- From July 1, 2025, all VAT payers must submit evidence of calculated VAT and evidence of VAT deduction.
- The new 88.d article regulates the use of pre-filled VAT returns.
- The details of the evidence and the conditions and method of submission are prescribed in the Regulation on the Implementation of the VAT Act.
- The Financial Administration has published information on its website:
- Detailed description of the evidence of calculated VAT and VAT deduction and pre-filled VAT return.
- Frequently asked questions and answers.
- Technical documentation for the online service for receiving KIR KPR.
Source: racunovodja.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.
