Reverse charge of VAT in the construction sector (Article 394 of the VAT Directive) VAT is normally payable by the person supplying the goods or services. In order to combating fraud, Member States where VAT is due

The Ministry of Finance of the Slovak Republic published a draft of the future amendment to Act No. 222/2004 Sb. on value added tax, as amended (hereinafter referred to as the "VAT Act" or "amendment"). The subject

The Hungarian tax system operates under the "Nemzeti Adó és Vámhivatal" tax authority, known as NAV. Before introducing the electronic invoicing system, this office introduced the RTIR electronic reporting system. It is worth reading the information to