Changes to “Special Tax Base Transactions” Table in VAT1 Return Effective November 2025

• The “Special Tax Base Transactions” table in the VAT1 Declaration has been revised by the Revenue Administration.
• The new table format will be used for declarations submitted from November 1, 2025, covering October 2025 and subsequent periods.
• Detailed instructions for filling out the table are provided in an attached information document.
• The document covers rules for reporting different transaction types, including gold-containing goods, second-hand vehicle sales, games of chance, and sales in customs warehouses and auction places (excluding judicial sales).
• Relevant announcements and the instruction document are accessible via provided links.

Source: verginet.net

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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