Starting from 1 January 2024, the following changes to the VAT law will be implemented, except for the rules regarding the electronic recording of input VAT, which will take effect for tax periods beginning after 31 August 2024:
- Taxpayers will have to electronically record the VAT calculated in the previous supply phase (i.e., VAT paid when importing goods). This will become mandatory regardless of whether taxpayers can claim the right to deduct the recorded input VAT;
- The deadline for t…