The Revenue Agency has approved the 2023 VAT return model , to be used for the 2022 tax year . The VAT return must be presented from 02/01/2023 to 05/02/2023 .
The main novelty concerns the inclusion of the new CS framework , with the data and elements that concern taxable persons required to make an extraordinary contribution against high bills.
Source: commercialistatelematico.com
