The instructions bring exemplifications regarding the practical enforcement of the simplification measures in the field of value added tax corresponding to the multi-party operations while in the case of developments of tangible assets are presented more concrete cases and the way to treat these from the VAT perspective.
Moreover, are brought simplifications regarding the practical enforcement of the simplification methods in the field of value added tax for the intracommunitary purchases/deliveries of goods in the case of goods return, qualitative rejects as well as in the case of reconditioning conducted during the warranty and post-warranty period.
This Order comes into force as from the 1st of January 2010.
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