The law brings clarifications regarding the extension of the application of the reduced VAT quota to other supplies of goods and services, inter-alia the main changes we emphasize the following: equipment, including heat pumps, will benefit from the application of the reduced rate; the necessary components purchased separately; the application of the reduced rate both for the delivery and/or installation of components for the repair and/or expansion of the systems and, nevertheless, the delivery of the respective systems as a component part of construction deliveries; detailing certain phrases, respectively: “Installation kit”, “high efficiency”, etc.; introducing an affidavit for the possibility of applying the reduced rate per chain.
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