The Supplementary Margin Scheme and Placement of Virtual Services in VAT Act has been published in the Official Gazette. The law will take effect on January 1, 2025. Its purpose is to clarify the 6% VAT rate for antiques, art, and collectibles, as well as adjust the place of supply for certain virtual services, which will now be considered to occur in the Member State where the customer is located.
Source Taxence
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