New reduced VAT rate 5 %

Dear clients,

a new reduced tax rate of 5% has been introduced in connection with the delivery of a building for state-assisted rental housing. Regarding the introduction of the new reduced tax rate, a new version of the VAT Control Statement form marked KVDPHv23 has been published, which can be submitted via the portal of the financial administration or via the eDane application from 1 July 2023 (from the tax period 07/2023 or 3Q/2023).

The new version of the form, which has been incorporated due to system adjustments related to the change of tax rates, has not changed in terms of content compared to the previous version of the form and fully replaces the previous version KVDPHv21 as of 1 July 2023.