VAT measures
- Increase of the VAT rate for hybrid vehicles to 19% (up from 5%).
- Exemption for tourism and hotel services in municipalities with fewer than 200,000 inhabitants.
- Zero-rate treatment for goods of public passenger transport vehicles and public or private freight transport vehicles that meet EURO VI or equivalent emission standards, or use low emission/non-polluting technologies, as from FY 2026 until FY 2029.
- Online gambling, currently exempt, would become taxable at the general 19% rate.
Source PwC