- The 2026 VAT declaration requires a thorough year-end check of the export plafond for habitual exporters, focusing on 2025 data.
- Cross-checks must be made between accounting ledgers, VAT registers, customs data, and documentation for intra-EU and extra-EU operations.
- The status of habitual exporter is achieved if exports and similar operations exceed 10% of total turnover in the previous year.
- Only certain operations, as defined by specific legal articles, are considered in calculating this percentage.
- Proper verification helps avoid exceeding the plafond and ensures accurate completion of the VC section in the annual VAT declaration.
Source: commercialistatelematico.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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