Among the VAT law changes are provisions concerning
- the treatment of VAT on supplies used in construction;
- the exemption from VAT for supplies of goods under the “inward processing regime;
- ” electronic invoicing (e-invoicing) by specifically including a definition of electronic invoices;
- the supply of movables goods cannot be considered as auxiliary supply of goods with supply of building or economically separable unit within a building that is considered to be real estate;
- and the VAT base.
Source: KPMG
