This circular deals with the extension of the temporary VAT rate of 6% for the supply of electricity, the extension of the temporary VAT rate of 6% for the supply of natural gas and heat via heat networks, with the extension of the measure to B2B and B2G relationships. These new provisions have been inserted by Royal Decree of 27.06.2022 amending Royal Decree no. 20 of 20.07.1970 (BS of 30.06.2022).
Source Fisconet
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