Under the previous law it had to be examined during the sale of cars that at the time of the acquisition the invoice contained VAT or not. If the invoice of the acquisition contained VAT, then at the moment of sale the invoice should not have VAT charged. If it did not include VAT (from a private individual on the basis of a sales contract in case of purchases from taxpayers exempt from paying VAT or pay a different amount), it had to be sold with VAT.
As of 21.04.2013 this rule has changed in such a way that car sales is free from VAT in any case: no VAT shall be charged in the invoice and it is no need to consider the circumstances of the acquisition. The rule is applicable in case of procedural transactions after 21..04.2013.
This is a positive provision, because the invoicing rules of the sale of passenger cars has been simplified and facilitated.