VAT rates

VAT rates

Tax base

VAT period

21%

(2) the supply of services and similar transactions for consideration

(3) the acquisition of goods within the territory of the European Union for consideration

(4) importation of goods

(5) the domestic receipt of services from taxable persons of the Member States of the European Union or from taxable persons of third countries or third territories

(6) the acquisition by any person of new vehicles within the territory of the European Union

For more information see Chapter Ten of the VAT Act.

(1) where the value of the taxable transactions in the pre-tax year or during the tax year exceeds EUR 40 000

2) where supplies of goods are made within the territory of the European Union (including by participating in the supplies of goods referred to in the fourth paragraph of Article 16 of VAT Act) or services are supplied to taxable persons of other Member States, the place of supply of which is determined by the first paragraph of Article 19 of VAT Act

(3) the VAT group and the fiscal representative

A tax period of one calendar month shall be maintained for six calendar months from the date of registration in the VAT register of the SRS

One quarter:

for a registered taxable person who is entered in the VAT register of the SRS during the tax year, if the value of his taxable transactions during the tax year does not exceed EUR 40 000 and if he does not make supplies of goods within the EU or supply services to taxable persons of other Member States the place of supply of which is determined in accordance with the first paragraph of Article 19 of the VAT Law

and six calendar months have elapsed since registration in the VAT register of the SRS

12%

(2) specialised foodstuffs for infants

(3) regular inland transport services for passengers and their luggage

(4) educational literature and original literature

(5) newspapers, magazines and other periodicals

(6) tourist accommodation services

(7) supply of wood fuel for purchase and domestic consumption

(8) supply of heat energy to the inhabitants who purchase and consume it within the household

(9) imports of goods referred to in Article 42 of the VAT Law and acquisitions of such goods within the EU.

For more information see Article 42 of the VAT Act.

5%

(2) imports of goods referred to in Article 42(16) of the VAT Law and acquisitions of such goods within the EU.

0%

(2) the supply of goods where the goods are sent to a fiscal representative for subsequent export

(3) the supply of goods within the EU where the recipient of the goods is a taxable person established in another Member State and the goods are supplied to another Member State

(4) the supply of a new vehicle to any person in another Member State

(5) the acquisition of goods in the EU by a fiscal representative, if they are intended for export

(6) importation of goods as provided for in Article 45 of the VAT Act

(7) services the place of supply of which is domestic, and which:

(7.1.) directly connected with the export, import, transit of goods, as well as services in free zones and customs warehouses connected with goods not put into free circulation

(7.2.) international passenger transport services

(8.) refuelling of ships and aircraft and the supply of goods for supply and the supply of services (the place of supply of which is inland)

(9.) supplies of goods to natural persons (other than taxable persons) of a third country or a third territory, where those persons take the goods acquired domestically out of the territory of the EU

(10) other transactions in accordance with Articles 43 to 50 of the VAT Act, subject to the conditions laid down in Article 51.

VAT exempt services

(2) medical services in accordance with Article 52(1)(3) and (4) of the VAT Act

3. services of dentists, dental technicians and dental hygienists

(4) social care, vocational and social rehabilitation, social assistance and social work services

(5) residential services for children provided by pre-school educational establishments

(6) the part of the pupil transport service financed from municipal budgets and provided by licensed carriers

(7) vocational training or retraining services for the unemployed

(8) services provided by educational establishments recognised by the State

(9) theatrical and circus performances, concerts, visits to state-recognised museums and exhibitions (subject to the conditions laid down in the second paragraph of Article 52 of the VAT Act)

(10) remuneration received by the author for the work and its exploitation, and by the performer and phonogram producer for the object of related rights and its exploitation

(11) insurance services

(12) certain financial transactions

(13) services rendered to the public in respect of the letting of residential premises

(14) gambling, lotteries and raffles

(15) services supplied by a member of a group of independent persons to other members of that group in accordance with Article 52(32) of the VAT Act, provided that all the conditions laid down in Article 52(33) of the VAT Act are fulfilled

Other transactions in accordance with Articles 52 to 54 of the VAT Law.

The exemptions shall apply subject to the conditions laid down in Articles 52 to 54 of the VAT Act.