{"id":10713,"date":"2024-11-05T14:07:16","date_gmt":"2024-11-05T14:07:16","guid":{"rendered":"https:\/\/sofiaoffices.com\/?p=10713"},"modified":"2025-05-12T07:54:40","modified_gmt":"2025-05-12T07:54:40","slug":"2024-EU-VAT-Rate-Guide","status":"publish","type":"post","link":"https:\/\/sofiaoffices.com\/bg\/blog\/2024-EU-VAT-Rate-Guide\/","title":{"rendered":"\u0420\u044a\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0437\u0430 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u043d\u0430 \u0414\u0414\u0421 \u0432 \u0415\u0421 \u0437\u0430 2025"},"content":{"rendered":"<p>\u0417\u043d\u0430\u0435\u0442\u0435 \u043b\u0438, \u0447\u0435 \u0440\u0430\u0437\u0431\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0442\u0435\u043a\u0443\u0449\u0438\u0442\u0435 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438 \u0435 \u043e\u0442 \u0441\u044a\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u0437\u0430 \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u0430\u043d\u0435 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u043d\u0430 \u0414\u0430\u043d\u044a\u043a\u0430 \u0432\u044a\u0440\u0445\u0443 \u0434\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0414\u0414\u0421) \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u0441\u044a\u044e\u0437 \u043f\u0440\u0435\u0437 2025 \u0433.? \u041e\u0442 <strong>\u043d\u0430\u0439-\u043d\u0438\u0441\u043a\u0430\u0442\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u0442 17% \u0432 \u041b\u044e\u043a\u0441\u0435\u043c\u0431\u0443\u0440\u0433 \u0434\u043e \u0432\u043d\u0443\u0448\u0438\u0442\u0435\u043b\u043d\u0438\u0442\u0435 27% \u0432 \u0423\u043d\u0433\u0430\u0440\u0438\u044f<\/strong>, \u0414\u0414\u0421 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u043e\u0442\u0440\u0430\u0437\u044f\u0432\u0430 \u0440\u0430\u0437\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u0438\u0442\u0435 \u0444\u0438\u0441\u043a\u0430\u043b\u043d\u0438 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438 \u043d\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u0438\u0442\u0435 \u0447\u043b\u0435\u043d\u043a\u0438 \u043d\u0430 \u0415\u0421.<\/p>\n<p>\u041f\u0440\u0438\u0441\u044a\u0435\u0434\u0438\u043d\u0435\u0442\u0435 \u0441\u0435 \u043a\u044a\u043c \u043d\u0430\u0441, \u0434\u043e\u043a\u0430\u0442\u043e \u0438\u0437\u0441\u043b\u0435\u0434\u0432\u0430\u043c\u0435 \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u0442\u0430 \u043d\u0430 \u0414\u0414\u0421 \u043f\u0440\u0435\u0437 2025 \u0433., \u043f\u044a\u0442\u0435\u0448\u0435\u0441\u0442\u0432\u0438\u0435, \u043a\u043e\u0435\u0442\u043e \u043e\u0431\u0435\u0449\u0430\u0432\u0430 \u0434\u0430 \u0445\u0432\u044a\u0440\u043b\u0438 \u0441\u0432\u0435\u0442\u043b\u0438\u043d\u0430 \u0432\u044a\u0440\u0445\u0443 \u0442\u043e\u0437\u0438 \u043a\u0440\u0438\u0442\u0438\u0447\u0435\u043d \u0435\u043b\u0435\u043c\u0435\u043d\u0442 \u043e\u0442 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0430\u0442\u0430 \u0440\u0430\u043c\u043a\u0430 \u043d\u0430 \u0415\u0421.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/sofiaoffices.com\/wp-content\/uploads\/2024\/11\/2025-VAT-rates-EU-683x1024.png\" alt=\"\" width=\"683\" height=\"1024\" class=\"aligncenter size-large wp-image-11171\" srcset=\"https:\/\/sofiaoffices.com\/wp-content\/uploads\/2024\/11\/2025-VAT-rates-EU-683x1024.png?v=1747034958 683w, https:\/\/sofiaoffices.com\/wp-content\/uploads\/2024\/11\/2025-VAT-rates-EU-200x300.png?v=1747034958 200w, https:\/\/sofiaoffices.com\/wp-content\/uploads\/2024\/11\/2025-VAT-rates-EU.png?v=1747034958 1024w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><\/p>\n<h2>\u0412\u044a\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0432 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435<\/h2>\n<p><strong>\u0414\u0430\u043d\u044a\u043a\u044a\u0442 \u0432\u044a\u0440\u0445\u0443 \u0434\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0414\u0414\u0421)<\/strong> \u0435 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u0441\u043a\u0438 \u0434\u0430\u043d\u044a\u043a, \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u043d \u0432\u044a\u0440\u0445\u0443 \u043f\u043e\u0447\u0442\u0438 \u0432\u0441\u0438\u0447\u043a\u0438 \u0441\u0442\u043e\u043a\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438, \u043a\u0443\u043f\u0443\u0432\u0430\u043d\u0438 \u0438 \u043f\u0440\u043e\u0434\u0430\u0432\u0430\u043d\u0438 \u0437\u0430 \u0438\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u043d\u0435 \u0438\u043b\u0438 \u043f\u043e\u0442\u0440\u0435\u0431\u043b\u0435\u043d\u0438\u0435 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u0441\u044a\u044e\u0437 (\u0415\u0421). \u0415\u0421 \u0438\u043c\u0430 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0437\u0430 \u0414\u0414\u0421, \u043d\u043e \u0442\u0435\u0437\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u0442 \u043f\u043e \u0440\u0430\u0437\u043b\u0438\u0447\u0435\u043d \u043d\u0430\u0447\u0438\u043d \u0432\u044a\u0432 \u0432\u0441\u044f\u043a\u0430 \u0441\u0442\u0440\u0430\u043d\u0430 \u0447\u043b\u0435\u043d\u043a\u0430. \u0421\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u043d\u0430 \u0414\u0414\u0421 \u0432\u0430\u0440\u0438\u0440\u0430\u0442 \u0432 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u0438\u0442\u0435 \u0434\u044a\u0440\u0436\u0430\u0432\u0438, \u043a\u0430\u0442\u043e \u0432\u0441\u044f\u043a\u0430 