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 [email protected].
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 | |
