The amended VAT Act modifies the rules for the application of the domestic tax liability transfer for transactions involving selected agricultural products, selected metals and metal products.
The amended VAT Act valid from 1 January 2018 cancelled the €5,000 limit on the tax liability transfer to the recipient, i.e. a registered VAT taxpayer, of the goods for the delivery of agricultural products, selected metals and intermediate products made from metals that resulted in numerous problems in practice, especially in the case of the sale of these commodities using electronic cash registers.
The amended VAT Act therefore precludes the tax liability transfer when issuing a document for which the supplier issues a simple invoice, i.e. an electronic cash register receipt, effective 1 January 2019. Application of the tax liability transfer mechanism in deliveries of selected agricultural crops, selected metals and metal products shall apply to ordinary invoices.
