The Ministry of Finance (MoF) has issued on the 10th March 2026 the notification # 796/1 (attached a scanned copy) reminding the taxpayers, eligible to perform an Exceptional Revaluation of their Inventory and Fixed Assets according to the Law # 330, that the Article 40 of the Budget Law 2026 (Law #40) has extended the deadline to submit their revaluation reports for the Fiscal Years 2023 and 2024 to the MoF until the 10th May 2026 (inclusive).
The MoF notification also informs the taxpayers who already submitted their revaluation reports for the fiscal years 2023 and 2024 that they have the ability to modify them within the set deadline to comply with the provisions of the Law # 330 and its MoF application decisions # 339 (Fixed assets), 340 (Inventory) and 715 (for banks), if their revaluation reports have not yet been reviewed and adjusted by the MoF.