By the evening of the last day of the following month
There is an obligation to report purchases (Form Ba) and sales (Form Bs) of goods and services with the same party in a calendar month that exceed the threshold set by the Revenue Administration, excluding VAT. Reconciliation differences are queried by the tax office.
Reconciling with counterparties before reporting reduces penalty risk from mismatched amounts.
By the evening of the 28th of the following month
By the evening of the 26th of the following month
By the 26th of the following month (periodic return)
