We have informed our MindLink.lv subscribers about amendments to the VAT Act that extend the reverse-charge procedure to supplies of metal products (and related services) and to supplies of consumer electronics and domestic electrical appliances from 1 January 2018. This article explores the Cabinet of Ministers’ Rule defining goods that are considered metal products according to codes of the Combined Nomenclature, and services connected with supplies of metal products, as well as goods that are considered consumer electronics and domestic electrical appliances according to Combined Nomenclature codes.
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