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f \u0441\u0432\u043e\u0438\u0442\u0435 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u0438. \u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430\u0442\u0430 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0435 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0431\u044a\u0434\u0435 \u043f\u043e-\u043d\u0438\u0441\u043a\u0430 \u043e\u0442 15%, \u0430 \u0435\u0434\u043d\u0430 \u0438\u043b\u0438 \u0434\u0432\u0435 \u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u0442 \u0437\u0430 \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u0447\u043d\u0438 \u0441\u0442\u043e\u043a\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438. \u0420\u0430\u0437\u0431\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u0435 \u043e\u0442 \u0441\u044a\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u0437\u0430 \u0444\u0438\u0440\u043c\u0438\u0442\u0435, \u043e\u043f\u0435\u0440\u0438\u0440\u0430\u0449\u0438 \u0432 \u0415\u0421, \u0442\u044a\u0439 \u043a\u0430\u0442\u043e \u0442\u043e \u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e \u0432\u043b\u0438\u044f\u0435 \u043d\u0430 \u0442\u0435\u0445\u043d\u0438\u0442\u0435 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u0437\u0430\u0434\u044a\u043b\u0436\u0435\u043d\u0438\u044f \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435.<\/p>\n<table>\n<thead>\n<tr>\n<th>Country<\/th>\n<th>Standard VAT rate<\/th>\n<th>Reduced VAT rate 1<\/th>\n<th>Reduced VAT rate 2<\/th>\n<th>Super reduced VAT rate<\/th>\n<th>Parking VAT rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th>Austria<\/th>\n<td>20%<\/td>\n<td>10%<\/td>\n<td>13%<\/td>\n<td>\u2013<\/td>\n<td>13%<\/td>\n<\/tr>\n<tr>\n<th>Belgium<\/th>\n<td>21%<\/td>\n<td>6%<\/td>\n<td>12%<\/td>\n<td>\u2013<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<th>Bulgaria<\/th>\n<td>20%<\/td>\n<td>9%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Croatia<\/th>\n<td>25%<\/td>\n<td>5%<\/td>\n<td>13%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Cyprus<\/th>\n<td>19%<\/td>\n<td>5%<\/td>\n<td>9%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Denmark<\/th>\n<td>25%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Estonia<\/th>\n<td>22%<\/td>\n<td>9%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Finland<\/th>\n<td>24%<\/td>\n<td>10%<\/td>\n<td>14%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>France<\/th>\n<td>20%<\/td>\n<td>5.50%<\/td>\n<td>10%<\/td>\n<td>2.10%<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Germany<\/th>\n<td>19%<\/td>\n<td>7%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Greece<\/th>\n<td>24%<\/td>\n<td>6%<\/td>\n<td>13%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Hungary<\/th>\n<td>27%<\/td>\n<td>5%<\/td>\n<td>18%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Ireland<\/th>\n<td>23%<\/td>\n<td>9%<\/td>\n<td>13.50%<\/td>\n<td>4.80%<\/td>\n<td>13.50%<\/td>\n<\/tr>\n<tr>\n<th>Italy<\/th>\n<td>22%<\/td>\n<td>10%<\/td>\n<td>5%<\/td>\n<td>4%<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Latvia<\/th>\n<td>21%<\/td>\n<td>12%<\/td>\n<td>5%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Lithuania<\/th>\n<td>21%<\/td>\n<td>5%<\/td>\n<td>9%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Luxembourg<\/th>\n<td>17%<\/td>\n<td>8%<\/td>\n<td>14%<\/td>\n<td>3%<\/td>\n<td>12%<\/td>\n<\/tr>\n<tr>\n<th>Malta<\/th>\n<td>18%<\/td>\n<td>5%<\/td>\n<td>7%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Netherlands<\/th>\n<td>21%<\/td>\n<td>9%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Northern Ireland<\/th>\n<td>20%<\/td>\n<td>5%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Norway<\/th>\n<td>25%<\/td>\n<td>15%<\/td>\n<td>12%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Poland<\/th>\n<td>23%<\/td>\n<td>5%<\/td>\n<td>8%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Portugal<\/th>\n<td>23%<\/td>\n<td>6%<\/td>\n<td>13%<\/td>\n<td>\u2013<\/td>\n<td>13%<\/td>\n<\/tr>\n<tr>\n<th>Czechia<\/th>\n<td>21%<\/td>\n<td>12%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Romania<\/th>\n<td>19%<\/td>\n<td>5%<\/td>\n<td>9%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Slovakia<\/th>\n<td>20%<\/td>\n<td>10%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Slovenia<\/th>\n<td>22%<\/td>\n<td>9.50%<\/td>\n<td>5%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Spain<\/th>\n<td>21%<\/td>\n<td>10%<\/td>\n<td>\u2013<\/td>\n<td>4%<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Sweden<\/th>\n<td>25%<\/td>\n<td>6%<\/td>\n<td>12%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>Switzerland<\/th>\n<td>8.1%<\/td>\n<td>2.6%<\/td>\n<td>3.8%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<th>United Kingdom<\/th>\n<td>20%<\/td>\n<td>5%<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u0412\u044a\u0432\u0435\u0434\u0435\u043d\u0438\u0435<\/h2>\n<p><strong>\u041f\u0440\u0435\u0437 2025 \u0433. \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f\u0442 \u0441\u044a\u044e\u0437 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u044f \u0440\u0430\u0437\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u0430 \u043a\u0430\u0440\u0442\u0438\u043d\u0430 \u043d\u0430 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0438\u0442\u0435 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438<\/strong>, \u0432\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u043d\u043e \u0441\u044a\u043e\u0431\u0440\u0430\u0437\u0435\u043d\u0438 \u0441 \u0444\u0438\u0441\u043a\u0430\u043b\u043d\u0438\u0442\u0435 \u0440\u0430\u043c\u043a\u0438 \u043d\u0430 \u0432\u0441\u044f\u043a\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u0430 \u0447\u043b\u0435\u043d\u043a\u0430. <strong>\u0414\u0430\u043d\u044a\u043a\u044a\u0442 \u0432\u044a\u0440\u0445\u0443 \u0434\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0414\u0414\u0421)<\/strong>, \u043a\u043b\u044e\u0447\u043e\u0432 \u0435\u043b\u0435\u043c\u0435\u043d\u0442 \u0432 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0430\u0442\u0430 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 \u043d\u0430 \u0441\u0442\u0440\u0430\u043d\u0438\u0442\u0435 \u043e\u0442 \u0415\u0421, \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430 \u0432\u044a\u0440\u0445\u0443 \u043f\u043e\u0432\u0435\u0447\u0435\u0442\u043e \u0441\u0442\u043e\u043a\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438, <strong>\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e \u0432\u043b\u0438\u044f\u0435\u0439\u043a\u0438 \u0432\u044a\u0440\u0445\u0443 \u043a\u0440\u0430\u0439\u043d\u0438\u0442\u0435 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u0441\u043a\u0438 \u0446\u0435\u043d\u0438<\/strong>. \u0422\u0430\u0437\u0438 \u043a\u043e\u0441\u0432\u0435\u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0435 <strong>\u043e\u0441\u043d\u043e\u0432\u043e\u043f\u043e\u043b\u0430\u0433\u0430\u0449\u0430 \u0437\u0430 \u0432\u044a\u0442\u0440\u0435\u0448\u043d\u0438\u044f \u043f\u0430\u0437\u0430\u0440 \u043d\u0430 \u0415\u0421<\/strong>, \u043e\u0441\u0438\u0433\u0443\u0440\u044f\u0432\u0430\u0439\u043a\u0438 \u0445\u0430\u0440\u043c\u043e\u043d\u0438\u0437\u0438\u0440\u0430\u043d\u0430 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0430 \u0441\u0440\u0435\u0434\u0430.<\/p>\n<p><strong>\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0438\u0442\u0435 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438 \u0432 \u0415\u0421 \u0437\u0430 2025 \u0433. \u0441\u0435 \u0440\u0430\u0437\u043b\u0438\u0447\u0430\u0432\u0430\u0442 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u043d\u043e<\/strong> \u2014 \u043e\u0442 <strong>\u043c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0438\u044f \u043f\u0440\u0430\u0433 \u043e\u0442 15%<\/strong> \u0434\u043e <strong>\u043d\u0430\u0439-\u0432\u0438\u0441\u043e\u043a\u0430\u0442\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u0442 27% \u0432 \u0423\u043d\u0433\u0430\u0440\u0438\u044f<\/strong>, \u043a\u043e\u0435\u0442\u043e \u043e\u0442\u0440\u0430\u0437\u044f\u0432\u0430 \u0430\u0432\u0442\u043e\u043d\u043e\u043c\u0438\u044f\u0442\u0430 \u043d\u0430 \u0441\u0442\u0440\u0430\u043d\u0438\u0442\u0435 \u0432 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430\u0442\u0430 \u0441\u0438 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430.<\/p>\n<h2>\u041f\u0440\u0435\u0433\u043b\u0435\u0434 \u043d\u0430 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u0432 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0442\u0435 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u043d\u0430 \u0415\u0421<\/h2>\n<p><strong>\u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044f: 19%<\/strong> \u2013 \u0443\u043c\u0435\u0440\u0435\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430.<\/p>\n<p><strong>\u0410\u0432\u0441\u0442\u0440\u0438\u044f: 20%<\/strong> \u2013 \u0434\u0435\u043c\u043e\u043d\u0441\u0442\u0440\u0438\u0440\u0430 \u0431\u043b\u0438\u0437\u043a\u0430 \u0444\u0438\u0441\u043a\u0430\u043b\u043d\u0430 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u0441 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u044f.<\/p>\n<p><strong>\u0423\u043d\u0433\u0430\u0440\u0438\u044f: 27%<\/strong> \u2013 \u043d\u0430\u0439-\u0432\u0438\u0441\u043e\u043a\u0430\u0442\u0430 \u0432 \u0415\u0421.<\/p>\n<p><strong>\u041b\u044e\u043a\u0441\u0435\u043c\u0431\u0443\u0440\u0433: 17%<\/strong> \u2013 \u043d\u0430\u0439-\u043d\u0438\u0441\u043a\u0430\u0442\u0430 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430.<\/p>\n<p>\u0414\u044a\u0440\u0436\u0430\u0432\u0438 \u043a\u0430\u0442\u043e <strong>\u0424\u0440\u0430\u043d\u0446\u0438\u044f (\u0441\u044a\u0441 \u0441\u0432\u0440\u044a\u0445\u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u0442 2.1%)<\/strong> \u0438 <strong>\u0418\u0442\u0430\u043b\u0438\u044f<\/strong> \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u0442 \u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u0437\u0430 \u0441\u0442\u0438\u043c\u0443\u043b\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430\u0442\u0430 \u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438 \u0441\u0435\u043a\u0442\u043e\u0440\u0438.<\/p>\n<h2>\u041d\u0430\u043c\u0430\u043b\u0435\u043d\u0438 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438 \u043f\u0440\u0435\u0437 2025 \u0433.