The VAT legislation provides for the following tax rates:
Standard rate | 19% |
Reduced rate (e.g. catering services, transportation with taxi, agricultural and tourist buses, hotel accommodation, etc.) | 8% |
Reduced rate (e.g. book and newspaper delivery, gas, certain foodstuff, etc.) | 5% |
Zero rate (e.g. supply of food other than catering, medicines, air passenger transportation) | 0% |