One calendar month:

  • a registered taxable person who has been registered with the SRS VAT Payers' Register in the taxation year – such taxation period shall be preserved for six calendar months;
  • a registered taxable person whose value of the taxable transactions in the pre-taxation year or taxation year exceeds EUR 40 000;
  • a registered taxable person who provides supply of goods within the territory of the European Union (EU);
  • a registered taxable person who provides supply of services, the place of supply of which is determined in accordance with Section 19, Paragraph one of the Value Added Tax Law and the place of supply of which is another Member State;
  • a registered taxable person provides supply of goods to a warehouse in another Member State in accordance with Section 8.1 of the Value Added Law;
  • VAT group;
  • fiscal representative.

One calendar quarter:

  • in other cases when the taxable person has been registered with the SRS VAT Payer’s Register;
  • a State and local government institution or local government which is a registered taxable person in accordance with Section 58 of the Value Added Tax Law only for purpose of receipt of the construction service referred to in Section 142, Paragraph four of this Law.