Latest Amendments In The VAT Act

New changes were introduced into national VAT legislation related to the implementation of the provisions of Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112 / EC and Directive 2009/132 / EC as regards certain value added tax liabilities applicable to the supply of services and distance selling of goods.

According to Council Decision (EU) 2020/1109 of 20 July 2020 amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and implementation in response to the COVID-19 pandemic, all Member States must implement the requirements of the directives by 30 June 2021 at the latest:

• Rules introduced in connection to the threshold for determining the place of performance in the case of supplies of intra-Community distance sales of goods and supplies of telecommunications services, radio and television broadcasting services and electronically supplied services. From 01.07.2021 the threshold will be a total