Tax News - August 2018
The new rulebooks on the application of the Value Added Tax Law are published and entered into force.
In this issue:
- Rulebook on form, content and manner of keeping VAT records and content of overviews of VAT calculation
- Rulebook on determination cases in which there is no obligation of issuing invoice and on invoices in which certain data cannot be omitted
- Rulebook on the manner and procedure for exercising tax exemptions for VAT with right to deduct input VAT
- Ruling of the Ministry of Finance regarding calculation and payment of tax and social contributions in case the director does not receive any compensation for his/her engagement
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