<\/h2>\n<p><strong>\u041d\u0430\u043c\u0430\u043b\u0435\u043d\u0438\u0442\u0435 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438<\/strong> \u0441\u043f\u043e\u043c\u0430\u0433\u0430\u0442 \u0437\u0430 \u043f\u043e-\u043d\u0438\u0441\u043a\u0438 \u0440\u0430\u0437\u0445\u043e\u0434\u0438 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u043d\u0438 \u0441\u0442\u043e\u043a\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438, \u043a\u0430\u0442\u043e \u0432\u043b\u0438\u044f\u044f\u0442 \u043a\u0430\u043a\u0442\u043e \u043d\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u0438\u0442\u0435, \u0442\u0430\u043a\u0430 \u0438 \u043d\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/p>\n<ul>\n<li><strong>\u041f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u0441\u043a\u0438 \u0441\u043f\u0435\u0441\u0442\u044f\u0432\u0430\u043d\u0438\u044f:<\/strong> \u041f\u043e-\u043d\u0438\u0441\u043a\u0438 \u0440\u0430\u0437\u0445\u043e\u0434\u0438 \u0437\u0430 \u0445\u0440\u0430\u043d\u0430, \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442, \u0437\u0434\u0440\u0430\u0432\u0435\u043e\u043f\u0430\u0437\u0432\u0430\u043d\u0435.<\/li>\n<li><strong>\u0411\u0438\u0437\u043d\u0435\u0441 \u0440\u0430\u0441\u0442\u0435\u0436:<\/strong> \u041f\u043e\u0432\u0438\u0448\u0435\u043d\u043e \u0442\u044a\u0440\u0441\u0435\u043d\u0435 \u0432 \u0441\u0435\u043a\u0442\u043e\u0440\u0438 \u0441 \u043f\u0440\u0435\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0430\u043b\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u043a\u0430\u0442\u043e \u0442\u0443\u0440\u0438\u0437\u044a\u043c \u0438 \u043a\u0443\u043b\u0442\u0443\u0440\u0430.<\/li>\n<li><strong>\u0410\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u0441\u044a\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u0438\u044f:<\/strong> \u0421\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0438 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0438\u0437\u0438\u0441\u043a\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0437\u0430\u0440\u0430\u0434\u0438 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f\u0442\u0430 \u0432 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u043c\u0435\u0436\u0434\u0443 \u0441\u0442\u0440\u0430\u043d\u0438\u0442\u0435.<\/li>\n<\/ul>\n<h2>\u0421\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u0438 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438 \u043f\u0440\u0435\u0437 2025 \u0433.<\/h2>\n<p><strong>\u0421\u0432\u0440\u044a\u0445\u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438, \u043d\u0443\u043b\u0435\u0432\u0438 \u0438 \u043f\u0440\u0435\u0445\u043e\u0434\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438<\/strong> \u0441\u0430 \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u0438 \u0441\u044a\u0433\u043b\u0430\u0441\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u043e\u0442\u043e \u043d\u0430 \u0415\u0421 \u0441 \u0446\u0435\u043b \u043f\u043e\u0441\u0442\u0438\u0433\u0430\u043d\u0435 \u043d\u0430 \u043a\u043b\u044e\u0447\u043e\u0432\u0438 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438.<\/p>\n<ul>\n<li><strong>\u0421\u0432\u0440\u044a\u0445\u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438:<\/strong> \u043d\u0430\u043f\u0440. <strong>\u0418\u0440\u043b\u0430\u043d\u0434\u0438\u044f: 4.8%<\/strong>.<\/li>\n<li><strong>\u041d\u0443\u043b\u0435\u0432\u0438 \u0441\u0442\u0430\u0432\u043a\u0438:<\/strong> \u041f\u043e\u0434\u043f\u043e\u043c\u0430\u0433\u0430\u0442 \u043e\u0441\u043d\u043e\u0432\u043d\u0438 \u0441\u0442\u043e\u043a\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438.<\/li>\n<li><strong>\u041f\u0440\u0435\u0445\u043e\u0434\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438:<\/strong> \u0412\u0440\u0435\u043c\u0435\u043d\u043d\u0438 \u043c\u0435\u0440\u043a\u0438 \u0437\u0430 \u043f\u043b\u0430\u0432\u043d\u043e \u043f\u0440\u0435\u043c\u0438\u043d\u0430\u0432\u0430\u043d\u0435 \u043a\u044a\u043c \u043d\u043e\u0432\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u0430 \u0441\u0438\u0441\u0442\u0435\u043c\u0430.<\/li>\n<\/ul>\n<p>\u041f\u0440\u0438\u043c\u0435\u0440\u0438 \u043e\u0442 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430\u0442\u0430:<\/p>\n<ul>\n<li><strong>\u0418\u0442\u0430\u043b\u0438\u044f:<\/strong> 4% \u0437\u0430 \u043d\u044f\u043a\u043e\u0438 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u0438 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0438 \u0438 \u0445\u0440\u0430\u043d\u0438.<\/li>\n<li><strong>\u041b\u044e\u043a\u0441\u0435\u043c\u0431\u0443\u0440\u0433:<\/strong> \u0441\u0432\u0440\u044a\u0445\u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u0442 3%.<\/li>\n<li><strong>\u0412\u0435\u043b\u0438\u043a\u043e\u0431\u0440\u0438\u0442\u0430\u043d\u0438\u044f:<\/strong> 20% \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430, 5% \u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0430 (\u043f\u0440\u0438\u043c\u0435\u0440 \u0441\u043b\u0435\u0434 \u0411\u0440\u0435\u043a\u0437\u0438\u0442).<\/li>\n<\/ul>\n<h2>\u041d\u0430\u0439-\u043d\u0438\u0441\u043a\u0430\u0442\u0430 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0430<\/h2>\n<p><strong>\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430\u0442\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u0432 \u041b\u044e\u043a\u0441\u0435\u043c\u0431\u0443\u0440\u0433: 17%<\/strong>.<\/p>\n<p>\u041d\u044f\u043a\u043e\u0438 \u0441\u0442\u0440\u0430\u043d\u0438 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u0442 <strong>\u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u043e\u0442 0%<\/strong> \u0438\u043b\u0438 <strong>4.5%<\/strong> (\u043d\u0430\u043f\u0440. \u0410\u043d\u0434\u043e\u0440\u0430).