- Correction of invoices with wrong treatment of supplies in case of entered-into-force administrative act, issued by the revenue authorities
- Food vouchers
- Supplies subject to zero VAT rate
- A new “Chapter twenty one “a” of the VAT Act is created regulating supplies to and from the United Kingdom of Great Britain and Northern Ireland, where specific provisions in respect to the VAT treatment of different types of supplies are outlined.
- Some of the provisions of the VAT Act related to taxation of electronically supplied goods and services to non-taxable persons, including in relation to the special schemes (Union scheme, non-Union scheme and the scheme for distance sales of goods imported from third countries) are refined.
- The scope of baby food, for which the reduced 9% VAT rate will apply, is extended with the items included in Annex 4 of the VAT Act.
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