- Introduction of the non-customs warehouse exemption regime.
- Provision of entitlement for taxpayers to deduct based on the general pro rata or the actual allocation of goods and services, either in whole or in part.
- Requirement for taxpayers to include their VAT identification number on invoices for the annual list of VAT-liable customers.
- Specification of procedures for VAT recovery.
- Authorization for the VAT administration to collect information from payment service providers.
- Reduction of VAT rates for specific categories of items.
Source: GVC
