VAT Return 2026: Regulatory Instability, Critical Automation, and Lawless Implementation Challenges

• The 2026 VAT return model features significant regulatory instability and numerous changes.
• It administratively adopts EU court principles, removing certain VAT penalties for shell companies but leaves unresolved issues regarding past credit recovery.
• The new Article 54-bis.1 introduces automatic processing for omitted VAT returns, raising concerns about definitions, credit recognition, communication procedures, and compatibility with special regimes.
• Updates to section D reflect postponed legislative changes, creating a declarative paradox.
• A transitional regime for logistics is implemented through new reporting lines VE38 and VJ30.

Source: softwaregb.it

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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