VAT measures effective beginning 1 January 2021 incl. Definition of an E-invoice

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

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