- The Deputy Minister of Finance has updated the Decree on Administrative Obligations for Turnover Tax, replacing the previous 2014 version, with new provisions effective from 9 May 2025.
- Key changes include recognition of public transport transaction overviews as tickets, incorporation of a CJEU ruling on VAT chargeability by non-entrepreneurs, and updated guidelines on invoice investigation obligations.
- New provisions introduce a special scheme for VAT reductions beyond the five-year limit for overpayments and clarify B2B service accounting for customers under the small business scheme without VAT identification numbers.
Source
- Taxence
- Taxlive
- Decree of 1 May 2025, no. 2025-115705, Ministry of Finance, Government Gazette 2025, 15981
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