VATupdate

Upcoming VAT rate changes in Europe as of 1 July 2019

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 VAT rate changes can be withdrawn, changed or extended, so please always check with a local adviser before taking action.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

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