As of 1 January 2021, donations provided to budget beneficiaries to fight COVID-19 will be exempted from VAT, while the deadline for payment of VAT by companies will be delayed in order to support their liquidity. A provision on a 10-percent tax rate for sale of food and beverages, as well as catering services, with the exception of alcoholic beverages, will enter into force on 1 January 2021. Moreover, a 5-percent tax rate for certain crafts’ services will also be enforced on the same date.
The Government adopted late Thursday the draft-law on financial support of employers affected by the health-economic crisis caused by COVID-19 for payment of salaries for the months of October, November and December. The law regulates the conditions and procedure for employers to obtain financial support.