New matrix of VAT rates applicable as of April 1, 2020

As of November 1, 2019, the provisions regarding the new VAT rate matrix and binding rate information (WIS) came into force.
The new matrix of VAT rates will be used from April 1, 2020 – except for VAT rates for book and press publications, which apply from November 1, 2019.
Binding rate information (WIS) is a decision that will make it easier for taxpayers to apply the rules on VAT rates and provide them with adequate protection in this respect.
The application for the issuance of the WIS is possible from November 1, 2019 – whereby the WIS may relate to the legal status, which will become effective only from April 1, 2020.

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