Art. 66, para 2 of VATA has been amended as a result of which the scope of the supplies to which a reduced tax rate of VAT is applied has been extended. By 9% VAT will also be taxed:
- The supplies of beer and wine
- The supplies of general tour operators’ services
- The supplies of services including the use of sports facilities
The amendments to VATA become effective on 1 August 2020 and will be applicable until 31 December 2021.
It remains unclear how the provisions of VATA shall be applied in respect of the supplies performed between 1 August 2020 (the date of entering into force of the amendments to VATA) and 11 August 2020 (the date of promulgation of the law amendments in State Gazette) for which tax documents have already been issued with 20% VAT charged therein and whether, and how corrections shall be made in the charged VAT for these supplies.