VAT 2022

The 18th edition of this publication contains the amended provisions of the VAT Act as of 1 January 2022, which are based on the amendments to the Income Tax Act, the Tax Code and the Act on Measures against Legalization of Proceeds from Crime.

The Act also reflects previously adopted amendments to the Act, which have been postponed to 1 January 2022.

The most significant change is the limitation of the application of the tax exemption in the case of rental of certain types of immovable property. The interpretation of all provisions of the VAT Act is supplemented by 300 examples from practice. The publication will be used by all those who deal with VAT in practice.