The Sejm has passed a comprehensive amendment to the VAT Act, which combines measures to tighten up the tax system with a number of simplifications for businesses. The Act provides, amongst other things, for an extension of joint and several liability for VAT, new obligations for users of cash registers,
The draft, which has been causing quite a stir amongst taxpayers for some time, has taken on a new form. Although its scope has been narrowed, the proposed measures should still be of interest to companies utilising the Estonian CIT regime. The draft provides for: The amnesty for companies that
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