The first e-VAT system return was intended to cover the reporting period starting on 1 October 2021. However, Government Decree 613/2021 (XI. 8.) delays the introduction of the e-VAT system until the end of the state of emergency (which currently will last until the end of 2021). Thus, the first e-VAT system returns to be proposed by the tax authorities for taxpayers would be, at the earliest, in February 2022. This date could change in the coming weeks.
Source: KPMG
