Regarding the dilemmas that have arisen among some of the public regarding the deadline for submitting a value-added tax (VAT) return, we would like to remind you that the VAT return is submitted in the manner and within the deadline prescribed by the Law on Value Added Tax, which stipulates in Article 50, paragraph 1: "The taxpayer shall submit a tax return to the competent tax authority on the prescribed form, within 15 days after the end of the tax period."

On the other hand, the Law on Electronic Invoicing regulates the electronic recording of value added tax calculations and in Article 4, paragraph 5, it stipulates: "Electronic recording of value added tax calculations in the electronic invoice system shall be carried out for the tax period, in accordance with the law regulating value added tax, within ten days after the end of the tax period."

We would like to point out once again that the obligation to submit VAT returns and the obligation to electronically record VAT calculations in the electronic invoice system are two different obligations, the (non)fulfilment of which leads to different legal consequences, in accordance with the laws governing them.