Until 1 January 2025, business entities registered in designated tourist areas providing catering, hotel (accommodation), trade, entertainment, tour operator, and travel agent services are provided:
- a 1% turnover tax rate; and
- property tax and land tax at a rate of 1% of the standard calculated tax amounts;
In addition to all the tax benefits above, it is also provided that the VAT exemptions provided for the sale of services by private physical culture and sports organizations and for banking operations, the cost of which is set at a fixed amount, are canceled.
Source Orbitax
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