There are three major VAT changes proposed:
- Introduction of new rules for the taxation of cross-border supplies of goods and services supplied to persons other than taxable persons
- Introduction of rules allowing a correction of the tax base when there is a total or partial non-payment of consideration for the supply of goods or services and a related obligation to correct amount of input VAT deducted
- Extension of the options to prove the export of the goods outside the EU
Source KPMG
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