New Periodic VAT Return Forms
Pursuant to Decree No. 298/2026/1, from July 16, new forms for the periodic VAT return were approved.
Key changes include Annex R and the annexes for adjustments to fields 40 and 41.
The new forms allow the submission of the periodic VAT return with the option to apply for the VAT Group Regime (Law No. 62/2025, from October 27) and with the application of VAT adjustments in accordance with the Housing Package Legislation (Law- Decree No. 97/2026, from May 20), as well as the breakdown by VAT rates for different special regimes and other specific information fields for those special regimes.
The changes on the periodic VAT return take effect at different times, from July 1st, 2026, for the changes on the VAT Group Regime and Housing Package. From July 1st, 2027, the other changes will take effect.
For further information, please contact CSCC through the usual channels.
