From 1 April 2023 to 28 February 2025, regulations apply that concern the temporary reverse charge of VAT on supplies of gas in the natural gas system, electricity in the electricity system and the provision of services related to the transfer of greenhouse gas emission allowances. The VAT Directive[1] allows EU Member States to introduce such a solution, and reverse charge is used, m.in, by the Czech Republic, Germany, Italy, Portugal and Ireland.
- Importance in VAT
Source: MDDP
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