Circular 2021/C/79 on the extension of the reduction of interest on VAT in the context of the temporary support measures due to the COVID-19 pandemic

This comment concerns the extension of the temporary reduction in late payment interest and moratorium interest in the field of VAT. This extension has been made by Article 12 of the law of 18.07.2021 on temporary support measures as a result of the COVID-19 pandemic. Extension of the temporary reduction of default interest and moratorium interest until 30.09.2021.