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Fight against VAT fraud in e-commerce – draft amendments to the VAT Act and the National Tax Administration Act

Despite the holiday period, the legislature is not slowing down and is launching consultations on further amendments to the Law on Value Added Tax and the Law on the National Tax Administration. Consultations on the draft will last until August 23 of this year, with the planned implementation date of the law being January 1, 2024. The proposed changes are expected to tighten the VAT system in the field of e-commerce. It should be mentioned that the draft prepared by the Ministry of Finance implements the provisions of EU Directive 2020/284 amending EU Directive 2006/112/EC.

Source: asbtaxblog.com

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