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Proposal repeals the provisions relating to the tax authority offering draft VAT returns

E-VAT: The proposal repeals the provisions relating to the tax authority offering draft VAT returns, which means companies will have to bid farewell for now to the introduction of the e-VAT system already postponed several times.

Reverse charging: The reverse charge on the supply of certain cereal and steel products and on the transfer of the marketable right (allowance) on greenhouse gas emissions would be extended in line with changes in EU law. This means that reverse charging would not be abolished in these sectors after 1 July 2022 either.

Source WTS

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