A temporary reduction in VAT rates (-1 percentage point) applies from 1 January 2023 to 31 December 2023.

The following VAT rates are applicable during this period:

• standard rate: 16 % (decrease from 17 % to 16 %);
• intermediate rate: 13 % (decrease from 14 % to 13 %);
• reduced rate: 7 % (decrease from 8 % to 7 %).

The super-reduced rate of 3 % remains unchanged.

Taxes paid by means of stamps (stamp duty) are exempt from VAT.