Advances will be included in the tax base immediately — the changes come into effect on January 1, 2026
The State Tax Service (GNS) has clarified to taxpayers the new procedure for determining the date of the tax obligation for sales tax and the single tax, which will take effect on January 1, 2026.
According to the updated regulations, the date of the tax obligation will be considered the first occurrence: this can be the date of delivery of goods specified in the invoice, the moment of issuing the cash register receipt, or the date of actual payment.
The GNS also noted that advances (prepayments) will be immediately included in the taxable base in the period when the funds are received in the account, even if the goods have not yet been shipped or the services have not been provided.
Since the taxable object includes goods, works, or services paid for in cash or through non-cash transactions, advance payments must be reflected in the reporting immediately after their receipt.
Thus, when preparing reports for the single tax and sales tax, all receipts for the reporting period must be taken into account, including advance payments.
Photo www
