Originally, from 1 July 2026 the M sheet of the VAT return would have had to show the VAT actually deducted for each invoice, broken down by rate and apportionment. Act XXXV of 2026 withdrew this: reporting continues invoice by invoice on the first eight digits of the issuer’s tax number, the tax base and VAT charged, the invoice number and the supply date, but the VAT actually deducted does not have to be broken down by rate and apportionment.
The amendment may already be applied to returns for the tax period that includes 1 July 2026. Accurate, reconciled bookkeeping nevertheless remains the best protection: the tax authority checks VAT return data through automated risk analysis built on the Online Invoice system. We make sure that invoices, books and returns are consistent.
This article is based on the legislation in force on the day of publication and provides general information. Please consult us before making a specific decision.
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