The amendments to the VAT law was released in the State Gazette on 19th December 2014. The National Revenue Agency (NRA) introduced a new electronic services. This is a new opportunity declaring for both corporate and personal taxpayers. It allows them to file tax returns electronically by using a personal identification code (PIC). According to Local Taxes and Fees Act (LTFA), all taxpayers will be able to submit all kinds of tax returns through online. The e-service applies also to radio, television, and telecommunications broadcasting services. Income from interest and royalty payments made to EU entities when the payer and the recipient of the income are related parties will be free from withholding tax. A new process named ‘Mini One Stop Shop’ (MOSS) has also been announced for avoiding administrative difficulties in case of VAT. Tax incentives for children which can benefit both local and EU/EEA established individuals have been announced. The applicable EU rules for de minimis aid are executed and will be applied for VAT incentive. The excise duty rates on cigarettes will be increased progressively during the year 2016 to 2018.