This document presents the implementation of the Reform Agenda measure introducing the automatic pre-filling of VAT returns and Annual Personal Income Tax Declarations (DVAP) under the Medium-Term Revenue Strategy (MTRS). The functionality has been integrated into the C@TS tax administration information system and uses Fiscalization data, payroll declarations and other administrative data sources to automatically generate taxpayers’ tax returns.
At the time of reporting, 100% of VAT returns and 100% of Annual Personal Income Tax Declarations (DVAP) were being automatically pre-filled through the system, achieving the Reform Agenda target ahead of schedule. The implementation has simplified tax compliance, reduced the administrative burden on taxpayers, improved the quality and consistency of tax declarations, and strengthened tax administration through risk-based monitoring and more effective use of electronic data.