VAT SERVICES OFFERED

Value added tax return preparation
Review of value added tax return
Verification of obligation to register as a VAT payer or as a person identified for VAT
Additional VAT return preparation

VAT RETURN BASIC RULES

VAT tax period is a calendar month.

In certain cases VAT tax period can be a calendar quarter.

VAT return should be filed by the 25th day after the end of the tax period. This deadline cannot be prolonged.

In most cases VAT return can only be filed electronically.

VAT payers should submit a null tax return even for a period in which no tax liability arose.

A person identified for VAT should submit a tax return only for a period in which a tax liability arose.

VAT is payable on the VAT return deadline.

Date of payment is the date on which the VAT payment is credited on tax authority account.