A reduced tax rate of 9% (under Art. 66a of the VAT Act (amended, SG No. 102/2022, in force from 01.01.2023) shall apply until 31 December 2024 for deliveries with a place of performance on the territory of the country of:
restaurant and catering services, which consist of the delivery of prepared or unprepared food, including the delivery of food to take home; This does not apply to restaurant and catering services that consist in the supply of beer, wine and spirits, including in the cases under Art. 128 of the VAT Act (§ 15e, para. 1, item 2 of the Transitional and Final Provisions of the VAT Act, SG No. 52/2022, in force from 01.07.2022, supplemented, SG No. 106/2023, in force from 01.01.2024).;
until June 30, 2024 for the following deliveries with a place of performance on the territory of the country:
delivery of a general tourist service in the cases under Art. 136 of the VAT Act, as well as excursions organized by tourist operators and travel agents with occasional bus transport of passengers (§ 15e, para. 1, item 5 of the Transitional and Final Provisions of the VAT Act, SG No. 52/2022, in force from 01.07.2022, supplemented, SG No. 106/2023, in force from 01.01.2024);
supply of a service for the use of sports facilities (§ 15e, para. 1, item 6 of the Transitional and Final Provisions of the VAT Act, SG No. 52/2022, in force from 01.07.2022, supplemented, SG No. 106/2023, in force from 01.01.2024).
In this regard, we have prepared a short video instruction to help in the introduction of the new tax rate in the commercial sales management software “Detelina”. The steps are also described in the file, which you can download here.
