- the 3% reduced VAT rate for the delivery and installation of solar panels (subject to conditions);
- the rate reduction for bicycle sales or rentals and household appliance repairs from 8% to 7 %;
- the use of the reduced rates for deliveries made in December 2022 and invoiced in 2023;
- the use of the reduced rates for transactions not requiring invoices for deliveries performed after January 1, 2023.
Source: GVC
