Art. 107

(Art. 39 VAT Act)¹

1. If the taxable person changes from reporting on the basis of the collected considerations to reporting on the basis of the agreed considerations, they must, in the reporting period following the change, account for the debtor items existing at the time of the change at the authorised net tax rates or flat tax rates that apply in accordance with Articles 84, 86 and 88 for the activities from which these debtor items arise.²
2. If the taxable person changes from reporting on the basis of the agreed considerations to reporting on the basis of the collected considerations, they must, in the reporting period following the change, deduct the debtor items existing at the time of the change from the considerations collected in this reporting period in respect of the relevant activities.³
3. If at the same time as changing of the form of reporting the reporting method is also changed, Article 79 paragraph 4 or Article 81 paragraph 6 applies.