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Daily Archives: Friday October 23rd, 2020

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Amendment of the VAT Act valid from 1 July 2021

2020, DPH, NewsBy dan103065Friday October 23rd, 2020

The amendment of the VAT Act valid from 1 July 2021 introduces a number of significant new features and changes. Distance selling of goods (currently referred to as “mail order sales”) The amendment of the VAT Act no longer uses the term “mail order sales”, replacing it with “distance selling of goods in the European…

Amendment of the VAT Act valid from 1 January 2021

2020, DPH, NewsBy dan103065Friday October 23rd, 2020

Modification of the tax base for complete or partial non-payment of considerations for delivery of a good or service – §25a Under the new legislation, a payer may modify their tax base for the delivery of a good or service (for which they were obliged to pay tax) if their customer does not pay for…

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