Extending the application of the bad debt relief under SLIM VAT 2

The provisions on the relief for bad debts under the VAT tax that had been in force so far introduced strict rules, which made it impossible for many taxpayers to take advantage of the relief. As part of the SLIM VAT 2 package, the legislator decided from October 1 this year. for their partial deformation and extension of the scope of application of the tax relief.

Source Deloitte



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