Certain inconsistencies have been found mainly in the activities of small traders, while the application of the reduced VAT rate in larger retail chains has been appropriate, PTAC said.
So far 64 inspections have been carried out since the beginning of July when the new rules came into force, and in seven cases the reduced 12% VAT rate was not applied to the relevant goods. Non-compliance was mainly observed in the first days after the requirement came into force and were related t...