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VAT practical manual 2021.

Chapter 1. What's new in 2021

  1. New taxation system for remote selling and extension of the one-stop shop
  2. Brexit
  3. Rule of effective use
  4. Simplified systems and agriculture, livestock farming and fisheries
  5. Special system of the group of entities
  6. Taxpayers
  7. Tax rates
  8. Import exemption
  9. Consignment sales. Record
  10. Form 303
  11. Form 322
  12. Model 353
  13. Form 390
  14. New Forms 035 and 369
  15. Model 034
  16. Form 036
  17. Form 349
  18. Immediate supply of information
  19. Pre-303
  20. Locator
  21. Consultation of retailers under equivalence surcharge