- The 2026 Budget Law (art. 1, paragraphs 138-139, L. 199/2025) changed the method for determining the VAT taxable base for barter transactions and payments in kind.
- From January 1st, the taxable base is now centered on the total amount of all costs related to the transactions.
Source: eutekne.info
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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