Amendments to VAT Rules: Short-Term Rentals and Reduced Rates

The amendment of the rules for the taxation of short-term rental properties, including:
- revised VAT rules, providing that short-term rentals are subject to VAT at the reduced rate of 13% if the lessor is a legal entity or a natural person that owns at least 3 short-term rental properties (natural persons with up to two rental properties are not in the scope of VAT);
The extension of reduced VAT rates for various supplies, including:
- a permanent extension of the 0% VAT rate for COVID-19 vaccines;
- a permanent extension of the super reduced VAT rate of 6% for certain dialysis equipment;
- an extension of the reduced VAT rate of 13% for coffee, cocoa, tea, chamomile, and other infusions until 30 June 2024;
- a permanent extension of the reduced VAT rate of 13% for imports of art objects, collections, or antiques, and the delivery of objects of artistic value;
- a permanent extension of the super reduced VAT rate of 6% for defibrillators
- an extension of the reduced VAT rate of 13% for the transport of persons and their luggage carried out by public passenger vehicles (taxis) until 31 June 2024;
- a permanent extension of the reduced VAT rate of 13% for zoo tickets;
- a permanent extension of the super reduced VAT rate of 6% for cinema tickets; and
- a permanent extension of the reduced VAT rate of 13% for the provision of services by gyms and dance schools.

Effective Jan 1, 2024

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