2024 Construction Services: Can VAT be filed quarterly?

Small taxpayers in the construction industry can choose to file VAT declarations quarterly
Active VAT registered taxpayers must file monthly declarations
Small taxpayers who chose the cash method can file quarterly declarations
Small taxpayers are those whose sales value did not exceed a certain amount in the previous tax year
Some taxpayers, such as those not using the cash method or subject to CIT taxation, can also file quarterly declarations with prior notification
Not all taxpayers are eligible to file quarterly declarations, as there are exceptions outlined in the VAT law

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.