The draft was developed in accordance with the law adopted on October 29, 2025, which amends tax legislation. The main goal of the proposed amendments is to clarify the procedures for conducting desk tax audits and for the refund of value-added tax (VAT).
According to the draft, tax authorities will have the right to send information about possible discrepancies in taxpayers' reports, which will allow for the initiation of both desk and field audits. The document also clarifies the process for considering objections from taxpayers and the deadlines within which decisions must be made following desk audits.
The proposal includes the possibility of sending decisions from tax authorities to taxpayers in electronic format through information systems, without the need for separate consent to receive such documents.
Additionally, the changes concern the rules for the refund and reimbursement of excess VAT. Taxpayers will be able to submit applications for desk audits to justify excess VAT and for the refund of funds within the established statute of limitations. Tax authorities will be required to make a decision on the refund or denial within seven calendar days after receiving the relevant application.
Other provisions of the draft relate to the use of refunded VAT amounts when importing goods and introduce additional requirements to confirm the absence of debts on customs payments.
