A taxable person implementing special arrangements for cash accounting for VAT has the right to declare and pay VAT at the reduced VAT rate of 5% until 2026 if turnover is generated from the provision of press publications, both on a physical and digital medium in 2025, but the goods were sent or made available or the service has already been provided and an invoice issued for it before 1 January 2025.
Source: globaltaxnews.ey.com
