The initiative has been developed in the context of the law that was adopted on October 29, 2025, aimed at updating the tax legislation. The main goal of the proposed changes is to clarify the procedures for desk tax audits and the refund of value-added tax (VAT).
According to the draft, tax authorities will have the right to inform taxpayers about identified discrepancies in their reporting, which may lead to desk or field audits. The rules for considering objections from taxpayers will also be clarified, and deadlines will be established for making decisions based on the results of desk audits.
Furthermore, the draft provides for the possibility of sending decisions from tax authorities to taxpayers in electronic format, using information systems, without the need to request separate consent for receiving electronic documents.
It is also proposed to update the rules for the refund and reimbursement of excess VAT amounts. In particular, taxpayers will be able to submit applications for a desk audit of the justification for excess VAT and for the return of funds within the statute of limitations. The tax authority will be required to make a decision on the reimbursement or denial of VAT refund within seven calendar days after the application is received.
Some provisions of the draft relate to the use of refunded VAT amounts when importing goods, as well as introducing additional requirements to confirm the absence of debts on customs payments.
