The Council of Ministers approved the first reading of a draft law on VAT provisions, which includes
- important changes such as expanding the list of permitted goods for VAT warehouses and
- introducing new obligations for mixed and partial taxpayers.
- Technical adjustments are also made regarding VAT identification numbers,
- and a new joint and several liability is introduced for taxpayers who facilitate deliveries of goods via electronic interfaces.
- The limitation period in the case of fraud is also harmonized with income taxes, and the retention period for data provided by payment service providers is extended.
Source VATconsult
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