FAQs: VAT Input, Deduction Records, and Pre-filling VAT Returns – Key Questions Answered

VAT records must be kept in a prescribed structured electronic format; manual Excel preparation is allowed if converted to the required XML format.
Submission of VAT records via manual XML file upload will be possible, similar to other forms, with test environment availability to be announced.
The “TREATMENT METHOD” field in the record header has three values, each used in specific situations, including for current/regular tax periods.
Both positive and negative interest are allowed in the “DAVEK88” field at the individual document level.
After July 1, 2025, new rules apply; for periods before this date, data must be submitted in the currently valid TXT format, with a transition period for continued TXT format support.

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.