Ministerial Order amending the VAT forms corresponding to the special VAT scheme of group of entities and the form corresponding to the non-regular VAT return
Effective for tax periods starting after January 1, 2015, changes have been introduced in the Form 322 (related to individual monthly settlement) and in the Form 353 (related to aggregate monthly settlement) corresponding to the VAT special scheme for group of companies.
The amendments, which are mainly formal, try to introduce on these specific forms the many changes that have been made in the Act and the Regulations of the VAT. Changes introduced are in the line of: the eligibility of the application or revoke the special pro-rata deduction scheme (in this case exclusively for purposes of the last period of 2014), to identify if it has been the recipient of transactions over which the scheme of payment tax point does apply and, if so, to indicate the amounts relating thereto, to declare separately the modifications in taxable base from intragroup transactions, VAT general regime and from special equivalent surcharge scheme, or to identify specific transactions such as reverse charge, acquisition of capital goods, etc..
There is also a modification of the deadline for filing these VAT returns corresponding to the month of July, which happens to be on August 20 from the year 2014, instead of September 20 as usual statement.
Moreover, the Form 309, corresponding to the non-periodic VAT return, has been also amended, so that in the second article of the Ministerial Order is stated all those cases in which the presentation of this model is mandatory.
The Ministerial Order is HAP/1222/2014.
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