By decree 358/2021 Coll. a new VAT return form was published, model no. 23. The structure of the new form remained unchanged and only the descriptions of lines 24, 26, and 45 differ.
The new form follows an extensive amendment of distance sale of goods and the issue of import of goods (e.g. abolition of the VAT exemption for consignments imported up to EUR 22), effective from 1.10.2021.
VAT form no. 23 is published on the website of the Financial Administration and is effective from the effective date of the amendment to the VAT Act, i.e. from 1 October 2021. For the tax period of September or 3Q/2021, the taxable person may use the previous form No. 22.