Summary VAT rate changes per July 1, 2020

VAT RATE CHANGES PER JULY 1, 2020
Country		Old rate	New rate	Scope	Link
Austria	July 1 – Dec 31, 2020	20	10	Reduction in the VAT rate to 10% on non-alcoholic beverages until the end of 2020. As provided in the law, this applies for supplies made after 30 June 2020 and before 1 January 2021.	Link
Austria	July 1 – Dec 31, 2021	10	5	reduced VAT rate introduced to support the gastronomy, culture and publishing sectors from July 1 till Dec 31, 2020	Link
Bulgaria	July 1, 2020 till Dec 31, 2021	21	10	Reduced 9% VAT Rate for Books, Restaurant Services and Diapers for Babies	Link
Cyprus	July 1, 2020  – Jan 10, 2021	9	5	Temporary reduction of the VAT rate applicable to hotel accommodation, restaurant services and certain passenger transport from 9% to 5% as from 1 July 2020 until 10 January 2021	Link
Czech Republic	July 1, 2020	15	10	Reduction from a 15% VAT rate to 10% shall apply to accommodation services, entrance fees for cultural and sports events and to sports centres (including ski lift passes), saunas and other similar facilities.	Link
Germany	July 1 – Dec 31, 2020	19/7	16/5	Standard VAT rate reduced from 19 to 16 percent and reduced tax rate will drop from 7 to 5 percent	Link
Poland	July 1, 2020 (delayed – original date April 1, 2020)	8 (23)	5	Tropical and citrus fruits, some edible nuts, citrus peels, melons, soups, broths, diabetic food and homogenised foods, pacifiers, food for infants and toddlers, nappies, car seats,bread of all kinds and cookies	Link
Saudi-Arabia	As of July 1, 2020	5	15	VAT standard rate to increase from 5% to 15%	Link

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