The services, to which the reduced VAT rate can be applied after 31 March 2023, are listed in Annex No. 7a of the VAT Act, namely:
- passenger transport services by cable cars, funiculars and ski-lifts,
- services for the purpose of performing sport in indoor and outdoor sports facilities (including admission to fitness centres), and admission to swimming pools,
- restaurant and catering services,
- accommodation services
Source TPA-group
