Changes to the VAT legislation
- Exemption for political, trade union, religious, philosophical, patriotic, philanthropic or civil institutions
- Provision of furnished accommodation
- VAT deduction for mixed taxable persons based on the effective use of goods and services
- Flat-rate scheme
- Special VAT regime for farmers
- VAT refund to foreign taxable persons
- Reduced VAT rate for hair prostheses
- Place of supply of distance sales of goods imported from third territories or third countries
- Abolition of the customer’s certificate for renovation work carried out on private homes
