- A company undergoing a pre-arranged bankruptcy must file a single VAT declaration for operations before and after the date of admission to the arrangement.
- The VAT declaration must be filed by the administrators or liquidators only for bankruptcy or compulsory liquidation procedures.
- The deadline for submitting the “esterometro” (communication of cross-border transactions) is the 15th day of the month following the receipt of the invoice or the performance of the transaction.
- The date of registration of the purchase invoice is not relevant for the “esterometro” submission.
- The deadline for recording intra-community sales invoices is the 15th day of the month following the month of receipt of the invoice.
Source: eutekne.info
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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