Reminder of the obligation to correct VAT deductions from unpaid invoices

We would like to inform you that, as of January 1, 2025, an important amendment to the VAT Act will come into effect, which regulates the obligation to correct tax deductions on received supplies if the liability is not paid within six months of the due date.

In other words, the change affects unpaid receivables for which a VAT deduction was claimed, and since more than 6 months have passed since January 1, 2025, the July 2025 tax period was the first period in which it was possible to correct the tax deduction.

What does this change mean?

If a VAT payer has claimed a tax deduction on a received supply and the receivable remains unpaid within 6 months of the due date, they are obliged to correct the deduction claim and return the corresponding amount of VAT already claimed. This measure applies exclusively to domestic supplies received and applies to receivables that have not been satisfied in full or in part. The correction is made for the tax period in which the sixth month from the due date expires.

If, after the correction has been made, the claim is satisfied, the payer may again increase their deduction by the amount paid. For quarterly payers, if full satisfaction occurs within the same tax period within the given quarter, no correction is made.

Recommendation

As this is a legal obligation, we recommend carefully monitoring the due dates and payments of liabilities so that the VAT deduction can be corrected in a timely manner. 
If you have any doubts about the correctness of the procedure or application of this change, please do not hesitate to contact the PKF APOGEO tax team.