According to the Law, recognition of taxable turnover for VAT purposes mainly has been shifted to the cash basis method.
As a rule, in monetary transactions, i.e. cash and non-cash settlements, the time of the taxable transactions is the date when payment received. Whereas the time of VATable non-monetary transactions such as barter, inkind transactions, as well as free-0f-charge provision of goods, services and works will be considered the time when such non-monetary transactions are completed.
Sales of animal and poultry meat as well as the sales of feed and feed supplements used in livestock and poultry farms is exempted from VAT for the next 4 years starting from January 1 st of 2020.
Source PWC
