Every year, as we approach the New Year, we are met with numerous changes in legal regulations. So, alongside holiday recipes, we must always find time for this kind of “interesting literature” 😉.

Among other updates, we highlight the news regarding VAT amendments that come into effect on January 1, 2026, in accordance with the provisions of the Act on Amendments to the Value Added Tax Act (Official Gazette NN 151/2025).

New Deadlines for VAT Submission

This is the most significant administrative change for all monthly and quarterly taxpayers:

  • Previous submission deadline was: By the 20th day of the month for the preceding period.
  • New deadline: By the last day of the month following the end of the taxation period (month/quarter).
  • Note: The payment deadline remains the same (the last day of the month following the end of the taxation period), meaning that the submission and payment deadlines are now aligned.

Abolition of Subsidiary  VAT/TAX forms (Form U-RA and PPO)

Since the Tax Administration now receives data directly in digital form (due to Fiscalization Act), the legal obligation to submit the following is abolished:

  • Form U-RA (Purchase Ledger / Input VAT Ledger).
  • Form PPO (Report on Domestic Reverse Charge).

Issuance of e-Invoices

  • Given that most entrepreneurs are now quite familiar and involved with fiscalization (F 1.0 and additionally F 2.0), we note that the Fiscalization Act does not prescribe the obligation to issue an invoice, but rather its fiscalization. The obligation to issue an invoice remains prescribed by Article 78 of the VAT Act.

Recipient Consent for e-Invoices

Exceptionally from Article 80, paragraph 1 – consent to receive an e-Invoice is no longer required in B2B transactions (between taxpayers), as the e-Invoice has become a mandatory part of the fiscalization system. Until now, the rule was that the buyer had to agree to receive an invoice via email or through the system. With this amendment (linked to the introduction of the Fiscalization 2.0 system), this step is skipped because the state prescribes the e-Invoice and its delivery via pre-defined access points as the standard.

Advance Payments (Prepayments)

Although there were announcements regarding the abolition of previously adopted practices for advance payments, the rule remains in force after January 1, 2026: an advance payment invoice is not mandatory if the final invoice is issued before the deadline for the VAT calculation submission for the period in which the advance payment was received. This means that final e-Invoices for completed deliveries are subject to Fiscalization 2.0 provisions, and taxpayers who received advance payments send the collection data to the e-Reporting system upon fiscalization of the final e-Invoices.

NOTE – The practice of “netting” prepayments on a single invoice is being abolished. From 2026, the process must be separated into three clear steps:

  1. Advance Payment Invoice
  2. Reversal (Storno) of the Advance Payment Invoice
  3. Final Invoice

In other words, it is no longer possible to issue a final invoice that includes the reversal of a previously issued prepayment; instead, it is necessary to carry this out through three separate documents.

Author: Admin