Amendments:
- Introduction of an obligation for the customer to make a correction of the deducted VAT on purchased goods or services, in the price of which VAT has been applied, unless the customer settles the obligation in part or in full within 100 days after its due date.
- From 1st January 2023 to 31st March 2023, a temporary reduced VAT rate of 10% will apply to selected services. Specifically, this applies to the transport of persons by land cableways and ski lifts, to the provision of covered and uncovered sports facilities, artificial swimming pools as well as restaurant and catering services.
- The amendment also introduces an obligation to file a tax return for an entity that has failed to comply with the obligation to apply for VAT registration or that has applied for registration late.
Source TPA-group
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