A VAT rate of 5% to 3% is adopted for entrance tickets for theatrical performances, street cleaning services, waste collection and waste treatment, and for the disposal and treatment of sewage and emptying of industrial tanks.
For products/services for people with disabilities – from 5% to 3%
It is valid for the delivery of special books and newspapers, special lifting devices, as well as for armchair-type buggies and other vehicles for disabled persons. Various products and aids such as orthopaedic devices, fracture devices, and hearing facilitation devices were also added to this category.
The zero VAT rate (0%) includes items for the personal use of blind and disabled persons such as typewriters for disabled persons, buggies, vehicles for the disabled, and others.
Please note that the VAT reduction on the above categories of products and services is temporary and will apply from the date of publication of the Decree in the Official Gazette of the Republic.