- Input VAT deductions will be limited to taxpayers who fails to pay for goods and services
- The VAT accounting principles are harmonized.
- A zero-rated VAT on specific export and import services is introduced.
- The Law established a procedure to determine taxable values of imported goods.
- Excise tax rules is set for alcohol, tobacco, and fuel up to the value of EUR 45 per non-commercial consignment.
- Taxation of collector coins should be in line with the EU VAT directive.
Source: GVC
