Extraordinary reduction from the intermediate VAT rate to the reduced VAT rate on the supply of electricity with the following characteristics: supply of electricity for consumption, excluding its fixed components, for a contracted power not exceeding 6.90 kVA, in the part not exceeding: (i) 100 kWh per a 30-day period or (ii) 150 kWh per a 30-day period when purchased for consumption by large families, considered as such when including five or more people. This transitional measure takes effect between 1 October, 2022 and 31 December, 2023.
Source: garrigues.com
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