The Ministry of Finance has introduced the Rulebook on the amendment Rulebook of the VAT, which was published in the Official Gazette on 25.06.2021. The main effect of the latest update is related to the provision of the VAT law which covers the returnable packages and the VAT which is calculated on the sales of the items contained in the returnable packaging. It prolongs the effect of these norms and defines that these provisions will be applicable from the 1st of January 2022.
Source Fiscal Requirements
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