VAT changes cover:
- Bad debts
- Special tax reimbursement procedure for VAT unduly paid
- Rate of VAT on accommodation services reduced
- VAT exemption for intra-Community sales of goods only when buyer has a VAT ID number in other EU Member State
- Changes to the VAT exemption for services related to the importation and certain customs procedures
- Call-off stock simplification
Source: KPMG
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