New Automatic Filling Functionalities

The General Tax Administration (AGT) has informed that, starting from the VAT return relating to the period of January 2026, new functionalities have become available on the Taxpayer Portal to enable the automatic completion of the VAT return (applicable to taxpayers under the General VAT Regime, with the exception of Petroleum Investor Companies).

These new functionalities will be available for any declaration replacement occurring from April 2025 and aim to reduce errors, increase operational efficiency, and facilitate compliance with tax obligations.

The main improvements introduced include:

Automatic filling of the assessed VAT amounts
- Taxpayers who have not adopted electronic invoicing: the fields relating to assessed VAT are automatically filled based on the SAF‑T (AO) invoicing files submitted;
- Taxpayers who have adopted electronic invoicing: the fields relating to assessed VAT are automatically filled based on data available within the electronic invoicing system;
- For both scenarios described, the taxpayer is granted the possibility to edit these amounts if deemed necessary.
Suppliers Annex
- Possibility to indicate invoices whose VAT should or should not be deductible;
- In the case of invoices whose VAT is deductible, the possibility of determining the percentage or amount of deductible VAT is introduced;
- Introduction of options to:
  - Reject invoices if the taxpayer believes they have not made any purchases from the relevant supplier;
  - Postpone the deduction of invoices for up to 12 months, where the taxpayer considers that additional verification is required regarding the authenticity of a given acquisition of goods and/or services. After this period, it is stated that the taxpayer loses the right to deduct the VAT incurred on the invoice;
- Possibility of manually registering invoices related to services acquired from foreign suppliers or subject to VAT withholding.
Annual Update of the Pro‑Rata Rate

The provisional percentage of the pro rata deduction to be applied in each financial year must be indicated upon submission of the vendor attachment of the periodic declaration for January, being applicable to all months of the financial year.