- Senate Adoption of VAT Bill: The Senate has adopted the Bill on the Preservation of a Reduced VAT Rate on Culture, Media, and Sport, ensuring the continuation of the reduced VAT rate of 9% for these sectors.
- Change in VAT Rates: As of January 1, 2026, the VAT rate for accommodation will increase to 21%, while the reduced rate for culture, media, and sports will remain at 9%, following the government’s decision to scrap the planned VAT increase for these areas.
- Amendments to Tax Plan: The law amends the 2025 Tax Plan and formally approves the previously inapplicable transitional law, solidifying the reduced VAT rate for culture, media, and sports while adjusting the rate for accommodation services.
Source Taxence
- Senate Approval: On 28 October 2025, the Senate approved the bill to preserve the reduced VAT rate for culture, media, and sports, ensuring its continuation from 1 January 2026.
- Changes to VAT Rates: While the reduced VAT rate for cultural and media sectors will remain, the VAT rate on accommodation services will increase to 21% starting 1 January 2026.
- Financial Coverage: The bill is part of the 2026 Tax Plan package, and the funding for maintaining the low VAT rate will be sourced from limiting inflation adjustments on certain income tax and wage tax amounts in 2026.
Source Taxlive
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