The current VAT rate are temporary. It have been introduced for the period from 1 January 2016 to 31 December 2016. So we can expect to see changes and new findings in this field. Before that happens the current rates are as follows:

* 23% - this is the basic rate of tax on goods and services,

* 8% - this is the rate applicable for the supply, construction, renovation, modernization and thermal modernization,

 

* 5% - a tax that covers basic food, it does not transitory.

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