On 21/7/2023 amending VAT Law 75(I)/2023 was announced in the Official Gazette of the Republic, thereby bringing into effect reductions in the VAT rate which applies to certain goods and services, previously subject to the reduced rate 5%.
The zero VAT rate (0%) applies for the following:
- Typewriters with Braille characters and special electronic typewriters (pocket electronic communications devises) classified under the code C.N. 84.69, and newer types of embossing typewriters classified under the code C.N. 8472 90 80 for use by persons with disability.
- Wheelchairs and other vehicles for persons with disability with or without a motor or other propulsion mechanism classified under the code C.N. 87.13 and solely intended for the use of persons with disability.
The reduced VAT rate 3% applies for the following:
- Supply of books, newspapers and magazines in hardcopy or electronic format (including brochures, prospectuses, children’s books, coloring books, printed or handwritten sheet music, hydrographic and similar maps), excluding publications which are intended wholly or mainly for advertising purposes, publications which are wholly or mainly comprised of video content or acoustic music and publications of non-profit organizations as well as any related services.
The goods outlined above are classified under codes C.N. 49.01 – C.N. 49.05
- Books for people with disabilities classified under code C.N. 84.23
- Special lifting devices (escalators, lifts, machinery for raising and lowering of persons with disability), which are used for the facilitation of persons with disability and classified under the code C.N. 84.28.
- Wheelchairs and other vehicles for persons with disability with or without a motor or other propulsion mechanism classified under the code C.N. 87.13
- (i) Orthopedic devices, including medical surgical belts, bandages and crutches
(ii) Splints, supports and other goods or devices intended for fractures
(iii) Devices for the facilitation of hearing by the hearing impaired, or other handheld devices, worn or introduced to the body with the purpose of alleviating, curing or supplementing an impairment or disability.
The replacement parts of the aforementioned goods are exempted.
The goods of the present section 5 are classified under code C.N. 90.21
Supply of services
6. Street cleaning, waste collection and waste treatment services, excluding the services supplied by National and Local bodies or public interest entities.
7. Waste disposal and removal from residences or commercial sites.
8. Right of entry to theatre, musical and dance productions or classical works.