- 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