VAT amendments enacted

Accordingly, the legislation includes:

  • An exemption for non-profit organizations that are of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature
  • A provision regarding the treatment of furnished accommodations
  • A deduction of VAT under “actual use method”
  • Elimination of presumptive VAT scheme
  • VAT refund arrangements
  • A reduced VAT rate for hair implants
  • Measures concerning work on immovable property
  • Place-of-supply rules for remote (distance) sales of imported goods

Source: KPMG



  • VAT