In accordance with Article 503 of the Code "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Code), unless otherwise provided in this article, the value-added tax rate, effective January 1, 2026, is 16 percent and applies to the amount of taxable turnover and taxable imports.
Furthermore, in accordance with Article 518 of the Code, effective January 1, 2026, the authorized state revenue body will administer an established, expanded list of minimum prices, which will be applied when determining the taxable base if the taxpayer understates prices when importing goods.