The Law on Value Added Tax is modified to carry out the transposition of European regulations in the field of electronic commerce and establish the rules of taxation of the deliveries of goods and services that are sent or provided by entrepreneurs or professionals from another Member State or a third country or territory.
The Executive has approved the fifth extension of the Record of Temporary Employment Regulation (ERTE) with the aim of extending social protection to citizens and adjusting the cycle of activity of the productive fabric to the evolution of the pandemic.
EU member states may transfer to their national VAT territory the taxation of those supplies of services which, according to the localization rules, are understood to be outside the territory of the EU but are used or exploited in the territory of application of their national VAT.
When issuing an invoice for an intra-community customer or receiving one from a supplier in another EU country, one type of VAT or another will be applied and will have to be included or not on the invoices.
This new regulation has the objective of clarifying the right to information of the representation of employees in the digitalized working context and the regulation of the employment relationship in the field of digital delivery platforms.