From the perspective of tax legislation Coalition Agreement provides the implementation of the following changes:

• The abolition of all republican levies introduced with non-tax legislation (so called: parafiscal levies);
• Elimination of unnecessary local taxes and fees;
• Small and medium-sized companies will be able to pay VAT only when receiving payment for the delivered goods/services, not when they invoice them;
• Increase the threshold required for the entry of small enterprises in the VAT system;
• For construction companies it will be provided that the investor is responsible for the VAT liability of the contractor, if not paying the work performed within the agreed timeframe.