- Clarification on VAT deductions based on actual allocations was provided
- Specific data must be included annually in periodic VAT declarations by partial and mixed taxpayers
- Deadline for including specified data extended to filing deadlines of periodic VAT declarations
- Filing deadlines are July 25 for Q2 2025 and July 22 for June 2025
- For 2025, VAT payers can use estimates for specified data in declarations
- Final figures must be communicated by Oct 25 for Q3 2025 and Dec 22 for November 2025
- SMEs are exempt from communicating final figures for Q3 2025 and November 2025
- Obligation for SMEs to communicate final figures ends in 2026
Source: news.bloombergtax.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.
