Instructions on the content of 2% value-added tax reduction

1. A separate invoice must be made for goods and services eligible for the 8% VAT rate:

In case business establishments do not issue separate invoices for goods and services eligible for the VAT rate of 8%, they are not entitled to VAT reduction.


2. Time to issue invoices to apply for a 2% VAT reduction:


The invoice date for the sale of goods is the time when the ownership or the right to use the goods is transferred to the buyer, regardless of whether money has been collected or not.

The invoice date for a service is the date on which the service is completed, regardless of whether payment has been received or not. In case the service-providing organization collects money before or during service provision, the invoice date is the date of payment.


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