The VAT law or Organic Law for Tax Simplicity and Progressiveness was Officially published on 31st December 2019. On 28 July 2020, the President approved the rules for administering the VAT measures on digital services. The new VAT comes into effect on 16 September 2020. The new rules include the definition of digital services, lists of digital services subject to VAT and VAT withholding procedures. According to this, non-resident digital service providers to persons are subject to 12% VAT rate.
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