- If the VAT amount is not reflected in the VAT declaration for a specific transaction, the taxpayer must send a supplementary calculation to the tax authority.
- The date of occurrence of tax obligations is determined by the Tax Code.
- Failure to register tax invoices in the Unified Register of Tax Invoices does not allow the buyer to include VAT amounts in the tax credit.
- The data in the tax return must correspond to the accounting and tax records of the taxpayer.
- If errors are discovered in a previously submitted tax declaration, the taxpayer must send a supplementary calculation.
- Supplementary calculations must include the necessary attachments with information on the corrected indicators.
- If a tax obligation is not reflected in the VAT declaration and no tax invoice is issued, the taxpayer must send a supplementary calculation to the tax authority and register the corresponding tax invoice in the Unified Register, indicating the date of occurrence of the tax obligations.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.