The new value added tax (VAT) rules applicable to e-commerce came into force on 1 July 2021. The key rules to be applied from 1 April 2021 and from 1 July 2021 are presented.
In this Information Booklet, you can read about the rules for the small taxpayers' itemised lump-sum tax, i.e. “KATA” (Act XIII of 2022 on the Small Taxpayers' Itemised Lump-Sum Tax (hereinafter: KATA Act).
