This is not a program error, but a consequence of changes in legislation: from January 1, 2026, the deferred VAT mechanism was abolished. Under the new Tax Code, VAT is credited based on the date of actual receipt of goods, works, or services, rather than depending on the procedure for recognizing expenses in accounting. Therefore, the register may generate data differently than you expected based on the usual logic of past periods.
How to determine the period for crediting VAT
To credit the amount of VAT, you need to apply the provision of the Tax Code that was in effect on the date of acquisition of goods, works, or services.
If a good, work, or service was acquired in December 2025, the credit period is determined according to paragraph 1 of Article 401 of the Tax Code as in effect before January 1, 2026. According to this provision, VAT is credited in the tax period corresponding to the later of two dates:
- the date of receipt of goods, works, services;
- the date of issuance of the invoice or other supporting document for crediting VAT (in accordance with paragraph 1 of Article 400 of the Tax Code).
Practical example
If a good, work, or service was received in the 4th quarter of 2025, but the supplier issued the invoice already in the 1st quarter of 2026, then VAT is credited in the 1st quarter of 2026 — precisely on that date, since it is the later of the two.
Thus, when checking data in the register, you need to focus not on the date of receipt of the goods by itself, but on comparing two dates — the receipt of goods/works/services and the issuance of the invoice — and choose the later one to determine the VAT credit period.