The reintroduction of the 0% VAT rate required the adjustment of the U-RA, I-RA and VAT forms. The forms have now been adjusted, but its submission in the new form is prescribed from 01.01.2023!
Finally, the amount of unpaid VAT liability or VAT subscription from the previous tax period will not be entered separately and independently in the amended VAT form! A control, according to which the total amount that the taxpayer requests for a refund, leaves as an advance for future obligations or assigns must not be greater than the sum of the amount of the obligation/subscription according to the current VAT form and the balance on the PKK for VAT on the date of submission of the VAT return, will be set.
A taxpayer who has decided to voluntarily enter the VAT system can withdraw that request within 8 days from the date of submission of the request, provided that during that period he did not issue invoices with stated VAT.
Look at what else we wrote about, maybe the answer to your question is already there.
