The Decree on VAT on Leasing has been extended to include vans and motorcycles, both new and used, as well as all used motor vehicles, including those purchased as used vehicles by the leasing company. This amendment aligns the decision with current practice and allows lease contracts for delivery vans of entrepreneurs to fall under the decree from 1 January 2025. Additionally, a condition regarding BPM in the approval section of the decision will be removed, as it is unnecessary. The new decision will take effect on 26 July 2024.
Source Taxlive
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