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SLIM VAT 3 announcement of further changes

Until February 23, 2022, pre-consultations of the Ministry of Finance on the introduction of further changes, open to all interested parties, continue in the provisions of the act on tax on goods and services, defined as SLIM VAT 3.

Topics included in SLIM 3

  • The change in the rounding of proportions under Art. 90 of the VAT Act
  • Change in the scope of input tax correction
  • Change in the scope of advance invoices
  • Change in online cash registers
  • Consolidation and standardization of binding information
  • Changes in banking law

Source Deloitte

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