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Changes to taxation of sales of goods made abroad

The “Fifth Resolution of Modifications of the General Rules of Foreign Trade for 2020” (Quinta Resolución de Modificaciones de las Reglas Generales de Comercio Exterior para 2020) published on 27 May 2021 in the official gazette, includes amendments relating to the value added tax (VAT) treatment of the sales of goods when made abroad.

Source KPMG

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