Obligations of persons registered for VAT purposes
As of the date of registration for VAT, persons have to perform the obligations of a person liable to VAT, including to:
- add the amount of value added tax to the taxable value of the goods transferred or services provided;
- submit a value added tax return and its annex (§ 27 of the VAT Act);
- calculate the amount of value added tax due ( § 29 of the VAT Act);
- pay value added tax ( § 38 of the VAT Act);
- maintain records and keep accounts ( § 36 of the VAT Act);
- issuing invoices in accordance with the requirements of § 37 of the VAT Act.
Last updated: 27.01.2022
Last updated: 10.12.2021