appendix to the value added tax return should present data on issued and
received invoices which include 20% or 9% value added tax if the total of the
invoices without value added tax is at least 1000 euros per transaction partner
over the taxable period.
An important condition when declaring purchase invoices is that on the KMD INF form, invoices based on which the taxable person has the right for an input value added tax deduction must be declared.
invoices (sales receipts) must also be declared if the sum of goods purchased
from one supplier is 1000 euros or more. At the same time, the supplier does
not have the obligation to declare these invoices, as for them it is a
data shall not be provided on the value added tax return appendix if:
The first value added tax return appendix is to be presented to the Tax and Customs Board along with the value added tax return by 20 December.
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