According to the submitted proposal, following areas of the Act on VAT be amended:

• Change of the definition of revenue for the purpose of the registration for VAT payer (change concerns mainly a single-entry bookkeeping);
• Definition of the provision of services and goods in case of a use of a voucher (new in the Act);
• Change in § 38 provision and rent of the real estate property
  • Definition of the first final acceptance of a building structure;
  • Significant change of the taxation of the rent of flat, family house or their parts or the rent of an apartment designated for living in an apartment house and by the provision of the building structure designated for living (5 years after the first final acceptance of building structure);

This change should be a point of interest for you in case you own or rent a building structure designated for living, by the provision of which you applied the VAT deduction.