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Value Added Tax

Legal entities and individual entrepreneurs
Subject to tax
Sales of goods, works and services, transfer of property rights
Taxable period
A quarter of a year
Tax rate
0, 10, 18% (dependingon type of goodsand operations (e.g. export), in some cases a calculation rate (10/110, 18/118)is applied, e.g. upon receipt of advance payment
Tax calculation
Percentage share of the tax base
Tax payment
The tax is paid for the expired tax period in equal sharesno later than on the 20th day of each of the three months following the expired tax period (general case)
Tax return
Not later than on the 20th day of the month following the expired quarter of a year