Since 2026, an innovation has been introduced regarding the submission of a VAT Declaration. Thus, in accordance with Article 505 of the Tax Code, TRF VAT 300.00 is submitted no earlier than the 15th of the month following the reporting tax period and no later than the 15th of the second month following the reporting tax period.
This change is because the fact that many taxpayers, without waiting for all electronic invoices to be received, submit reports with incomplete data, and subsequently have to submit additional forms.