- 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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