Fiscal subject related
General information
Key changes include:
- The standard VAT rate will rise from the current 20% to 23%.
- The existing reduced VAT rate of 10% will be replaced with a new 19% rate.
- The super-reduced VAT rate of 5% remains unchanged, though the list of goods and services eligible for this rate may be revised.
These changes will impact several sectors, with industries such as hospitality seeing specific adjustments. For example, alcoholic beverages will be taxed at the new standard rate of 23%, while non-alcoholic beverages served in restaurants will fall under the new 19% rate.
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