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The law on value added tax (1995) stipulates a standard vat rate of 22% (in 2009, vat was increased by 3 percentage points from 18% to 21%; in 2011 - from 21 to 22%). a reduced rate of vat at 12% (since 2011) applies to educational literature editions, as well as original literature editions, newspapers, magazines and periodicals (issued at least quarterly). until 2009, the reduced vat rate was 5%, until 2011 - 10%; moreover, it was applied to several other culture industry sectors, such as tourism and all types of book editions.moreover, the vat is not imposed on theatre and circus performances, concerts and events organised by cultural institutions, library services, museums, exhibitions, zoo and botanical gardens, performances for children, performances of amateur arts groups and for charitable purposes; scientific research projects that are financed by public foundations, state or municipal budget or international organisations; remuneration received by the author for work and utilisation thereof, as well as remuneration received by a performer and a phonogram producer for neighbouring rights and utilisation thereof.challenges identified in the implementation of this measure:due to the rise of a standart vat from 5% to18% to 21% in 2009, from 21% to 22% in 2011, a reduced vat rate for educational literature editions, original literature editions, newspapers, magazines and periodicals was increased from 5% until 2009 to 12% in 2011. a reducaed vat rate is considered to be with a negative impact to the sector and discussions are ongoing about the possible changes in this measure.