Temporary VAT reduction from February 1st, 2022

The reduction of VAT rates applies to the following categories of goods
-basic food and beverages currently subject to the 5% VAT rate - they will be taxed at 0% VAT;
- goods used to drive internal combustion engines (diesel oil, biocomponents constituting self-contained fuels, motor gasoline, natural gas (wet), liquefied LPG) - currently subject to the 23% VAT rate - will be taxed at the 8% VAT rate;
- fertilizers, plant protection chemicals, horticultural soil and other means of supporting agricultural production - currently subject to the 8% VAT rate - will be taxed at 0% VAT;
- natural gas (CN 2711 11 00 or 2711 21 00) - will be taxed at 0% VAT;
- electricity (CN 2716 00 00) - will be subject to VAT 5%;
- heat energy - will be subject to VAT 5 %