<\/p>\n<h2>\u0417\u0430\u0449\u043e \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u0441\u0435 \u0440\u0430\u0437\u043b\u0438\u0447\u0430\u0432\u0430\u0442 \u0432 \u0415\u0421<\/h2>\n<p><strong>\u0414\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430\u0442\u0430 \u0437\u0430 \u0414\u0414\u0421 \u0432 \u0415\u0421<\/strong> \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0432\u0430 \u0433\u044a\u0432\u043a\u0430\u0432\u043e\u0441\u0442 \u043f\u0440\u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u043d\u0435 \u043d\u0430 \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0438 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438.<\/p>\n<p>\u0420\u0430\u0437\u043b\u0438\u043a\u0438\u0442\u0435 \u0432 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u043e\u0442\u0440\u0430\u0437\u044f\u0432\u0430\u0442 <strong>\u0443\u0441\u0438\u043b\u0438\u044f\u0442\u0430 \u0437\u0430 \u0431\u0430\u043b\u0430\u043d\u0441\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u043f\u0440\u0438\u0445\u043e\u0434\u0438\u0442\u0435 \u0441 \u0438\u043d\u0444\u043b\u0430\u0446\u0438\u043e\u043d\u043d\u0438\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b \u0438 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u0430\u0442\u0430 \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u043e\u0441\u0442<\/strong>.<\/p>\n<h2>\u0420\u043e\u043b\u044f\u0442\u0430 \u043d\u0430 \u0414\u0414\u0421 \u0432 \u0434\u0430\u043d\u044a\u0447\u043d\u0430\u0442\u0430 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u043d\u0430 \u0415\u0421<\/h2>\n<p><strong>\u0414\u0414\u0421 \u0435 \u043e\u0441\u043d\u043e\u0432\u0435\u043d \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442 \u0437\u0430 \u043f\u0440\u0438\u0445\u043e\u0434\u0438<\/strong>, \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u0430\u0449 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u0438\u0442\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438 \u043d\u0430\u0441\u043e\u0447\u0432\u0430\u0449 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u0441\u043a\u043e\u0442\u043e \u043f\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435.<\/p>\n<p>\u041f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u0441\u0442\u0432\u0430\u0442\u0430 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0442 <strong>\u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438 \u0437\u0430 \u0435\u043a\u043e\u043b\u043e\u0433\u0438\u0447\u043d\u0438 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0438<\/strong> \u0438\u043b\u0438 <strong>\u043e\u0441\u043d\u043e\u0432\u043d\u0438 \u0441\u0442\u043e\u043a\u0438<\/strong> \u0437\u0430 \u043f\u043e\u0434\u043a\u0440\u0435\u043f\u0430 \u043d\u0430 \u043f\u043e-\u0448\u0438\u0440\u043e\u043a\u0438 \u0446\u0435\u043b\u0438.<\/p>\n<h2>\u041f\u0440\u0435\u0434\u0441\u0442\u043e\u044f\u0449\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438 \u0432 \u0414\u0414\u0421<\/h2>\n<p><strong>\u041c\u0438\u043d\u0438\u043c\u0430\u043b\u043d\u0430\u0442\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u0441\u0442\u0430\u0432\u0430 15%<\/strong>; <strong>\u043d\u043e\u0432\u0430\u0442\u0430 \u0433\u044a\u0432\u043a\u0430\u0432\u043e\u0441\u0442 \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0432\u0430 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u043d\u0435 \u043d\u0430 \u0434\u0432\u0435 \u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u2265 5%<\/strong>.<\/p>\n<p><strong>\u0417\u0434\u0440\u0430\u0432\u0435\u043e\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u0438 \u0437\u0435\u043b\u0435\u043d\u0430\u0442\u0430 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430<\/strong> \u0432\u0435\u0440\u043e\u044f\u0442\u043d\u043e \u0449\u0435 \u0441\u0435 \u0432\u044a\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u0442 \u043e\u0442 \u0442\u0435\u0437\u0438 \u043f\u0440\u043e\u043c\u0435\u043d\u0438.<\/p>\n<p><strong>\u041e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u0432\u0430\u043d\u0438\u044f\u0442\u0430 \u0437\u0430 \u0438\u0437\u043a\u043e\u043f\u0430\u0435\u043c\u0438 \u0433\u043e\u0440\u0438\u0432\u0430 \u0449\u0435 \u0431\u044a\u0434\u0430\u0442 \u043f\u043e\u0441\u0442\u0435\u043f\u0435\u043d\u043d\u043e \u043f\u0440\u0435\u043c\u0430\u0445\u043d\u0430\u0442\u0438<\/strong>, \u043a\u043e\u0435\u0442\u043e \u0449\u0435 \u043f\u043e\u0432\u043b\u0438\u044f\u0435 \u043d\u0430 \u0438\u043d\u0434\u0443\u0441\u0442\u0440\u0438\u0438 \u0441 \u0432\u0438\u0441\u043e\u043a\u0438 \u0432\u044a\u0433\u043b\u0435\u0440\u043e\u0434\u043d\u0438 \u0435\u043c\u0438\u0441\u0438\u0438.<\/p>\n<h2>\u0414\u0414\u0421 \u0438 \u0446\u0438\u0444\u0440\u043e\u0432\u0430\u0442\u0430 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430<\/h2>\n<p><strong>\u041d\u043e\u0432\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0437\u0430 \u0414\u0414\u0421 \u0432\u044a\u0440\u0445\u0443 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e \u0434\u043e\u0441\u0442\u0430\u0432\u044f\u043d\u0438 \u0443\u0441\u043b\u0443\u0433\u0438<\/strong>.<\/p>\n<p><strong>\u041e\u043d\u043b\u0430\u0439\u043d \u0442\u044a\u0440\u0433\u043e\u0432\u0446\u0438\u0442\u0435 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u0442 \u0414\u0414\u0421 \u0437\u0430\u043a\u043e\u043d\u0438\u0442\u0435 \u043d\u0430 \u0441\u0442\u0440\u0430\u043d\u0430\u0442\u0430 \u043d\u0430 \u043a\u043b\u0438\u0435\u043d\u0442\u0430<\/strong>.