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Tax measures in 2022 budget: new rules for fiscalization and timing of input VAT deduction

  • A revised definition of “tax invoice” or “fiscal tax invoice” regarding a tax invoice produced by a registered operator and printed by a fiscalised electronic register or fiscal memory device used by a registered operator
  • A rule that tax invoices generated before 31 December 2021 may be claimed no later than 31 March 2022
  • Tax clearance certificates not to be issued to non-compliant taxpayers

Source: KPMG

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