Amendments in the administrative rules of taxation from 2017
Hereby we list the most relevant modifications with respect to the administrative rules of taxation:
- changes with respect to the status of the taxpayers (preferential taxpayers are provided further priviledges but econimically non-acitve companies can not qualify for the preferential status);
- ’supportive audit’ will be introduced, where the tax authority helps the taxpayer to correct its tax returns, no penalty can be levied during the ’suportive audit’;
- the rules of invoicing, using invoicing software and reporting invoicing will also be changed.
If you are interested in the above topic please contact our experts at Ecovis Tax Solution who would be entirely at your disposal to assist you.