- Request for refunding a negative amount is not required, it is sufficient to show the negative amount in the report
- Taxpayer can inform tax authorities about the negative difference amount by showing it in the report without submitting a separate request for refunding
- The report form includes a section “Information about the taxpayer of the added value tax”
- Data is automatically filled in yellow cells
- The tax amount to be refunded to blue cells, the requirement to calculate the negative difference amount for future payments, and the order of refund: it is necessary to enter in general or expedited order
- Tax authorities will review appeals starting from the day the information is received in general order within 30 days, and in expedited order within 7 days without delay and will send a copy of the decision on refunding the negative difference amount (or refusal to refund) to the taxpayer’s personal account.
Source: facebook.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
