- The government published preliminary remarks to a draft bill amending the VAT law to implement a suite of measures jointly referred to as the SLIM VAT 3 package.
- The clarifications about VAT grouping focus on the creation and operation of a new type of taxpayer, i.e., VAT groups. The goal is to provide a practical interpretation of the VAT law to the extent it provides for joint VAT settlements by entities forming VAT groups.
Source: KPMG
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