- VAT withholding mechanisms do not apply to taxpayers who issue electronic invoices.
- Taxpayers excluded from the withholding list are also not subject to VAT withholding.
- The tax administration has provided clarification on these rules.
Source: research.ibfd.org
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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