AMENDMENTS OF THE VAT ACT IN CONNECTION WITH THE IMPLEMENTATION OF THE EU DISTANCE SALES RULES
Amendments of the VAT Act were introduced by State Gazette, issue 104 of 2020, for the purpose of implementing the EU rules concerning the distance sales of goods and services, introduced for the EU-member states by Council Directive (EU) 2017/ 2455 and Council Directive (EU) 2019/ 1995 which are part of the VAT e-commerce package.