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Draft legislation for 2022 Annual Tax Act

  • Zero value added tax (VAT) rate for the supply, import, intra-community purchase and installation of photovoltaic systems, including energy storage units—effective 1 January 2023
  • Obligations for payment service providers for cross-border payments to implement EU Council Directive 2020/284 and intended to combat VAT fraud, particularly in the area of cross-border electronic commerce—effective 1 January 2024

Source: KPMG

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