- The Decree on sales tax and KOR for solar panels has been updated to address the VAT zero rate on the supply and installation of solar panels near homes starting January 1, 2023.
- The updated decree provides further explanation on the VAT zero rate, and extends the scope of application of the annual flat rate for VAT to higher generating capacities, entrepreneurs other than private solar panel holders, and legal entities.
- The decision takes effect on June 27, 2023 and is retroactive to January 1, 2023.
Source Taxlive
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