Uncategorized Hungary – Legislative changes affecting a.o. VAT | KPMG | GLOBAL 24 November 20148 views1 min read Hungary – Legislative changes affecting corporate, individ | KPMG | GLOBAL. Vietnam – Value added tax (VAT) guidance with respect to VAT refunds for oil exploration projects that have no commercial delivery; export services eligible for the 0% rate of VAT; customs declarations not eligible for VAT deduction and refund | KPMG | GLOBAL Venezuela – Value added tax (VAT) changes—a new 15% VAT rate for luxury goods, but standard VAT rate to continue at 12%| KPMG | GLOBAL