n principle, the proposed steps are limited to adjusting VAT rates and reclassifying certain items between the individual rates. Three VAT rates are to be introduced from 2024, namely a zero rate, a 12% reduced rate, and a 21% standard rate. At the same time, some items that are currently subject to a 10% or a 15% tax rate will be reclassified to the list of supplies subject to the standard rate. Specifically, they include hairdressing and barber services, draft beer, author and art services, municipal waste collection, transportation and storage, shoe, leather goods, and bicycle repairs, cleaning services, firewood, and newspapers.
Source: Deloitte CZ
