Tax Alert

The National Tax and Customs Administration (NAV) has reconsidered the concept of the eVAT system, which was intended to be introduced in a similar way to the eSZJA. More details of the revised concept, called "M2M", were revealed during recent face-to-face consultations at NAV.

In the eVAT M2M machine-to-machine concept, the corporate governance system or other software used by the taxpayer (or its accountant) can provide VAT return data directly to the NAV via API communication. The communication is similarly as applied by the Online Invoice System. The draft has been available on the interface of GitHub since September.

• Simplify the VAT declaration process, providing a more modern communication channel compared to the Abev Java framework.
• Provide taxpayers with access to various queries and validations, thus reducing the possibility of declaration errors.

The following query services will be included but not limited to:

• Queries of online invoice data
• Queries of import VAT data
• Partner classification by NAV
• Queries regarding tax accounts

In addition to the above, it will also be possible to pre-validate VAT returns. NAV will provide warning messages to help to complete the return properly.

The publication of developer guides (similar to the ones published for the Online Invoice System) in relation to the queries are also anticipated.

NAV is expected to spend the rest of the year refining the concept; accordingly, the final system and the associated specifications are predicted to be released in 2023.

We are pleased to assist our clients with any questions.