New reduced VAT rates as of 1 April 2022

Amendments to the Value Added Tax Law will enter into force 1 April 2022 based on which VAT rates will be reduced to 5% and 13% for certain goods.

The goods and services to which the new rates will apply are set out below:

Group of goods	Goods	Old VAT rate	New VAT rate
Energy	Gas and heat (Note: a rate of 5% will be applied to the supply of natural gas in the period from 1 April 2022 to 31 March 2023)	25%	13%
Energy	Firewood, pellets, briquettes and wood chips	25%	13%
Hygiene	Menstrual supplies	25%	13%
Sports and culture	Tickets for concerts	13%	5%
Sports and culture	Tickets for sports and other cultural events	25%	5%
Food	Baby food and processed food Baby food and processed cereal-based foods for infants and young children	13%	5%
	Edible oils, fats, butter Edible oils and fats, of vegetable and animal origin	13%	5%
	Butter and margarine	25%	5%
	Animals, meat and fish Delivery of live animals: cattle, pigs, sheep, goats, horses, donkeys, domestic poultry, rabbits and hares	13%	5%
	Delivery of fresh or chilled sausages and similar meat products	13%	5%
	Delivery of live fish	13%	5%
	Delivery of fresh or chilled fish, mollusks and other aquatic invertebrates	13%	5%
	Delivery of fresh or chilled crabs: lobster, vapor, shrimp, shrimp	13%	5%
	Fruits, vegetables, nuts Delivery of fresh or chilled vegetables, roots and tubers, including leguminous dried vegetables	13%	5%
	Delivery of fresh and dried fruits and nuts	13%	5%
	Delivery of fresh poultry eggs, in shell	13%	5%
Agriculture	Seedlings and seeds	13%	5%
	Fertilizers and pesticides and other agrochemical products	13%	5%
	Products mainly used as animal feed, except pet food	13%	5%