The new rules have been implemented via Government Decree no. 429/2021 (VII.16.) on the establishment of special rules concerning value added tax due to the state of emergency.

According to the Decree, instead of the VAT return relating to the reporting period starting on 1 July 2021, the VAT return concerning the reporting period starting on 1 October 2021 will be the first VAT return prepared and proposed by the Tax Authority to taxpayers, due to the state of emergency.

The data related to import VAT payable by taxpayers possessing an import VAT self-assessment permit on the import of goods and input VAT related to import of goods, will first be included in the VAT return covering the VAT reporting period subsequent to the VAT reporting period including 31 January 2022.

Different deadlines apply to taxable persons, who:

• declare the acquisition of crops and metal goods subject to the reverse charge mechanism;
• declare Intra-Community acquisition or import of passenger cars, supply of new means of transportation;
• request deferral of payment due to compensation based on epidemiological measures concerning animal diseases.

For the aforementioned taxpayers, the first VAT return prepared and proposed by the Tax Authority, will be the one relating to the reporting period including 1 July 2022.

The self-revision of VAT returns prepared and proposed by the Tax Authority and concerning reporting periods preceding the reporting period including 1 July 2022 will be possible through an official form issued by the Tax Authority.

Should you have any questions relating to VAT returns prepared and proposed by the Tax Authority, or any other questions, we remain at your disposal.