Amongst others..
- Deemed supplies of commercial samples and gifts of small value, commercial samples, and certain charitable food and other essential non-food products
- Exemption for collective investment funds management, to include “institutions for investments in debt securities”
- Call-off stock registers and VAT groups to allow a waiver for VAT groups from the obligation to maintain registers on the call-off stocks (and instead impose this task on the individual members of the VAT group)
Source: KPMG
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