January 1 always brings with it a load of new and amended rules. VAT is no exception to this. This year we draw attention to the following new measures: (1) the abolition of the customer’s attestation for the application of the reduced rate for certain works on immovable property, (2) the abolition of the VAT exemption for transport that relates to the export of goods outside the European Union and (3) the taxation and exemption of VAT for certain medical and paramedical services.
- Reduced rate for certain immovable works on private homes: abolition of the buyer’s certificate
- Abolition of the VAT exemption for transport directly related toexports
- Taxation and exemption for (para)medical services
Source issuu.com
