One calendar month:
- a registered taxable person who has been registered in the SRS VAT Taxable persons register in the taxation year of the tax – 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 50 000;
- a registered taxable person makes a supply of goods within the territory of the European Union (EU);
- a registered taxable person supplies 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 supplies goods to a warehouse in another Member State in accordance with Section 8.1 of the Value Added Tax Law;
- VAT group;
- fiscal representative.
One calendar quarter:
- in other cases when the taxable person has been registered in the SRS Taxable persons 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 the purpose of the construction service referred to in Section 142, Paragraph four of the Value Added Tax Law.