As of 15 November 2021/1 January 2022 (currently in legislative process)
- Obligation of taxpayers to notify their bank account numbers used for their business to Tax Administrator which will be also available for the public on the tax authority’s website
- Liability of the customer for paying VAT will be extended to cover also the cases when the consideration for the supply is paid to another bank account (i.e. not publicly listed bank account)
- Customers may pay VAT directly to the tax office in case of doubts about their supplier (i.e. that the supplier would not pay all or part of the tax amount in question) in order to avoid joint liability
- Rating of taxpayers by Tax Administrator providing benefits for fulfillment of tax obligations (e.g. reduction of the fee for a binding opinion, reduction of fines and longer deadlines for response to the Tax Administrator etc)
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