In 2016, a new Smoke Services Act was adopted. The aim of this law is to ensure the best possible air quality, health protection, fire safety, increased energy efficiency and raise awareness among users of chimney sweeping services.
Users of chimney sweeping services pay a 22% value added tax, which makes the services considerably more expensive. Compulsory motor insurance is subject to 8.5% VAT and is paid equally by all insurance companies.
Some chimney sweepers are taxable and some are not, which means that users are unequal before the VAT is charged.
In the Yugoslav era, users of chimney sweeping services did not pay tax at all.
If it is a question of protecting the air, the environment, etc., the tax should be abolished or reduced, or all operators should charge and remit it in the same way.
I propose that users of chimney sweeping services should not pay value added tax. The budget will not suffer as a result.