The Law will enter into force on 15 December 2024, with the majority of obligations applicable from 1 January 2025. However, certain rules have different timelines, i.e.: 15 December 2024: regarding the determination of the subject’s status will apply (Art 3 & Art 12); After 31 December 2024: provisions on the electronic recording of VAT and electronic recording of advance tax applicable to respective VAT tax periods will apply (Art 4 & Art 5); After 31 December 2025: changes referring to the e-invoice content applicable to the respective VAT tax periods will apply (Art 7).   Furthermore, below are the...