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Law No. 71/2017, dated 27/04/2017 “On an addition to the Law No. 92/2014 “On Value Added Tax”, as amended has been published in the Official Journal No. 113, dated May 22nd, 2017. Pursuant to this amendment, in Article 49 of Law No. 92/2014 “On Value Added Tax”, as amended, after paragraph 2, paragraph 3 shall be added with the following content:
"3. The reduced rate of the value added tax, which is applied on the supply of the accommodation service at the accommodation facilities, as per the categories defined in the legislation on tourism, shall be 6 percent. The conditions, criteria and procedures on the implementation of this paragraph shall be determined by Decision of the Council of Ministers."
Such legal amendment shall enter into force 15 days upon publication of the law in the Official Journal, specifically from 05/06/2017.
As above, please be informed that the VAT Payment Declaration form (PDF), as amended, shall include the tax period of June 2017, which must be declared until 14/07/2017.