Contribution to development of tourism
21 March 2018
As of 1 January 2018, the VAT rate on food and on-site produced non-alcoholic beverages decreased from 18 to 5 per cent in restaurant catering.
In accordance with this, a new public burden; a contribution to tourism development has been introduced since January 1, 2018 in order to finance the national tourism development goals.
The subject of the contribution is the person or organization who provides food and on-site produced non-alcoholic beverage services in restaurant catering, and the contribution is based on the net amount (without VAT) of this service.
The rate of contribution is four percent, which should be completed by self-taxing through the ’18TFEJLH’ form until the deadline for VAT declarations. Individual exempt taxpayers or taxpayers subject to the EVA are required to comply with this obligation by 25 February of the year following the reference year.
The income from the tourism development contribution is a revenue for the central budget, which is to be spent on tourism development tasks.