Official Letter No. 1061/CT-CS dated February 12, 2026, issued by the Ministry of Finance, regarding invoices

Pursuant to regulations, in principle, where a taxpayer discovers errors or omissions in a tax return dossier already submitted to the tax authority, the taxpayer is entitled to submit a supplementary tax return within a period of ten (10) years from the expiry date of the deadline for submission of the tax return for the tax period in which such errors or omissions occurred, provided that this is done before the tax authority or competent authority announces a decision on tax inspection or examination, or where the dossier does not fall within the scope or period of tax inspection or examination specified in the inspection or examination decision.

For matters falling within the scope of inspection or examination, the taxpayer may submit supplementary explanatory dossiers in accordance with tax laws, inspection laws, and in compliance with conclusions or regulations issued by competent specialized authorities relating to the determination of the taxpayer’s tax obligations.

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