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Standard VAT Rate: 18%
Reduced VAT Rate: 1%, 8%
VAT Registration
Existence of a permanent establishment is a requirement for non-resident businesses to register. A permanent establishment can be established as either a joint stock company, a limited liability company or as a branch.
VAT Returns
VAT returns must be made monthly.
Taxable persons must file and submit their tax returns with the local tax office by the 24th of the following month.
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