Among these are the amendment of Article 84 of the Law on Value Added Tax with regard to real estate. (Reverse Charge Mechanism)
This change introduces new cases of reversal of the taxable person, such as deliveries of waste, waste or plastic cuts, and deliveries of waste or unusable articles of rags, twine, ropes or cordage. Both are now changed in favour of entrepreneurs or professionals.
Source: auxadi.com
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