The 8% VAT rate is applied again in the HORECA sector as of today, February 14, following the expiration of the state of emergency, the State Tax Service announced. The exception to the tax is alcoholic beverages, which are still subject to the 20% rate, IPN reports.
The 8% rate will be applied to accommodation services, regardless of the category of comfort, in hotels, hotel-apartments, motels, tourist villas, bungalows, tourist guesthouses, tourist guesthouses, agro-tourist guesthouses, camping sites, campsites or holiday villages, the State Tax Service explains.
The economic agents are obliged to contact the suppliers/technical assistance centers and program the cash register and control equipment at the VAT rate of 8% for the mentioned services and goods.
The recalculated VAT amount is entered in the period up to the programming of the cash register and control equipment at the 8% VAT rate when filling in the Register of cash register and control equipment or in the documentation of the records.
The state of emergency was instituted by the Parliament, at the proposal of the Government, from December 16. A reduced VAT rate of 6% was applied until February 13.
