Legislation
- COUNCIL Directive 2006/112/EC of 28 November 2006 on the common system of value added tax1,808KB, of 07.03.2019
- Council Directive (EU) 2016/1065 of 27 June 2016 amending Directive 2006/112/EC as regards the treatment of vouchers410KB, of 21.12.2018
- Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax366KB, of 21.12.2018
- Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods561KB, of 21.12.2018
- Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures781KB, of 09.02.2017
- Tax-Insurance Procedure Code246KB, of 12.03.2019
- Income Taxes on Natural Persons Act 417KB, of 18.12.2018
- Law on excises and tah warehouses16,093KB, of 04.01.2017
- Corporate Income Tax Act (CITA)816KB, of 18.12.2018
- Value Added Tax Act918KB, of 10.01.2018
- Insurance Premium Tax Act 65KB, of 12.03.2015
- ORDINANCE No H-9 of December 16, 2009, On the refund of value added tax to taxable persons, not established in the member state of refund, but established in another member state of the Community63KB, of 16.02.2015
- Ordinance № Н-18 of 13 December 2006 on registration and reporting through fiscal devices of sales in trade sites, the requirements to software for their management and requirements to the persons, who carry out sales through electronic shop2,915KB, of 29.12.2015
- Regulations (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services761KB, of 06.02.2014
- Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of VAT933KB, of 25.03.2013
- Regulation (EU) No 79/2012 for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of VAT875KB, of 25.03.2013
- LAW OF THE NATIONAL REVENUE AGENCY (LNRA)386KB, of 04.01.2017
- Local Taxes and Fees Act 493KB, of 04.03.2013
- ORDINANCE № Н-10 On the Refund of Paid Valued Added Tax to Foreigner Entities that are not Established on the Community Territory156KB, of 08.08.2007
- ORDINANCE № H-12 On the Refund of Paid Value Added Tax to Non-Taxable Natural Persons Who Are Not Established on the Territory of EU77KB, of 06.02.2014
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