The Niveus Consulting Group indicated that the latest government decree, which was published a few days before the last deadline, has again postponed indefinitely the start of the activity of preparing a value-added tax return prepared by the tax authorities. Originally, NAV’s latest service, which reduced business running and farm whitewashing, was scheduled to launch in the summer, but the start has been delayed, marking November 12 as the next time monthly returns should be available for the first time. to the draft. However, on November 8 Back a 613/2021. (XI. 8.) A government decision postponed the date again due to the emergency. At the same time, the introduction of the electronic value-added tax system was revealed in the company’s announcement.
But not only this slippage, as it was also noted that under another now-abolished regulation, VAT on imports of goods was available in the draft VAT return from February 2022 onwards. In the case of some special transactions, it was possible to include the data in tax returns prepared by the tax authorities only from the July 2022 period.
All this also leads to the conclusion that advertising projects cannot be expected recently, according to the reporter. Erzsébet Antretter, Director of Tax Consulting, Niveus Consulting Group. He also mentioned that already in the original NAV plans, he was the first to include monthly VAT returns in the electronic VAT system, as this would have given the authority the opportunity to fine-tune the system as well.
Later, those interested will find first drafts under the applications menu item in the online invoice interface, similar to an online invoicing program. Drafts must already be approved, and will not be approved automatically. With the adoption of the draft, the taxpayer will also fulfill the obligation to report summative data on the invoices received, and at the same time declare the exercise of the right to debit, i.e.
Adoption of an inappropriate draft may also result in an unauthorized VAT refund.
Although an electronic value-added tax system will be introduced to reduce administrative burdens, it is not certain that taxpayers will feel this from first drafts, the consultancy recalls. Since the transition to electronic VAT is not mandatory, and electronic VAT returns will require the active participation of taxpayers, the system will be developed in several stages, and it will be up to taxpayers to consider whether this is so worthwhile. When switching to electronic VAT.