<\/p>\n<p><strong>\u041c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u044a\u0442 \u043d\u0430 \u043e\u0431\u0440\u0430\u0442\u043d\u043e \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u043d\u0435<\/strong> \u043e\u043f\u0440\u043e\u0441\u0442\u044f\u0432\u0430 \u043d\u044f\u043a\u043e\u0438 \u0446\u0438\u0444\u0440\u043e\u0432\u0438 \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u0438.<\/p>\n<h2>\u0421\u044a\u0432\u0435\u0442\u0438 \u0437\u0430 \u0441\u043f\u0430\u0437\u0432\u0430\u043d\u0435 \u043d\u0430 \u0414\u0414\u0421 \u043f\u0440\u0435\u0437 2025 \u0433.<\/h2>\n<ul>\n<li><strong>\u0411\u044a\u0434\u0435\u0442\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0438\u0440\u0430\u043d\u0438:<\/strong> \u0421\u043b\u0435\u0434\u0435\u0442\u0435 \u0430\u043a\u0442\u0443\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u043e\u0442 \u0434\u0430\u043d\u044a\u0447\u043d\u0438\u0442\u0435 \u0432\u043b\u0430\u0441\u0442\u0438.<\/li>\n<li><strong>\u0423\u043b\u0435\u0441\u043d\u0435\u0442\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0442\u0430:<\/strong> \u0418\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u0439\u0442\u0435 \u0434\u0438\u0433\u0438\u0442\u0430\u043b\u043d\u0438 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438.<\/li>\n<li><strong>\u0420\u0430\u0437\u0431\u0435\u0440\u0435\u0442\u0435 \u043c\u0435\u0441\u0442\u043d\u0438\u0442\u0435 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f:<\/strong> \u041f\u0440\u043e\u0443\u0447\u0435\u0442\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u0442\u0430 \u0437\u0430 \u0432\u0441\u044f\u043a\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u0430.<\/li>\n<li><strong>\u0418\u0437\u043f\u043e\u043b\u0437\u0432\u0430\u0439\u0442\u0435 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438:<\/strong> \u0410\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u0430\u0439\u0442\u0435 \u0438\u0437\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0438 \u043e\u0442\u0447\u0435\u0442\u0438.<\/li>\n<li><strong>\u041f\u043e\u0442\u044a\u0440\u0441\u0435\u0442\u0435 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u0435\u043d \u0441\u044a\u0432\u0435\u0442:<\/strong> \u041a\u043e\u043d\u0441\u0443\u043b\u0442\u0438\u0440\u0430\u0439\u0442\u0435 \u0441\u0435 \u0441 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438 \u043f\u043e \u0414\u0414\u0421.<\/li>\n<\/ul>\n<h2>\u0414\u0414\u0421 \u0438 \u043e\u043d\u043b\u0430\u0439\u043d \u0442\u044a\u0440\u0433\u043e\u0432\u0446\u0438\u0442\u0435<\/h2>\n<p><strong>\u041e\u043d\u043b\u0430\u0439\u043d \u0442\u044a\u0440\u0433\u043e\u0432\u0446\u0438\u0442\u0435 \u0442\u0440\u044f\u0431\u0432\u0430 \u0434\u0430 \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0432\u0430\u0442 \u0438 \u0432\u043d\u0430\u0441\u044f\u0442 \u0414\u0414\u0421<\/strong> \u0441\u043f\u043e\u0440\u0435\u0434 \u043c\u0435\u0441\u0442\u043e\u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435\u0442\u043e \u043d\u0430 \u043a\u043b\u0438\u0435\u043d\u0442\u0430.<\/p>\n<p>\u041f\u0440\u0430\u0433\u044a\u0442 \u0437\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0432 \u0415\u0421 \u0438\u0437\u0438\u0441\u043a\u0432\u0430 \u0444\u0438\u0440\u043c\u0438\u0442\u0435 \u0434\u0430 \u0441\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0430\u0442 <strong>\u043f\u0440\u0438 \u0434\u043e\u0441\u0442\u0438\u0433\u0430\u043d\u0435 \u043d\u0430 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d \u0433\u043e\u0434\u0438\u0448\u0435\u043d \u043e\u0431\u043e\u0440\u043e\u0442<\/strong>.<\/p>\n<h2>2025 \u0441\u043f\u0440\u044f\u043c\u043e \u043f\u0440\u0435\u0434\u0445\u043e\u0434\u043d\u0438 \u0433\u043e\u0434\u0438\u043d\u0438: \u0422\u0435\u043d\u0434\u0435\u043d\u0446\u0438\u0438 \u0432 \u0414\u0414\u0421<\/h2>\n<p><strong>\u0414\u044a\u0440\u0436\u0430\u0432\u0438 \u043a\u0430\u0442\u043e \u0415\u0441\u0442\u043e\u043d\u0438\u044f \u0438 \u041b\u044e\u043a\u0441\u0435\u043c\u0431\u0443\u0440\u0433 \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0445\u0430 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435<\/strong>, \u0437\u0430 \u0434\u0430 \u043f\u043e\u0432\u0438\u0448\u0430\u0442 \u043f\u0440\u0438\u0445\u043e\u0434\u0438\u0442\u0435.<\/p>\n<p><strong>\u0427\u0435\u0445\u0438\u044f \u043e\u043f\u0440\u043e\u0441\u0442\u0438 \u0441\u0432\u043e\u044f\u0442\u0430 \u0414\u0414\u0421 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430<\/strong>, \u0437\u0430 \u0434\u0430 \u0443\u043b\u0435\u0441\u043d\u0438 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435\u0442\u043e.<\/p>\n<p><strong>\u041f\u0440\u0435\u043a\u043b\u0430\u0441\u0438\u0444\u0438\u0446\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0441\u0442\u043e\u043a\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0435 \u043a\u043b\u044e\u0447\u043e\u0432\u0430 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u044f<\/strong> \u0437\u0430 \u0441\u0442\u0438\u043c\u0443\u043b\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0436\u0435\u043b\u0430\u043d\u043e \u043f\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0438 \u043e\u043f\u0440\u043e\u0441\u0442\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0430\u043d\u044a\u0447\u043d\u043e\u0442\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u043d\u0435.