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Proposed spring tax law amendments: Reporting by payment service providers, E-Commerce, Bad debts

Proposals:

  • A record-keeping and data reporting obligation for payment service providers
  • New E-Commerce rules as of July 1, 2021
  • Bad debts: VAT taxable person may apply to the tax authority by means of a separate written request to claim the VAT of an amount already accounted on an irrecoverable debt
  • Excise
  • Customs Duties

Source WTS

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