- VAT for certain activities in the hospitality and tourism sector to reduce from 13.5% to 9% from 1 November 2020 through to December 2021.
- The flat-rate addition for farmers (which compensates non-VAT registered farmers for irrecoverable VAT on their input costs) to increase from 5.4% to 5.6% from 1 January 2021.
Source: KPMG
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