Individual
Self-Employed
FSS System
Pensioners
Property Taxes
Inheritance
Corporate
International Affairs
FSS System
Partnerships
Private Individuals
Business
Guidelines
Reduced VAT Rates
Management of Credit and Credit Guarantees
Sporting Facilities and Moveable Equipment
Zero Rate (Exemptions With Credit)
Devices and Aids for the Disabled
Passenger transport services by means of a public lift
Exemptions Without Credit
Gambling and Betting Activities
Gambling and Betting Activities (with effect from 1st October 2026)
Sport and Physical Recreation Services Supplied by Non‑Profit Organisations
Input VAT and Refunds
Place of Supply
Electronically Supplied Services
Electronically Supplied Services (With effect from 1st October 2026)
Streamed and Virtual Activities
Other Technical Guidelines
Distributed Ledger Technology (DLT) assets
Status Update
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