- VAT compliance should be further automated by increasing digital applications, such as e-invoicing and e-reporting.
- A specific 0% rate will be introduced for certain healthy and necessary products (including vegetables, fruit, diapers and public transportation). The current 6% rate for electricity, natural gas and tap water will remain in place. The other products that are currently subject to a 6% or 12% rate will have a harmonized 9% rate going forward.
- The reduced VAT rate for demolishment and reconstruction of the family home will become permanent
Source: EY
