Circular 2022/C/35 on the temporarily reduced VAT rate for the supply of electricity and the monthly VAT refund

This comment concerns the introduction of the temporary VAT rate of 6% for the supply of electricity and the monthly VAT refund. These new provisions have been inserted by Royal Decree of 21.02.2022 amending the Royal Decree no. 20 of 20.07.1970 and the Royal Decree no. 4 of 29.12.1969 (BS of 28.02.2022).

Source fisconetplus