VATupdate
VAT

VATupdate overview: Approved and Proposed VAT rate changes in EU as of Jan 1, 2020 – Status Nov 25, 2019

Overview of approved and draft/proposes VAT rate changes in the European Union based on our best knowledge. In case of wrong assumptions, updates, etc, please send a message to dhont.l@pg.com.

Main changes vs. previous overview:

  • Croatia: Standard VAT rate will not be lowered from 25 to 24%
  • Romania: The Senate has approved the reduction of the Standard VAT rate from 19 to 16%. Further approvals still needed.
  • Germany: Federal Council will discuss (approve?) VAT rate changes per Jan 1, 2020 on Feminine Care products and electronic publications
  • Netherlands: VAT rate for E-publications may be lowered from 21 to 9%

 

UPCOMING VAT RATE CHANGES IN EUROPE AS OF JANUARY 1, 2020
Country Date of change Old rate New rate Scope Link
Approved
Hungary Jan 1, 2020 18 5 Accomodation services (tourism development contribution of 4% will be extended to these services) Link
Slovenia Jan 1, 2020 22 9,5 E-books and electronic journals Link
Uzbekistan Jan 1, 2020 20 Sale of e-services to consumers by non-resident businesses Link
Poland April 1, 2020 8 5 All types of bread and cakes, fruit, soups, broths, homogenised and dietetic foods, food for infants and toddlers, pacifiers, nappies and car seats, hygiene products (sanitary pads and tampons, diapers and insoles for babies and similar products) Link
Poland April 1, 2020 5 8 mustard, sweet pepper, specific processed spices, some unprocessed spices (e.g. cumin, turmeric) – Link
Poland April 1, 2020 5/8 23 lobsters and octopus, other crustaceans, molluscs and aquatic invertebrates (including crabs, crawfish, shrimps) and preparations made of them, as well as caviar and dishes sold in catering establishments, which include the products mentioned, ice – used for food and other refrigeration purposes Link
Czech Republic May 1, 2020 21/15 10 Catering services including serving draught beer, supply of e-books and audiobooks, water and sewer charges, hairdressing and barber services, repairs of bicycles, footwear, adjustments and repairs of clothing and textile products. Link
Proposal
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 CANCELLED 25 24 Standard rate (was supposed to be lowered Jan 1, 2020 Link
Croatia Jan 1, 2020 25 13 Reduce the VAT rate in the hospitality industry for food preparation and serving, excl. alcohol – outside a catering facility Link
Kazakhstan Jan 1, 2020 12 B2C digital services Link
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 Link
Greece Jan 1, 2020 24 13 Diapers  
Lithuania Jan 1. 2020 21 18 Standard rate
Romania Jan 1. 2020 19 16 Standard rate Link
Romania Jan 1. 2020 9 5 Certain products used in agricultural production Link
Romania Jan 1. 2020 9 5 Reduced rate Link
Slovenia Jan 1. 2020 22 9.5 E-books and electronic journals Link
Germany Unknown 19 7 Train journeys Link
Germany Jan 1, 2020 19 7 Feminine care (Federal Council to approve Nov 29) Link
Germany Jan 1, 2020 19 7 Electronic publications (e-books) Link
Ireland Unknown 13.5 Food supplements (excl. certain products such as some vitamins, minerals and fortified foods) Link
Netherlands Unknown 21 9 E-books, digital newspapers Link
Portugal Unknown 23 6 Electricty, gas Link
Slovakia Unknown 10 Fruit, vegetables and organic foods Link
Spain Unknown 10 4 Feminine products
Spain Unknown 21 4 E-books