2021 Budget Law – New provisions in the VAT, excise and consumption tax field


  • Concept of food preparations
  • Supply of diagnostic instruments for COVID-19
  • Supply of COVID-19 vaccines
  • Contrasts to frauds carried out using false VAT plafonds
  • Plastic tax
  • Sugar Tax
  • Tax simplifications
  • Application of stamp duty on electronic invoices issued by a party other than the supplier
  • Provisions on the telematic storage and transmission of considerations

Source PwC



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