- The deadline for submitting the VAT tax return (PPPDV) remains unchanged: 15 days after the end of the tax period.
- The PPPDV must be submitted in accordance with the Value Added Tax Law, within 15 days after the end of the tax period.
- The Electronic Invoicing Law regulates the electronic registration of VAT calculations, to be done within 10 days after the end of the tax period.
- The obligation to submit the PPPDV and the obligation to electronically register VAT calculations are two separate obligations with different legal consequences.
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.