a) Periodic VAT returns are submitted within the deadline set not later than the last working day of the month after the reference month or quarter, for the persons who keep C' or B' category books respectively.

b) The Recapitalization Tables of Intra-Community Transactions (forms F4 & F5) are submitted on time by the 26th of the month following the transaction.

1) The system accepts:

A) The due and overdue initial or amending periodic returns concerning tax periods from 01/01/2011 onwards. b) The overdue initial or amending liquidation returns concerning the reference year 2010 and onwards.

c) The due and overdue initial VIES Tables concerning tax periods from 01/01/2011 onwards, as well as the corrective Tables from 01/01/2010 onwards.

2) Change in completing the Periodic VAT return. KA 401 (credit balance of the previous tax period) of the VAT return, can ONLY be changed by submitting an amending declaration of the previous tax period. (concerning returns submitted for operations from 01-03-2018 onwards, while before 01-03-2018 it is still possible to change it by the user).

3) The deadline for timely submission of the Recapitulation Tables of Intra-Community Transactions (forms F4 & F5) is the 26th of the month following the transaction.

4) Creation of an automatic VAT Refund application, when a credit statement is submitted with an amount in KA 503 concerning tax periods from 01/03/2018 onwards. (new 13/03/2018)

• Periodic VAT returns (F2 form)
• Recapitulation tables of intra-community transactions (F4, F5 forms)
• Files (xml, xsd)
• File creation application for forms F4 and F5