A reduction in the VAT rate to 5% on supplies of heating (thermal) energy during the cold season, which is defined as the period between 1 November and 31 March. The reduced rate applies for heating energy supplies to public and private hospitals, public and private schools, non-governmental organizations, religious entities, and accredited public and private social service providers. This measure enters into force on 1 January 2022.
Source Orbitax
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