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Document overview
A navigation page for the VAT Executive Regulation separating rules effective on 13 September 2026 from future provisions in Decision 149/2026.
- Current-law cut-off: 13 September 2026.
- Decision 149/2026 mainly takes effect on 1 October 2026.
- Specified e-invoicing rules apply from the tax year after 1 October 2027.
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Scope and exclusions
Applies to
Decision 52/2017 and effective amendments govern registration, supplies, place/time of supply, exemptions, zero-rating, input tax, invoices, returns and records. Most of Decision 149/2026 takes effect on 1 October 2026.
Limitations and exclusions
Future-effective provisions are not presented as current: specified new Article 55 paragraphs apply from the first tax year after 1 October 2027. The underlying VAT Law is a separate instrument.
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Official primary source
Cabinet Decision No. 52 of 2017 · amendments through No. 149 of 2026
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