- Taxpayers are required to provide a separate request to return the negative difference amount of QQS in the tax report.
- Tax authorities can inform taxpayers by indicating this amount in the report without submitting a separate request to return the negative difference amount of QQS.
- The report should include a table in the section “Information about the taxpayer of the added value tax” with the required information in blue cells.
- Information in yellow cells must be entered in the following order: the tax amount to be returned, the requirement to calculate the negative difference amount of QQS for future payments, and the order of return: general or expedited.
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.
