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VAT amendments effective in 2022

Amongst others:

  • A right to deduct VAT incurred on the purchase of electric passenger vehicles
  • A provision on the right to deduct VAT in the period in which VAT is chargeable
  • A provision that a paper invoice for the supply of goods and services is required only if requested by the customer
  • Measures regarding attachments for VAT returns (including VAT ledgers)

Source: KPMG

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