The updated VAT return should be used as to report any transactions as of June 1, 2021
Change
- Line 40 in the Regularizations Section referring to the VAT differences established by the tax authorities that have been communicated through tax decisions until the date of submitting the VAT return, provided that they have not been paid to the state budget until the date of submission.
- VAT amounts that are not considered overdue are not to be included in the VAT return.
Source Official Gazette
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