VAT news [February 2022]
Should the compensation of cost incurred in connection with wage deductions of employees under enforcement proceedings be subject to VAT? How should leasebacks be regarded from the VAT perspective? Should the s…
New Intrastat. What to prepare for from January 2022?
From changes in terminology to reporting new data – these are, in brief, the changes in Intrastat reporting for 2022 that will affect both accounting systems and the possibility to remit sanctions. How to prepa…
VAT news [December 2021– January 2022]
Following the decision of the Minister of Finance regarding the billing of electricity and gas in relation to VAT remission, the General Financial Directorate has issued a clarifying supplement. The supplement …
Fundamental Judgement of the Supreme Administrative Court for the Pharma Industry
At the end of November, the Supreme Administrative Court published a breakthrough judgment for the pharmaceutical sector in case 3 Afs 54/2020-73 Eli Lilly. That judgment concerned the provision of marketing se…
VAT news [November 2021]
According to the decision of the Minister of Finance, the deliveries of respirators will continue to be exempt from VAT until the end of the year. The Minister has also decided to remit the duty to pay VAT on e…
VAT news [October 2021]
Starting from the next year, changes in the VAT application in the provision of performance subject to a special scheme for travel agents will take effect. According to the Court of Justice of the European Unio…
The Intrastat reporting will change as of 1 January 2022
In line with the Government regulation on the implementation of certain provisions of the Customs Act in the area of statistics of 23 August 2021, the Intrastat reporting will change with effect from 1 January …
VAT news [September 2021]
The Chamber of Deputies has approved an amendment to the VAT Act changing e-commerce rules. The Ministry of Finance has again extended the waiver of VAT on the supplies of respirators. And the Court of Justice …
VAT news [June 2021]
What news is brought to e-commerce by an amendment to the VAT Act approved by the Chamber of Deputies and currently forwarded to the Senate? How did the General Finance Directorate comment on the reciprocal rec…