In this article, we summarize the most important changes to the
Value Added Tax Law, adopted in the first six months of 2022, which
came into force on the day of its promulgation, with the exception
of some provisions for which a different date is foreseen.
1. Correction in the event of incorrect handling of the
delivery in the event of an effective act issued by a revenue
authority
2. Food vouchers
3. Supplies with zero VAT rate
4. Other changes
Correction in case of incorrect processing of the
delivery in the event of an effective act of the revenue
authority.
- An opportunity to correct wrongly issued tax documents is
introduced, even if a revision act has entered into force for the
period in which they were issued or reported.
