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Amendments to the Value Added Tax Act

January 4, 2022

Amendments to the Value Added Tax Act


In State Gazette, issue 111 of 31 December 2021 a Law on Amendment of the Value Added Tax Act (VATA) has been published. The purpose of this amendment is to prolong the term for application of the reduced tax rate of 9% to a number of goods and services which has been introduced in 2020 as a temporary measure in order to overcome the negative impact of the Covid-19 pandemic. As subject to taxation with 9% rate in 2020 have been temporarily added in Art.  66 VATA the supplies of:

  • Books on a physical carrier or by electronic means;
  • Restaurant and catering services, including the supply of food for consumption at home;
  • Foods suitable for babies and young children;
  • Baby diapers and similar baby hygienic items;
  • General touristic service, as well as excursions organised by tour operators and tour agents;
  • Services for the use of sports facilities.

The term for applying the reduced rate of 9% to the above supplies is prolonged till 31 December 2022. The amendments enter into force on 1 January 2022.


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