The Financial Administration has prepared a new version of the current sample of the Value Added Tax (VAT) control statement (KV DPH), which will be available from 1 July this year.
The reason is the introduction of a reduced VAT rate to 5% of the tax base, which is supposed to contribute to improving the environment for the construction of state-supported rental housing with regulated rent and a guarantee of long-term housing.
It will be possible to submit the new form from 1 July 2023, for the tax periods 07/2023 or the third quarter of 2023.
In this context, we inform that for the tax period June 2023, or in the second quarter of 2023, the control report will still be submitted on the form marked KVDPHv21, including any additional KV submitted for tax periods that end on June 30, 2023 at the latest.