Amendments
- Until 31 August 2021, reduced – 7 % VAT rate will apply on services associated with the preparation and serving of food, drinks and beverages with the exception of alcoholic and mineral beverages (the latter with added sugar and coffee)
- Application of a zero VAT rate is envisaged on deliveries and imports of goods and services on the basis of a concluded Donation agreements
- Possibility of issuance of invoices in electronic form, but with the obligatory prior consent of the recipient of the invoice
- Starting from November 4, 2020, VAT returns are submitted exclusively electronically.
Source PwC
