The Ministry of Finance issued decree no. 188 of 2023 (9 Apr 2023) providing for a change in the regulations concerning:
- Value added tax (VAT): In all cases of tax withholding or refund prescribed by articles nos. 22 and 30 of the law, no documents other than the e-invoices will be counted with in withholding or refunding the tax, with effect from 1 July 2023, as regards those recorded in the e-invoice system. This will not apply to the paper invoices previously issued by the responsible persons.
Source: KPMG
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