- Implementation of the VAT group regime (article 162)
- Clarification of VAT rules regarding composite offers (article 44)
- Postponement of the rules amending the e-commerce VAT regime (article 51)
- COVID-19 and 0% VAT rate applicable to vaccines and in vitro diagnostic medical devices (article 46)
- E-invoicing and e-reporting (article 195)
- Other measures
Source: Deloitte
