Dear Readers,
The Ministry of Finance introduced amendments1 to the VAT declaration (Form 300.00) and the Rules for its completion, concerning the procedure for claiming a refund of the excess VAT. The revised version applies to the submission of the declaration for the fourth quarter of 2025.
Key Amendments
The primary purpose of the amendments is to align the section Claim for the Refund of Excess VAT with the provisions of the new Tax Code.
The previous version of Form 300.00 continues to apply to tax relations for the period from 1 January 2023 to 1 October 2025, while the updated form applies to the submission of tax reporting for the fourth quarter of 2025.
The new version of the declaration reduces the number of detailed breakdowns. In the main form (line 300.00.032), information is now disclosed only for two types of VAT refunds:
- Refunds under the simplified procedure; and
- Refunds within the framework of pilot projects.
Previously, the amounts were reported separately for four different categories.
In addition, the amendments expand the cases in which a taxpayer is not entitled to claim a VAT refund through the declaration, by prohibiting the completion of line 300.00.032. This restriction now also applies to initial and liquidation declarations, whereas previously the restriction applied only to additional declarations and those filed in response to a notification.
In the appendix to the declaration (Form 300.09), which provides detailed information on VAT amounts claimed for refund, the structure of indicators is also aligned with the new Tax Code. The total amount of excess VAT is derived from the following five refund categories:
- Refund based on the results of a tax audit (Article 128 of the new Tax Code);
- Refund to certain categories of taxpayers (Article 129 of the new Tax Code);
- Simplified refund procedure for taxpayers under tax monitoring (subparagraph 1, paragraph 2, Article 127 of the new Tax Code);
- Simplified refund procedure for taxpayers whose zero-rated turnover constitutes at least 50% of their total taxable turnover (subparagraph 2, paragraph 2, Article 127 of the new Tax Code);
- Refund within the framework of pilot projects.
The Order enters into force on 19 April 2025 and applies to tax relations arising from 1 January 2026, in connection with the submission of tax declarations for the period from 1 October to 31 December 2025.