Draft law: Implementation DAC 7 as of Jan 1, 2024, reprocity with the UK on VAT refunds

Changes to the VAT law:

From 1 January 2024, data disclosure of payment institutions with regard to cross-border payments will be introduced
Retroactively from 1 January 2021, the reciprocity with the UK in relation to VAT refunds is introduced as a consequence of Brexit
Electronic administration of VAT refunds to foreign travellers will be introduced parallel to the paper-based form