Value added tax is payable on delivery fees for any kind of goods (products, goods, newly built buildings, equipment etc.) and on any services provided for a fee in the country, on import of goods in the country, in which case, receipt of other forms of goods is considered import.

VAT taxpayers are individuals (entrepreneurs) registered to carry out entrepreneurial activities.

VAT is payable at the rate of 25%, i.e. at the rate of 10%, depending on the type of goods or services. Certain types of goods and services are VAT free.

Detailed information on value added tax is available on the  website of the Tax Administration.

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