VAT return: more detailed reporting of received invoices will not become mandatory after all

Under an earlier legislative amendment, from 1 July 2026 the rules governing the recapitulative statement for received invoices (Form M), submitted as part of the VAT return, would have become stricter. Under the new requirements, deductible VAT and the related tax base would have had to be shown broken down by VAT rate.

However, on 25 June the Ministry of Finance announced that the Government would initiate the withdrawal of the amendment so that the stricter rules would not have to be applied for any tax period. Businesses may therefore continue to comply with the VAT reporting requirement for received invoices using the previous data content. Voluntary submission of the more detailed data remains possible, however. Accordingly, taxpayers that have already completed IT developments and whose systems already prepare the required files using the new content will also be able to submit them.

Since the current VAT return system is expected to be replaced by the new eVAT returns from 2027 in any event, it would indeed be pointless to introduce new requirements for the current reporting obligation for only a few transitional months.