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PwC news – VAT: for B2B situations the former tax point rules will be reinstated for advance invoicing!

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PwC news – VAT: for B2B situations the former tax point rules will be reinstated for advance invoicing!

Author: Christoph Zenner

Upon proposal of the Finance Cabinet, the Council of Ministers has approved a draft bill that reinstates the issuance of an advance invoice in B2B situations; this causes the VAT to become due in the hands of the supplier, allowing at the same time input VAT deduction in the hands of the business customer. The new […] …

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