- New 5 percent rate for electricity supplies
With effect for self-assessments for periods beginning on or after 1 July 2022, boxes 01 to 09 may be used in the case of intra-group transactions and 12 to 20 in all other cases, to declare the taxable income and accrued taxes corresponding to electricity supplies invoiced at the rate of 5%.
If more than four tax rates are to be self-assessed in any of the groups (01 to 09 or 12 to 20), transactions at the rates of 4% and 5% shall be entered in a single taxable base and tax liability box, respectively, and in the rate box the one with the highest tax liability shall be entered.
- News 2023
With effect for self-assessments for settlement periods beginning on or after 1 January 2023, the following amendments are planned (pending approval):
Specific boxes are incorporated for the declaration of transactions at the rates of 0 per cent and 5 per cent.
Specific boxes have been added to allow individualised declarations by type of equivalence surcharge.
The name of box B of the section to be completed in the last settlement period by taxpayers exempted from filing form 390 is modified.