<\/p>\n<h2>\u0413\u0440\u0430\u0444\u0438\u0447\u0435\u043d \u0430\u043d\u0430\u043b\u0438\u0437 \u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u0438\u0446\u0438<\/h2>\n<p><strong>\u0413\u0440\u0430\u0444\u0438\u043a\u0438\u0442\u0435 \u043c\u043e\u0433\u0430\u0442 \u0434\u0430 \u043f\u043e\u043a\u0430\u0436\u0430\u0442 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0438\u0438<\/strong> \u0438 \u0434\u0430 \u043f\u043e\u0434\u043f\u043e\u043c\u043e\u0433\u043d\u0430\u0442 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u043e\u0442\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u0430\u043d\u0435 \u043d\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/p>\n<p><strong>\u041f\u043e\u043c\u0430\u0433\u0430\u0442 \u0437\u0430 \u043f\u0440\u043e\u0433\u043d\u043e\u0437\u0438 \u0438 \u0440\u0435\u0430\u043a\u0446\u0438\u044f<\/strong> \u0441\u043f\u0440\u044f\u043c\u043e \u043f\u0440\u043e\u043c\u0435\u043d\u044f\u0449\u0438\u0442\u0435 \u0441\u0435 \u0434\u0430\u043d\u044a\u0447\u043d\u0438 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438.<\/p>\n<h2>\u0411\u044a\u0434\u0435\u0449\u0435\u0442\u043e \u043d\u0430 \u0414\u0414\u0421: \u0415\u043a\u0441\u043f\u0435\u0440\u0442\u043d\u0438 \u043f\u0440\u043e\u0433\u043d\u043e\u0437\u0438<\/h2>\n<p><strong>\u041e\u0447\u0430\u043a\u0432\u0430 \u0441\u0435 \u043e\u043f\u0440\u043e\u0441\u0442\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0441\u044a\u0431\u0438\u0440\u0430\u0435\u043c\u043e\u0441\u0442\u0442\u0430, \u043f\u0440\u0435\u043e\u0434\u043e\u043b\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0434\u0438\u0433\u0438\u0442\u0430\u043b\u043d\u0438 \u043f\u0440\u0435\u0434\u0438\u0437\u0432\u0438\u043a\u0430\u0442\u0435\u043b\u0441\u0442\u0432\u0430<\/strong> \u0438 \u0445\u0430\u0440\u043c\u043e\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u043d\u0430 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438\u0442\u0435.<\/p>\n<h2>\u0414\u0435\u0431\u0430\u0442 \u0437\u0430 \u0435\u0434\u0438\u043d\u043d\u0430 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0430<\/h2>\n<p><strong>\u041f\u0440\u0435\u0434\u0438\u043c\u0441\u0442\u0432\u0430:<\/strong> \u041e\u043f\u0440\u043e\u0441\u0442\u044f\u0432\u0430\u043d\u0435 \u043d\u0430 \u0442\u044a\u0440\u0433\u043e\u0432\u0438\u044f\u0442\u0430 \u0438 \u043f\u043e-\u043c\u0430\u043b\u043a\u043e \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0438 \u0442\u0435\u0436\u0435\u0441\u0442\u0438.<\/p>\n<p><strong>\u041d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u044a\u0446\u0438:<\/strong> \u041f\u0440\u0435\u043d\u0435\u0431\u0440\u0435\u0433\u0432\u0430\u043d\u0435 \u043d\u0430 \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u043d\u0438 \u0444\u0438\u0441\u043a\u0430\u043b\u043d\u0438 \u0438 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u0438 \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u0438.<\/p>\n<p><strong>\u0422\u0435\u043a\u0443\u0449\u0438\u0442\u0435 \u043e\u0431\u0441\u044a\u0436\u0434\u0430\u043d\u0438\u044f \u043f\u043e\u043a\u0430\u0437\u0432\u0430\u0442 \u0441\u0442\u0440\u0435\u043c\u0435\u0436 \u043a\u044a\u043c \u043f\u043e-\u0434\u044a\u043b\u0431\u043e\u043a\u0430 \u0438\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0438\u044f<\/strong> \u0432 \u0440\u0430\u043c\u043a\u0438\u0442\u0435 \u043d\u0430 \u0415\u0421.<\/p>\n<h2>\u041e\u0431\u043e\u0431\u0449\u0435\u043d\u0438\u0435 \u043d\u0430 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438\u0442\u0435 \u0432 \u0415\u0421 \u0437\u0430 2025 \u0433.<\/h2>\n<p><strong>\u0423\u043d\u0433\u0430\u0440\u0438\u044f: 27% (\u043d\u0430\u0439-\u0432\u0438\u0441\u043e\u043a\u0430)<\/strong>, <strong>\u041b\u044e\u043a\u0441\u0435\u043c\u0431\u0443\u0440\u0433: 17% (\u043d\u0430\u0439-\u043d\u0438\u0441\u043a\u0430)<\/strong>.<\/p>\n<p><strong>\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0438\u0442\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u0441\u0435 \u043f\u0440\u0438\u043b\u0430\u0433\u0430\u0442 \u0437\u0430 \u043f\u043e\u0432\u0435\u0447\u0435\u0442\u043e \u0441\u0442\u043e\u043a\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438<\/strong>, \u0434\u043e\u043a\u0430\u0442\u043e <strong>\u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438\u0442\u0435 \u0438 \u0441\u0432\u0440\u044a\u0445\u043d\u0430\u043c\u0430\u043b\u0435\u043d\u0438\u0442\u0435 \u0441\u0442\u0430\u0432\u043a\u0438<\/strong> \u043d\u0430\u0441\u044a\u0440\u0447\u0430\u0432\u0430\u0442 \u0441\u043e\u0446\u0438\u0430\u043b\u043d\u0438 \u0438 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438 \u0446\u0435\u043b\u0438.<\/p>\n<p><strong>\u0421\u043b\u0435\u0434\u0435\u043d\u0435\u0442\u043e \u043d\u0430 \u043f\u0440\u043e\u043c\u0435\u043d\u0438\u0442\u0435 \u0435 \u0436\u0438\u0437\u043d\u0435\u043d\u043e\u0432\u0430\u0436\u043d\u043e<\/strong> \u043a\u0430\u043a\u0442\u043e \u0437\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u0442\u0430\u043a\u0430 \u0438 \u0437\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0438\u0442\u0435\u043b\u0438\u0442\u0435.<\/p>\n<h2>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u043d\u0438e<\/h2>\n<p><strong>\u0421\u043f\u0430\u0437\u0432\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0414\u0414\u0421 \u0435 \u043e\u0442 \u0441\u044a\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435<\/strong> \u0437\u0430 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043e\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0442\u0430 \u0438 \u0437\u0430\u043a\u043e\u043d\u043d\u0430\u0442\u0430 \u0434\u0435\u0439\u043d\u043e\u0441\u0442 \u043d\u0430 \u043f\u0430\u0437\u0430\u0440\u0430 \u0432 \u0415\u0421.