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    <title>Form 55</title>
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    <description>Form 55 must be filed only when the tax period is changed; no Form 55 is required for a change in turnover. The filing obligation is triggered by tax-period alteration under the applicable VAT rules; turnover variation alone does not create a duty to submit Form 55. See rule 26 of the VAT regulations for the specific procedural requirements and compliance steps.</description>
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      <title>Form 55</title>
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      <description>Form 55 must be filed only when the tax period is changed; no Form 55 is required for a change in turnover. The filing obligation is triggered by tax-period alteration under the applicable VAT rules; turnover variation alone does not create a duty to submit Form 55. See rule 26 of the VAT regulations for the specific procedural requirements and compliance steps.</description>
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      <law>VAT / Sales Tax</law>
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