The bill includes provisions to:
- Change the VAT registration threshold to EUR 49,790.
- Regulate processes for VAT registration exemptions and cancellations
- Exempt VAT for EU-purchased or imported goods and services if made accessible free of charge
- Revise the VAT deduction requirement regulations for non-payment of VAT
- VAT requirements for refund
- Payment service providers’ recordkeeping duties for cross-border payments.
Source: GVC
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