Reduction of value added tax to 9% for some goods and services
Amendments and supplements to the Value Added Tax Act are promulgated on 19.06.2020.
The tax rate of value added tax is reduced from 20 to 9% for the following goods and services:
- accommodation provided in hotels and similar establishments, including provision of holiday accommodation and rental of places for camping sites or caravans;
- delivery of books on physical media or electronically, or both (including textbooks, instructional books and study sets, children's illustrated books for drawing or coloring, printed or handwritten music editions), other than publications which are wholly or mainly intended for advertising, and other than publications which are wholly or mainly composed of video or audio-music content;
- restaurant and catering services, which consist in delivery of prepared or unprepared food; this does not apply to restaurant and catering services consisting of supply of beer, wine and alcoholic beverages, including in the case of ancillary delivery;
- foods suitable for babies or young children, included in an annex to the law;
- baby diapers and similar baby hygiene items, included in an annex to the law.
