Reminder on the deadline to declare the books and simplified declaration for the small business included in the VAT scheme
The General Directorate of Taxes would like to bring to your attention that July 10th, 2018 is the deadline to declare the books of sales and purchases for taxpayers with a turnover between 2-5 million ALL, included in the VAT scheme since April 1st, 2018.
The taxpayers must keep into consideration that the data of purchases and sales are registered in the books of sales and purchases on monthly basis.
The books are submitted online via the e-Filing system, by means of the online declaration account of the entity itself under the section of the “Books of sales and purchases”. The books of sales and purchases for April, May and June must be declared by July 10th.
In the book of sales, the taxpayer must register chronologically every sales tax invoice issued, as well as a summary of the daily turnover memorized in the fiscal equipment under a single monthly figure. Likewise, in the book of purchases, the taxpayer must register every purchase invoice for the goods, whether VAT included or VAT excluded, as per the respective columns.
The total data, registered in the books of sales and purchases shall be entered into the respective sections of the monthly VAT declaration, which is simplified. It shall be submitted online as well, via the e-Filing system. The declarations of April, May and June shall be submitted by July 16th, 2018.
With reference to the manner how to fill in and declare online the books of sales and purchases, as well as the simplified VAT declaration, please click at: https://bit.ly/2Kj30HM
In case of any unclarity or issue, please refer to the Live Chat service or call the free green line 0800 00 02 of the Call Centre. An operator will assist you on real time from Monday to Thursday, 08:30 – 18:00 and on Friday, 08:30-16:00.
The Tax Administration would like to invite you to visit the “Corner of Assistance” as well, dedicated to the small business, which is located at the Taxpayers’ Service front desks throughout the country.