1. Changes arisen from the requirements of the DIRECTIVE 2009/162/EU:
– Amendments have been done concerning the tax rules for supply of gas, electricity, heating or cooling;
– The supply of gas through a gas located in the EU or any network connected to such a system, the supply of electricity or for heating or cooling energy through heating or cooling:
* In compliance with article 7, paragraph 5, item 5 it is not Intra-community Delivery ,
* In compliance with Article 13, paragraph 4, item 5 it is not Intra-community Acquisition
– Amendment in art.19 – Determining the place of supply of gas through a gas in the EU, or network connected to a system for delivery of electricity or for heating or cooling by heat or refrigeration networks;
2. Changes related to documentation of supply – new definition “self-billing”:
With the new paragraph 11 of Article 113 of the VAT Act, it is provided that an invoice or Debit note to invoice, to the name and on behalf of the supplier – a taxable person, may be issued by the recipient on delivery, if there is prior written agreement between two parties. The conditions for acceptance of each invoice by the taxable person supplying goods or services shall be determined by the Regulations on Application of the VAT Act.
3. Changes related to Intra-community acquisitions:
The amendment in the VAT law is in relation to changes in Article 58 related to exemption from tax on importation.
Under Article 65, paragraph 2 of the VAT, exempt Intra-community acquisitions of goods are those whose imports would be exempted under Article 58 of the VAT, with the exception of imports of goods under Article 58, paragraph 1, item 6 of VAT (import of goods, followed by Intra-community supply).
4. Changes related to the tourism
Changes in tax rates: Under Article 66, paragraph 2 of the VAT law, the tax rate for accommodation, presented by the hotelier will be 9 % from 01.04.2011g. Reduced rate will apply to all supplies of accommodation, not just those who are part of an organized trip.
5. Changes related to VAT declaration
Under the new art.125 paragraph 11 of the VAT Act, when applying VIES declaration, this declaration together with the VAT return and all associated reporting documents (the Ledger books of purchases and sales) must be submitted electronically to the terms and conditions of the Tax and Social Procedure Code.
When the VAT return, VIES declaration and VAT ledger are submitted electronically, they are not made of optical or magnetic media.
6. Other amendments
Changes related to exempt supplies:
According to the raised in paragraph 1 of Art. 39 of VATA addition, the scope of exemptions shall include services provided by nurseries under the Health Act and the Act on hospitals.
According to the raised in paragraph 5 of Article 39 of the VAT Act amendment, the supply of dentures will be exempt under VAT Act, only when delivered by dentists or dental technicians.