JANUARY Indirect Taxation Newsletter Issue 01/2018

We would like to remind that the New Law introduced the following amendments:

1. Imposition of VAT at the standard rate of 19% on the sale of building land as from 2 January 2018.

2. Application of Reverse Charge mechanism on VAT taxable supplies of land and property under loan restructuring and/or force-sale arrangement as from 2 January 2018 up to 31 December 2019.

3. Imposition of VAT at the standard rate of 19% on the rental of premises used in business as from 13 November 2017.

04 January 2018


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