The main points are as follows: a) The VAT split payment will be optional starting from 1 October 2017 for invoices issued /advance payments received starting from 1 October 2017. It will be mandatory starting from 1 January 2018, for invoices issued /advance payments received starting from 1 January 2018; b) There should be at least one VAT account for VAT collected and paid. This VAT account must be used to pay the VAT for the purchases of goods / services; and c) The suppliers’ deadline for paying VAT into their VAT account for payments received from their customers via credit/debit cards or cash substitutes has been extended to 7 working days from the date of the receipt of the payment for the goods/services supplied;
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