- Introduction of preliminary VAT return postponed to January 2027.
- Greater flexibility for correcting past VAT errors, effective January 1, 2027.
- Expanded definition of VAT debtors, including those issuing internal invoices without legal obligation and recipients of investment gold.
- Refined rules for input VAT deduction, with stricter invoice preparation deadlines and a five-year limitation period for deduction rights.
- Additional amendments address periodic invoicing for utilities, correction of input VAT, and procedures for internal and canceled invoices.
Source: vatabout.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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