Fiscal subject related
For the following goods the rate is set at 6% until 30.6.2022 but will change to 24% from 1.7.2022:
- Protective masks and gloves for medicine (to protect against viruses and prevent the transmission of diseases - hospital and private use)
- Soap and other preparations for personal hygiene
- Antiseptic solutions, antiseptic wipes and other antiseptic preparations
- Denatured ethyl alcohol which is intended as a raw material for the production of antiseptics.
- Pure ethyl alcohol of undenatured agricultural origin with an alcoholic strength of 95%, available bottled for retail sale, in accordance with para.
Also, goods are currently set at 13% until 30.6.2022. and is to be extended until 31.12.2022:
– Non-alcoholic beverages, do not contain added alcohol in any proportion. The rate of tax on goods of these tariff classes was previously set at thirteen percent (13%).
Set at 13% until 30.6.2022 and are going to be at 24% starting from 1.7.2022 are:
– The introduction of objects of art, collections or antiquities
– The delivery of objects of the artistic value of paras. 1, 2 and 3 of Chapter A of Annex V to this Law, in so far as it is carried out by their author himself or his successors in title.
In terms of services, the rates are the following:
– Movie tickets are set at (13%)
– Tickets for theatrical performances and concerts for which the tax rate is set at six percent (6%).
– The carriage of persons and their luggage are set at 13%
– Tickets (right of entry) for zoos (currently at 13%)
– The operation of cafes, cafes, patisseries, restaurants, steakhouses, wineries and other related businesses, with the exception of entertainment establishments, with the exception of the supply of beverages containing alcohol in any proportion (now at 13% as well)
All of the above starting from movie tickets got the extension until 31.12.2022. to stay at the current rate.
On the other hand, tickets for sports matches that are from 1.09.2020 until 30.06.2022 at a 13% rate, are going to go up by 24% from the 1st of July this 2022.
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