Obtaining Predominant Exporter Status in 2026
Predominant exporter status plays an important role within the VAT system, primarily due to different VAT refund deadlines in situations where the amount of input VAT exceeds the amount of VAT liability and the taxpayer opts for a VAT refund.
From the perspective of determining this status, VAT taxpayers may be divided into two main categories:
- taxpayers who obtain predominant exporter status based on data from their annual financial statements; and
- taxpayers who obtain the status during the year based on turnover recorded in the accounting books for the current year.
Criteria for Obtaining Predominant Exporter Status
Predominant exporter status may be obtained if one of the following conditions is met:
- the value of exported goods exceeds 50% of the total turnover of goods and services; or
- the value of exports amounts to at least EUR 10,000,000.
1. Obtaining Status Based on Annual Financial Statements
Predominant export of goods is defined as exports by a VAT taxpayer whose value exceeds 50% of the total value of goods and services turnover or amounts to at least EUR 10 million. These figures are determined based on the annual financial statements for the previous calendar year, prepared in accordance with applicable accounting regulations.
The deadline for preparing and submitting the regular annual financial statements as of 31st of December 2025 is March, 31st 2026. This date also represents the final deadline for determining whether a taxpayer qualifies as a predominant exporter in 2026. It should be noted that annual financial statements may also be submitted earlier, during January or February.
A taxpayer who meets one of the prescribed criteria is required to submit, together with the VAT return for the tax period in which the annual financial statements were filed, Form PID-PDV to the competent tax authority. This form contains information relevant for determining preferential export status and is not filed automatically, but only if the taxpayer opts for a VAT refund.
A taxpayer who obtains predominant exporter status based on the 2025 annual financial statements will be regarded as a predominant exporter for the following 12 calendar months, i.e., until the deadline for submission of the next annual financial statements. During this period, the status remains unchanged regardless of any potential decrease in export volume.
2. Obtaining Predominant Exporter Status During the Year
Predominant exporter status may also be obtained during the year if a taxpayer meets one of the prescribed criteria in a particular tax period. In this case, the taxpayer must determine the status separately for each tax period.
A predominant exporter during the year may be either a taxpayer submitting VAT returns on a monthly basis or a taxpayer submitting VAT returns quarterly.
Once a taxpayer reaches an export value of EUR 10 million for the first time during the year, they will retain predominant exporter status in all subsequent tax periods until the end of the calendar year. This is because the criterion is assessed cumulatively, from 1st of January of the current year until the end of the relevant tax period.
On the other hand, a taxpayer who obtains predominant exporter status solely on the basis of the relative 50% criterion may have the status in one tax period and lose it in the next, particularly in cases of fluctuating export volumes.
VAT Refund and Form PID-PDV-1
The primary purpose of determining predominant exporter status, as well as submitting Form PID-PDV-1, is to obtain the right to an accelerated VAT refund within 15 days, as opposed to the general refund period of 45 days.
If a taxpayer meets the conditions for obtaining predominant exporter status during the year but does not opt for a VAT refund, there is no obligation to submit Form PID-PDV-1.
