- Extension of the scope of value added tax (VAT) to activities carried out by electronic means (online or digital sales)
- Removal of the VAT liability threshold
- Introduction of a new VAT rate
- Introduction of a VAT refund period for “partial taxpayers”
- Tax and VAT exemptions provided as incentives for startups
- Extension of the reduced VAT rate for the tourism sector until 2022
Source: KPMG
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