Not everyone is caught by the mandate. Businesses performing ONLY VAT-exempt activities under Article 44 (e.g., certain medical, educational, cultural services) are exempt. Flat-rate taxpayers are exempt until January 1, 2028. Sales to private consumers (B2C) are excluded entirely. If you're partially exempt, your non-exempt B2B sales are still in scope.
What to do
1
Confirm with your accountant whether your activities fall fully under Article 44
2
If you're on the flat-rate scheme, diarize January 2028 — your exemption ends then
Risk if ignored: Wrongly assuming you're exempt exposes you to the graduated fines.
✓ Verified against sources on 2026-08-09 · updated when the regulation changes