The decree, among others, intervenes on the following aspects:
• the tax receipts lottery;
• the draft of the VAT registers and the pre-filled annual VAT return;
• the stamp duty on e-invoices;
• fraud measures on fuels;
• the declarations of intent for the purchase of oil products; and
• the extension of the “reverse charge” mechanism on procurement contracts;
• the penalties for tax offences
Source PWC
