Note: Enterprises applying low tax rate declaration are entitled to 1% in the first year when the tax number takes effect, and are declared at the low tax rate of 6.5% and at the low tax rate of 7.5% in the next year;
Enterprises reporting at low tax rate cannot deduct input tax; If the commodity cost is lower than 2% of the selling price, or higher than 2% of the selling price but lower than 1000 euros, it shall be declared at the tax rate of 16.5%.