The government has submitted a VAT Law amendment to the parliament initiating changes to supply rules in telecommunications field, broadcasting and electronic services. The changes would generally apply with effect from January 1, 2015. The main amendments have occurred in the field of supply rules, a special scheme for telecommunication that would be introduced with effect from October 1, 2014 and implementation of council directive 2013/31/EU. According to the scheme, the eligible taxable persons would not be compelled to register for VAT, and the relevant returns would be submitted electronically.
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