- Preventing VAT fraud and fraud and protecting the buyer of a good or service – these are the most important goals of introducing a mandatory split payment mechanism (MPP) in the so-called sensitive industries.
- MPP is to remove the risk of disappearance of taxpayers along with the tax paid to them by contractors, but not paid to the state budget.
- The changes in VAT regulations also concern the simplification of VAT rates, ensuring their transparency and user-friendliness, which will facilitate the conduct of business by taxpayers.
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