Revised amendments to VAT (changes to the preferential VAT rate of 5%)

Amongst others, the 5% preferential rate would no longer apply for the supply of pellets, pellet stoves, and pellet kettles. Products for human consumption that are not subject to the 5% VAT rate would be subject to the 10% rate.

The amendments related with the preferential rates are to start to apply as of 1 September 2023.