A government decision has again postponed the deadline for drafts.

From November 12, the draft VAT return prepared by the tax authorities will be available. A few days ago, however, a government decree was issued on November 8, delaying the deadline again, according to a statement issued by the Niveus Consulting Group, which also deals with tax advisory, on Wednesday.

According to the company, the change background is 613/2021. (XI. 8.), which postpones the introduction of electronic value-added tax indefinitely, referring mainly to the state of emergency. Meanwhile, the same government decree rescinded Decree 429/2021. (VII.16) Governmental Decree. According to the latter, VAT on product imports was available in the draft VAT return from the February 2022 period. In the case of some special transactions, the data could have been included in tax returns prepared by tax authorities only from the July 2022 period.

All this also indicates that the return of the draft cannot be expected recently.”

says Erzsébet Antretter, business director of Niveus tax advisory business.

According to the IRS’ latest plans, the introduction of electronic value-added tax would not have affected everyone anyway, primarily only monthly returns. The IRS expected that the appropriate processing and presentation of large amounts of data in draft returns could cause difficulties initially, so it considered it beneficial to fine-tune the system before making draft returns available to a full set of taxpayers,” the expert said.

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According to Antretter, stakeholders will find first drafts under the Apps menu item in the online invoice interface, similar to an online invoicing program. He cautioned that drafts will have to be approved already, and will not be approved automatically. The expert added:

By accepting the draft, the taxpayer will also fulfill his obligation to submit a summary statement of the invoices received, and at the same time declare that the right to deduction has been imposed, that is, the adoption of an inappropriate project may lead to an unauthorized VAT refund.

According to Niveus, although an electronic value-added tax system has been introduced to reduce administrative burdens, it is not certain that taxpayers will feel this from the first draft. Since the transition to an electronic VAT is not mandatory and the filing of electronic VAT returns will require the active participation of taxpayers, and the system will be developed in several stages, taxpayers will have to take into account for themselves whether and when they want it. Switch to use electronic value-added tax. However, they wrote that there is still something to decide on the merits.