Fiscal subject related
More specifically, based on article 35 of the bill, the following applications are extended until 31.12.2022 whereas a reduced VAT rate of 13% is applied to:
– non-alcoholic beverages of DK EX2202 and aerated waters of DP EX2201, para. 51 of Annex III to the VAT Code
– movie tickets,
– the carriage of persons and their luggage,
– tickets for sports competitions,
– tickets (right of entry) for zoos,
– catering services,
– services provided by gyms and services provided by dance learning schools, are listed in Annex III to the VAT Code.
According to the Ministry of Finance, the extension of the application of the reduced VAT rates to the above goods and services is considered appropriate, taking into account the continuation of the conditions of hardship in the economy due to the COVID-19 coronavirus pandemic and the energy crisis.
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