The enacted law for temporary VAT relief includes the following:
- A reduction from a 24% VAT rate on electricity to 10% from 1 December until the end of April 2023.
- Introduction of a zero rate of VAT on domestic passenger transport services from 1 January to 30 April 2023 (transport services cover travel by train, bus, taxi, boat, and airplane).
- Provisions are given to the right to deduct direct input tax.
Source: GVC
