The taxpayers classified as VAT withholding agents include credit and debit card operators, exporters, “special taxpayers” (as classified based on the tax authorities’ discretion), and entities in the public sector. The new WEB withholding system is linked to electronic invoicing (the FEL regime) and will replace the existing “Reteniva 2” software that is capable of being used only offline.
Source: Deloitte
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