Against the veto of the Govenor, the application report of the Sales Tax was extended to digital products and codes – the cut-off date was already 14 March 2021.

The definition of a retail sale now also includes digital products on which the end user is granted a right of use that is permanent, temporary or conditional on regular payments. The same applies to the sale of digital codes with which an end user is granted access (also by way of streaming) to a digital product. The law provides for a more precise definition of the term “digital product”.