Amendments to the Rulebook on VAT, applicable as of April 1, 2026, provide a more detailed regulation of the content of notifications issued by recipients of electronic invoices regarding the reduction of input value-added tax.
Amendments to Article 55 of the VAT Rulebook, effective from April 1, 2026, introduce a new general rule stipulating that the return of goods on any basis results in an adjustment of the VAT taxable amount.
