- The Ministry of Finance amended VAT declaration Form 300.00 and its completion rules, mainly to align refund procedures with the new Tax Code.
- The updated form applies to declarations for the fourth quarter of 2025; the previous version remains valid for earlier periods.
- The new form reduces refund categories from four to two: simplified procedure and pilot projects.
- Restrictions on claiming VAT refunds via the declaration are expanded to include initial and liquidation declarations.
- The appendix (Form 300.09) now aligns refund categories with the new Tax Code, and the changes take effect from 19 April 2025 for tax relations from 1 January 2026.
Source: kpmg.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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