VAT

The 16th edition of this publication, which has been long awaited due to the coronavirus crisis, contains all the amended provisions as of 1 September 2020 and thus responds to the changes to the European Directives governing the harmonised VAT procedure. It is mainly the introduction of new concepts (supplies) that have not been regulated in our VAT Act so far. For example. chain trade, transfer of goods under the warehousing procedure, means of proof for transport carried out on delivery to another Member State, extension of means of proof on export, etc. The interpretation of all provisions of the Act is supplemented by 300 examples from practice, including annexes (tax rates for goods and services). The publication will be used by all those who deal with VAT in practice.