Accounting & advisory services since 1989

31.01.13

Changes in VAT in 2013

  1.  Tax obligations in intra-Community supply of goods and intra-Community acquisition of goods changes
  2.  VAT refund accepted as security for a bank’s loan

The VAT Changes 2013:

  1. Tax obligations in intra-Community supply of goods and intra-Community acquisition of goods changes
    The change in this area is that if the tax payer receives (or pays) the advance payment, deposit, etc. in connection of intra-Community supply of goods and intra-Community acquisition of goods, he will not be obliged to settle the VAT obligation.
  2. VAT refund accepted as security for a bank’s loan

The novelty in this area is that the VAT refund can be made as security for granted by the bank loan.


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