<\/p>\n<p><strong>\u0418\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u043d\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u0446\u0438\u0438 \u0441 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438<\/strong> \u0441\u0430 \u043a\u043b\u044e\u0447\u043e\u0432\u0438 \u0437\u0430 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432 \u0440\u0430\u0441\u0442\u0435\u0436.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0417\u043d\u0430\u0435\u0442\u0435 \u043b\u0438, \u0447\u0435 \u0440\u0430\u0437\u0431\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0442\u0435\u043a\u0443\u0449\u0438\u0442\u0435 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438 \u0435 \u043e\u0442 \u0441\u044a\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u0437\u0430 \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u0430\u043d\u0435 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u043d\u0430 \u0414\u0430\u043d\u044a\u043a\u0430 \u0432\u044a\u0440\u0445\u0443 \u0434\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0414\u0414\u0421) \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u0441\u044a\u044e\u0437 \u043f\u0440\u0435\u0437 2025 \u0433.? \u041e\u0442 \u043d\u0430\u0439-\u043d\u0438\u0441\u043a\u0430\u0442\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u0442 17% \u0432 \u041b\u044e\u043a\u0441\u0435\u043c\u0431\u0443\u0440\u0433 \u0434\u043e \u0432\u043d\u0443\u0448\u0438\u0442\u0435\u043b\u043d\u0438\u0442\u0435 27% \u0432 \u0423\u043d\u0433\u0430\u0440\u0438\u044f, \u0414\u0414\u0421 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u043e\u0442\u0440\u0430\u0437\u044f\u0432\u0430 \u0440\u0430\u0437\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u0438\u0442\u0435 \u0444\u0438\u0441\u043a\u0430\u043b\u043d\u0438 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438 \u043d\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u0438\u0442\u0435 \u0447\u043b\u0435\u043d\u043a\u0438 \u043d\u0430 \u0415\u0421. \u041f\u0440\u0438\u0441\u044a\u0435\u0434\u0438\u043d\u0435\u0442\u0435 \u0441\u0435 \u043a\u044a\u043c \u043d\u0430\u0441, \u0434\u043e\u043a\u0430\u0442\u043e \u0438\u0437\u0441\u043b\u0435\u0434\u0432\u0430\u043c\u0435 \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u0442\u0430 \u043d\u0430 \u0414\u0414\u0421 \u043f\u0440\u0435\u0437 2025 \u0433., \u043f\u044a\u0442\u0435\u0448\u0435\u0441\u0442\u0432\u0438\u0435, \u043a\u043e\u0435\u0442\u043e \u043e\u0431\u0435\u0449\u0430\u0432\u0430 \u0434\u0430 \u0445\u0432\u044a\u0440\u043b\u0438 \u0441\u0432\u0435\u0442\u043b\u0438\u043d\u0430 \u0432\u044a\u0440\u0445\u0443 \u0442\u043e\u0437\u0438 \u043a\u0440\u0438\u0442\u0438\u0447\u0435\u043d \u0435\u043b\u0435\u043c\u0435\u043d\u0442 \u043e\u0442 \u0438\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0430\u0442\u0430&#8230;<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,259],"tags":[],"class_list":["post-10713","post","type-post","status-publish","format-standard","hentry","category-blog","category-Investors-Support"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>EU VAT Rates Guide for 2025: Standard, Special &amp; Reduced<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sofiaoffices.com\/blog\/2024-EU-VAT-Rate-Guide\/\" \/>\n<meta property=\"og:locale\" content=\"bg_BG\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:en][:en]EU VAT Rates Guide for 2025: Standard, Special &amp; Reduced[:][:]\" \/>\n<meta property=\"og:description\" content=\"\u0417\u043d\u0430\u0435\u0442\u0435 \u043b\u0438, \u0447\u0435 \u0440\u0430\u0437\u0431\u0438\u0440\u0430\u043d\u0435\u0442\u043e \u043d\u0430 \u0442\u0435\u043a\u0443\u0449\u0438\u0442\u0435 \u0414\u0414\u0421 \u0441\u0442\u0430\u0432\u043a\u0438 \u0435 \u043e\u0442 \u0441\u044a\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043e \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u0437\u0430 \u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u0430\u043d\u0435 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u043d\u0430 \u0414\u0430\u043d\u044a\u043a\u0430 \u0432\u044a\u0440\u0445\u0443 \u0434\u043e\u0431\u0430\u0432\u0435\u043d\u0430\u0442\u0430 \u0441\u0442\u043e\u0439\u043d\u043e\u0441\u0442 (\u0414\u0414\u0421) \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u044f \u0441\u044a\u044e\u0437 \u043f\u0440\u0435\u0437 2025 \u0433.? \u041e\u0442 \u043d\u0430\u0439-\u043d\u0438\u0441\u043a\u0430\u0442\u0430 \u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u0442 17% \u0432 \u041b\u044e\u043a\u0441\u0435\u043c\u0431\u0443\u0440\u0433 \u0434\u043e \u0432\u043d\u0443\u0448\u0438\u0442\u0435\u043b\u043d\u0438\u0442\u0435 27% \u0432 \u0423\u043d\u0433\u0430\u0440\u0438\u044f, \u0414\u0414\u0421 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0430 \u043e\u0442\u0440\u0430\u0437\u044f\u0432\u0430 \u0440\u0430\u0437\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u0438\u0442\u0435 \u0444\u0438\u0441\u043a\u0430\u043b\u043d\u0438 \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0438 \u043d\u0430 \u0434\u044a\u0440\u0436\u0430\u0432\u0438\u0442\u0435 \u0447\u043b\u0435\u043d\u043a\u0438 \u043d\u0430 \u0415\u0421. \u041f\u0440\u0438\u0441\u044a\u0435\u0434\u0438\u043d\u0435\u0442\u0435 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