| UPCOMING VAT RATE CHANGES IN EUROPE AS OF 1 JULY 2019 | ||||
| Approved | ||||
| Country | Date of change | Old rate | New rate | Scope |
| Finland | July 1, 2019 | 24 | 10 | Books, newspapers and magazines in electronic format |
| Hungary | Jan 1, 2020 | 18 | 5 | Accommodation services |
| Norway | July 1, 2019 | 0 | Electronic books and electronic periodicals | |
| Portugal | July 1, 2019 | 23 | 6 | Electricity and natural gas |
| United Kingdom | Oct 1, 2019 | 5 | Restriction of the scope of the 5% reduced VAT rate for energy-saving materials | |
| Proposed | ||||
| Country | Date of change | Old rate | New rate | Scope |
| Bulgaria | Jan 1, 2020 | 9 | Medicinal products included in the list of medicinal products covered under the National Health Insurance Fund, and for dietary foods for special medical purposes | |
| Bulgaria | Jan 1, 2020 | 5 | meat, milk, eggs, flour and flour-based food products | |
| Croatia | Jan 1, 2020 | 25 | 24 | Standard rate |
| Croatia | Jan 1, 2020 | 25 | 13 | Reduce the VAT rate in the hospitality industry for food preparation and serving, excl. alcohol |
| Czech Republic | ????? | 21 | 10 | Repair of footwear and leather goods, repair and modification of clothing and textile products, repair of bicycles, hairdressing and barber’s services |
| Czech Republic | ????? | 15 | 10 | Water and sewerage charge, Catering and soft drinks services |
| Greece | Jan 1. 2020 | 13 | 11 | VAT rates on goods and services will be reduced from 13 percent to 11 percent and includes hotel accommodation services |
| Greece | Jan 1. 2020 | 24 | 22 | Standard rate |
| Lithuania | Jan 1. 2020 | 21 | 18 | Standard rate |
| Poland | Jan 1, 2020 | 8 | 5 | Diapers, pads and tampons |
| Romania | Jan 1. 2020 | 19 | 16 | Standard rate |
| Romania | Jan 1. 2020 | 9 | 5 | Reduced rate |
| Spain | ????? | 21 | 4 | E-books |
| Spain | ????? | 10 | 4 | Feminine products |
This overview is made on the basis of recent announcements and publications. VAT rate changes can be withdrawn, changed or extended, so please always check with a local adviser before taking action.
Source: VATupdate
