According to the Ministry of Finance, the extension is considered appropriate due to the difficult conditions in the economy as a result of the coronavirus pandemic and the energy crisis.
It is extended for another six monthsie until 31 December 2022, the status of the reduced VAT rate in cafes, non-alcoholic beverages in restaurants, public transport tickets, movie tickets, sports tickets, dance schools and gyms.
According to current legislation, the period of application of reduced VAT rates normally expired at the end of June, but a provision contained in a new bill of the Ministry of Finance that was put to public consultation extends the application of the reduced VAT rate on goods and services for another six months. .
In particular, based on article 35 of the bill, the application is extended until 31.12.2022:
• reduced VAT rate 13%, for non-alcoholic beverages of DK EX2202 and carbonated waters of DK EX2201, of par. 51 of Annex III of the VAT Code, as well as
• for movie tickets,
• for the transport of persons and their luggage,
• for sports tickets,
• for tickets (entrance fee) for zoos,
• for catering services,
• for services provided by gyms and
• for the services provided by dance schools of Annex III of the VAT Code.
According to the Ministry of Finance, the extension of the application of the reduced VAT rates. in the above goods and services is considered appropriate, taking into account the continuing conditions of hardship in the economy due to the COVID-19 coronavirus pandemic and the energy crisis.
