How will the situation with the recall of the FNO be handled in 2026, and will there be an opportunity to adjust the amounts indicated in the reports?
Corrections to previously submitted reports are only possible through additional tax reporting or notification reporting.
If a taxpayer fails to submit a report on time, the tax authorities' system will automatically generate a zero report for that period (provided that the taxpayer has marked the forms provided in the taxpayer's account in the taxpayer's profile).
After that, it is no longer possible to submit a report for the same period, except in the following cases:
-submitting additional reports;
-submitting a paper report within the specified deadline.
If a taxpayer still submits a paper report and it receives the "Document accepted" status, the automatically generated zero report will be canceled.
These changes aim to reduce errors and improve the transparency of tax administration.