A new tax rule will take effect on June 1, 2026, requiring Value Added Tax (VAT) returns to be filed together with full payment in order to be considered valid.
Under the updated procedure, submitting the return alone will no longer be sufficient. Taxpayers must complete both the declaration and the full payment within the existing deadlines set by current regulations.
- VAT return and full payment must be submitted together
- Rule takes effect June 1, 2026
- Returns without full payment will be treated as not filed
Authorities say the change is intended to simplify the process and provide clearer compliance standards.
The measure also specifies that partial payments, including those made through credit notes, will not meet the requirement. If the full amount is not paid at the time of filing, the return will be considered invalid.
Some taxpayers are exempt from the rule, including those registered in the tax compensation system of the Ministry of Economy and Finance, as well as exporters of goods and their direct suppliers, provided they meet the established conditions.