CHANGES TO THE VALUE ADDED TAX CODE

Law No. 10/2025 of December 29, which amends the Value Added Tax Code (VAT), was approved as part of a package of tax reforms. This law aims to modernize the tax system and adapt the VAT regime to the demands of the digital economy and new forms of commercial transactions. The aforementioned amendments came into force on January 1, 2026, with the following aspects being noteworthy:

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