The State Tax Service issued its weekly digest on 25 September 2026, compiling official explanations of tax legislation released during the week. This edition focuses on the application of reduced VAT rates for energy-saving equipment, the treatment of cryptocurrency transactions under the Tax Code, and procedural aspects of tax audits during martial law. The digest also addresses frequently asked questions regarding the new e-invoicing mandate for large taxpayers.
Key Takeaways
- Reduced VAT for Green Technology: Confirmation that a 7% VAT rate applies to imported solar panels, heat pumps, and insulation materials meeting technical standards.
- Cryptocurrency Taxation: Clarification that income from crypto-asset disposals is subject to 18% personal income tax plus 1.5% military tax, with losses non-deductible.
- Audit Procedures Under Martial Law: The STS outlines the limited grounds for on-site audits during martial law, prioritizing desk-based reviews and electronic data analysis.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement