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New Rulings of the Ministry of Finance

  • Absence of an obligation to compute VAT for the supply of business premises free of charge
  • Absence of the right to deduct input VAT on food and beverage expenses
  • Determination of a VAT debtor for the supply of goods and services in the case when the disassembly of old and delivery with the installation of new automatic doors is performed
  • Right to deduct input VAT based on the invoice in which the place of delivery of the goods was incorrectly stated
  • Determination of the date of supply for technical protection services
  • Determination of goods that are considered to be secondary raw materials
  • VAT treatment of the supply of goods and services in the field of construction in the case of construction of a wastewater treatment plant from the landfill complex

Source: Deloitte

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