April 2026
Laws and Rulebooks - Amendments and Supplements
This edition focuses on by-laws adopted to support legislative amendments enacted at the end of 2025, whose practical application largely begins with tax periods starting from April 2026.
The newsletter covers:
- amendments to the VAT Rulebook,
- changes to the Electronic Invoicing Rulebook, and
- amendments to the Rulebook on Electronic Submission of Tax Returns.
It provides an overview of key updates, implementation timelines, and practical implications for taxpayers, with particular attention to VAT base adjustments, input VAT corrections, return of goods, internal VAT calculations, and compliance requirements within the electronic invoicing system (SEF).
