VAT Scheme change stock declaration

Deadlines

When the VAT Scheme change is optional, the declaration must be submitted within 2 months (until 28.2 or 29.2) from the date of VAT scheme change. The VAT scheme change date is always considered to be the 01/01 of the year
When the VAT scheme change is mandatory, the declaration must be submitted within 2 months from the date of the change.

Relevant provisions