DMS TaxPress No. 31/2026

In the latest issue of DMS TAX Press, we present an overview of the most interesting articles on current tax issues.

• VAT Account and Interest – The Ministry of Finance has clarified that funds held in a VAT account may accrue interest under current regulations, and the terms of interest are determined individually with the bank maintaining the account,
• One-time Deduction of Construction Elements – The Supreme Administrative Court (NSA) ruled that expenses for individual elements of excavation retaining walls (sheet piles) may be directly classified as tax-deductible costs, without depreciation,
• Training AI models and the flat-rate tax – The director of the National Tax Information Service (KIS) confirmed that services involving the evaluation and verification of responses generated by artificial intelligence may be subject to an 8.5% flat-rate tax, provided they do not involve the creation or installation of software.