- Defines place of supply rules for goods and services, including special cases.
- Clarifies who is a taxable person and rules for foreign businesses and VAT groups.
- Regulates tax-exempt supplies and specifies assessment and input tax deduction rules.
- Sets invoicing requirements and details special sectors with reduced tax rates.
- Explains reporting methods and operational procedures for VAT liability and audits.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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