Regulatory updates

Czech Republic VAT Return

The Czech Republic VAT return has been updated to align with the latest schema requirements mandated by the tax authority.

Croatia: VAT Law Amendment - Form abolition and filing deadline change

Effective Date: January 1, 2026.

Croatia has made changes to its VAT reporting requirements and filing deadlines.

Forms abolished:

• U-RA Form (List of Incoming Invoices) - discontinued

• PPO Form (Specification of Outgoing Supplies under Domestic Reverse Charge) - discontinued

Filing deadline: Last day of the month following the end of the taxation period.

Malaysia VAT Return

The Malaysia VAT Return has been updated with new tax codes and corresponding box mappings to enhance reporting accuracy and compliance:

VATCode description	Taxable amount Debit	Taxable amount Credit
111048MY-Sale-O-EX-Domestic sale of trade goods - Under Subsection 35(3) and / or Section 61A Sales Tax Act 2018	Box 18e	Box 18e
111049MY-Sale-O-EX-Domestic sale of default services - Under Subsection 35(3) and / or Section 61A Sales Tax Act 2018	Box 18e	Box 18e
111050MY-Sale-O-EX-Domestic sale of other service	Box 18c-3	Box 18c-3
111060MY-Sale-O-EX-B2B Domestic sale of default services	Box 18c-1	Box 18c-1

South Korea VAT Return

The layout for the South Korea VAT return has been updated to reflect the latest formatting requirements.

United Kingdom VAT Return

The United Kingdom VAT return has been updated with new tax codes and corresponding box mappings:

VATCode description	Taxable amount Debit	Taxable amount Credit	VAT amount Debit	VAT amount Credit
GB111008-Purchase-I-SR-Import of default service - partial recoverable	Box 7	Box 7
GB111508-Purchase-O-SR-Import of default service - partial recoverable	Box 6	Box 6	Box 1	Box 1

Belgium VAT Return

The Belgium VAT return has been updated with new tax code mappings:

VATCode description	Taxable amount Debit	Taxable amount Credit	VAT amount Debit	VAT amount Credit
BE111604-Purchase-N-SR-Domestic purchases of other goods and services-non recoverable	Box 82	Box 82 and Box 85	Box 82	Box 82 and Box 85

Israel PCN-874 Return

K entries (Petty Cash for inputs) with VAT amount not exceeding 300 NIS are now aggregated into a single record.

Poland JPK_V7M Update Reminder

New mandatory field: NrKSeF

The Polish tax authority now requires identification of invoices within the Krajowy System e-Faktur (KSeF) framework. For each sales and purchase transaction record, the system must populate one of the following:

Primary option:

• Field Name: NrKSeF

• APR Mapping: AdditionalDocumentReference transaction field in Import Profile

• Format Example: 1010000000-20200101-000000000000-00

• Pattern: ([1-9]((\d[1-9])|([1-9]\d))\d{7}|M\d{9}|[A-Z]{3}\d{7})-(year)(month)(day)-([0-9A-F]{6})-([0-9A-F]{6})-([0-9A-F]{2})

• Use Case: All invoices issued through or registered in the KSeF platform

If the KSeF number is not available, the system must populate ONE of the following markers to indicate the reason:

• OFF - Invoice per Art. 106nf not assigned KSeF number and not sent to KSeF

• BFK - Electronic or paper invoice

• DI - Other document (not invoice issued through KSeF)