VAT Law is supplemented with section 143.1, which provides that a special value added tax regime is applicable to the following supplies:
- Mobile phones;
- Tablets and laptops;
- Integrated circuit devices (including microprocessors and central processing units).
Considering that the value added tax to the state budget for the said supply of goods shall be paid by the recipient of goods into the State budget if the supplier of goods and the recipient of goods are registered taxable persons. A supplier of goods shall issue a tax invoice to the recipient of goods in which the value of goods shall be indicated excluding tax. A recipient of goods shall pay the value of goods indicated in a tax invoice without value added tax to the supplier of goods in non-cash payment.
Transitional Provisions. A special VAT regime shall be imposed on sale of mobile phones, tablet PCs, laptops and integrated circuit devices from April 1, 2016.
Note: These transactions will be indicated by a code "R4" in the relevant Annex of VAT declaration following the analogous procedure for the transactions with goods and services with special regime for value added tax application.
