Various VAT changes

In State Gazette, issue 59 of 26 July 2022 a Regulation on Amendment and Supplementation of the RAVATA was published. Some of the changes are editorial or clarifying. The most significant changes are commented herein below:

  1. Certifying the circumstances under supplies
  2. Exemption
  3. Changes related to the special schemes
  4. Corrections of tax documents due to wrong tax treatment of supply
  5. Agreement for issuing documents on behalf of another taxable person
  6. Applying of the zero rate for import by and supplies to certain persons and institutions
  7. Report on sales, ledgers and declaring
  8. Other changes



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