VAT sanctions: Amendments under the Slim VAT 3 package        
        
          27.07.2023   
          tax, already in force        
                  
            No more rigid catalogue of sanctions for VAT offences. The tax authorities will be able to reduce the amount of sanctions taking into account the circumstances of the irregularities. But taxpayers who knowingly commit tax fraud will be hit with a sanction of 100% of the underpaid tax or excess input tax claimed.