- Allows input VAT deduction on unified motor vehicle sales invoices for general taxpayers.
- Requires specific invoices for input VAT deduction on domestic passenger transport services.
- Sets input VAT deduction rates: 3% for highway/waterway passenger transport, 5% for bridge/lock tolls.
- Permits post-merger input VAT deductions for general taxpayers if not previously claimed.
- Clarifies rules on transactions with multiple tax rates and timing of tax obligations for certain goods, services, and loans.
Source: news.bloombergtax.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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