Information of the General Financial Directorate from September 11th, 2013

16. 9. 2013

The General Financial Directorate issued information about the liability for unpaid value added tax on September 11th, 2013. It is extending the date since the recipient of the chargeable event is liable for the unpaid value added tax if the consideration for the taxable supply was provided wholly or partialy to an undisclosed bank account. Until December 31st, 2013, the concept for liability for value added tax (according to Section 109 Subsection 2 point. c) of the VAT Act) does not apply. We would as well like to inform you that the Senate at its meeting on September 12th, 2013 rejected the tax legislation related to the re-codification of the private law. We are monitoring further development in this area and inform you about upcoming changes.

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