- High Court Decision No. 6/2026 resolved conflicting case law on whether old negative VAT balances can “expire.”
- The Court distinguished between the right to request a VAT refund and the technical mechanism of carrying forward refundable VAT through returns.
- It ruled that carrying forward a negative VAT balance is not subject to prescription as long as the taxpayer continues operating.
- The carry-forward right ends only when the company stops economic activity and loses VAT registration.
- The Court held that carry-forward is not a separate claim or autonomous property right, but a VAT adjustment mechanism between tax periods.
Source: taxand.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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