Proposed amendments to the VAT law

• Supply of goods
• Supply of services
• Vouchers
• Introducing of the concept of a tax representative
• Place of supply of services
• Exchange rate
• Changes in the list of goods and services subject to reduced tax rate:
• Tax base for import of used passenger vehicles
• Changes to the provisions related to the VAT refund
• Electronic invoices

The provisions referring to tax representative and the new rules for place of supply of services are proposed to apply as of 1 July 2023.

Source: KPMG

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