1. Introduction of the obligation to submit VAT returns exclusively by electronic means.
2. The possibility to submit quarterly EC sales lists will be eliminated and replaced by the obligation to submit EC sales lists monthly and (only) by electronic means.
3. Modification of the existing rules concerning joint and several liability and deposit guarantee.
4. Joint and several liability is to be imposed on the purchaser for the tax arrears of the supplier when the transaction subject is stretch film.
5. Joint and several liability is to be imposed on the purchaser for the tax arrears of the supplier when the transaction subject are HDD and SSD discs.
6. Extension of joint and several liability for the representative of the new VAT registered entities.