This circular deals with the extension of the temporary VAT rate of 6% for the supply of electricity, the introduction of the temporary VAT rate of 6% for the supply of natural gas and heat via heat networks and the monthly VAT refund. These new provisions have been inserted by Royal Decree of 23.03.2022 amending the Royal Decree no. 20 of 20.07.1970 and the Royal Decree no. 4 of 29.12.1969 (BS of 30.03.2022).
Source Fisconet
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