VAT and indirect tax measures in State Budget 2023
Law 31/2022, dated 23 December 2022 on the General State Budget for 2023, introduced multiple VAT changes, alongside other modifications. Changes include:
- Amendments to the reverse charge on certain property related transactions and supplies of waste and scrap plastic and textiles;
- changes to 'use and enjoyment' provisions;
- new rules on claiming VAT bad debt relief.