Tourism development contribution

The National Tax and Customs Administration (NAV) has announced that from 1 January 2018 the VAT on food and non-alcoholic drinks made on-site is 5 percent (served in restaurants, cafeterias, etc.) – even if the taxpayer uses the service in a way that they provide it to others in their own name. The contribution’s base is the value of the service provided – without the VAT. The sum of the tourism development contribution isn’t included in the calculation of the tax base. //