Extension of the Reverse Charge Mechanism to gas, electricity, and greenhouse gas emission allowance services

Extension of Reverse Charge VAT: The Senate has adopted an amendment that extends the reverse charge VAT mechanism, making the buyer responsible for VAT settlement on gas, electricity, and greenhouse gas emission allowance services until December 31, 2026.
Excise Duty Changes: The new regulations include an 18-month suspension of excise duty collection on passenger cars used for test drives and provisions for excise duty refunds on temporarily registered cars intended for export.
Cash Register Integration Requirement Abolished: The amendment eliminates the requirement for online cash registers to integrate with payment terminals, although settlement agents must still report transaction data. The changes will take effect on April 1, 2025, with the reverse charge VAT provisions starting on February 28, 2025.