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What are the most important changes in the main tax laws for 2023

  • The tax rate of 9% introduced in July 2022 for the following categories of goods and services listed in Article 66 of the VAT Act, which was imposed as a temporary anti-crisis measure, becomes permanent in 2023:
  • Supplies of books and periodicals in physical or online form. Publications wholly or mainly intended for advertising or wholly or mainly consisting of video or audio-musical content remain outside the scope of the reduced rate;
  • Supplies of food suitable for babies or young children, baby nappies, and similar baby hygiene articles listed in Schedule 4 of the VAT Act.

Source Eurofast

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