REFERENCE ARTICLE: WHEN SHOULD ITEMS 37 AND 38 BE DECLARED ON THE CIRCULAR 89/2026 VAT RETURN?

Circular 89/2026 VAT return: Items 37 and 38 are no longer used solely for the results of supplementary declarations as before; there are specific cases where adjustments can be made directly on Form 01/GTGT ​​without the need to submit a supplementary declaration dossier.