- Since 1 April 2026, VAT tax base reductions and input tax adjustments must be made in the relevant tax period if the conditions are met before the return is filed, and no later than the 10th day of the following month.
- Adjustments may also be made based on cancelled invoices or other documents under the VAT Rulebook.
Source: leitnerleitner.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.
