Car dealers engaged in the trade of second-hand (used) motor vehicles could deduct input VAT which they recorded from output VAT that resulted from sales of used cars as defined below:

• If VAT applied with the rate of 1 % on the purchase, then calculate output VAT with the same rate while selling it.
• If VAT applied with the rate of 18 % on the purchase, then calculate output VAT with the same rate while selling it.

This regulation is effective since 22 March 2019.