- A new regime for rectifying self-assessments is being introduced
- The new regime allows taxpayers to rectify, complete, or modify previous self-assessments without waiting for administrative approval
- The traditional procedure for requesting rectification can still be used in certain cases
- The implementation of the new regime requires changes to the VAT self-assessment form (model 303)
- The new regime will come into effect the day after it is published in the Official State Gazette and will apply to VAT self-assessments from September 2024 for monthly taxpayers and the third quarter of 2024 for quarterly taxpayers.
Source: audiconsultores-etlglobal.com
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.
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