Invoices for municipal services are usually issued after the services have been rendered. Therefore, if invoices for services actually rendered during March 2018 are issued for payment on or after 1 April 2018, VAT will be charged at 14%. VAT on services rendered on or after 1 April, will be levied at 15%.
Charges for property rates will however not be affected as these charges are subject to VAT at the zero rate.
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