- Introduction of a regime for deferred payment of VAT in case of centralized clearance upon importation of goods
- Changes to the initial input VAT deduction rules
- New rules for documenting supplies by taxable persons who have not fulfilled their obligation to apply for mandatory VAT registration
- Increase in the threshold for mandatory VAT registration from 1 January 2025
- Extension of temporary reduced VAT rates
- Amendments to the rules for determining the amount of additional collateral due by persons trading with liquid fuels
- Increased administrative sanctions for omissions related to fiscal and system receipts
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
