Issues related to VAT and excise tax bases in cases of gratuitous transactions or transactions compensated at a significantly lower value than the act

Under the current regulations, transactions involving the supply of goods, performance of work, or provision of services for no consideration or at significantly lower than market value are subject to asymmetric tax regulation. This leads to the risk of double taxation, as the amounts calculated for VAT and excise duty appear not only in the supplier's tax base but also in the recipient's tax base, unjustifiably increasing the tax burden. Additionally, this mechanism can complicate tax administration and violate the principle of tax neutrality, impacting the competitiveness of businesses in the country.

It is proposed to establish that, in such transactions, the amounts of VAT and excise duty will not be considered income for the recipient. This change will eliminate double taxation and contribute to the creation of a fair tax environment.