VATupdate

Global VAT rate changes as of March 1, 2021

Last Update: February 27, 2021

Click the name of the country in case you want to see the country specific news.

VAT RATE CHANGES
Country Start date End date (if appplicable) Old rate  New rate Scope
Austria   31/12/2021 5% 20% Temporary application of a reduced VAT rate of 5% in the gastronomy, culture and publishing sectors shall be prolonged to last until 31 December 2021
Belarus         VAT rate changes for repairs of vehicles, foodstuffs, medicies, medical devices, etc
Belgium 01/01/2021 31/12/2022   6% Demolition and reconstruction of private residences
Botswana 01/04/2021   12% 14% Increase standard rate
Bulgaria   31/12/2021 20% 9% (1) Restaurant and catering services, which consist of supply of cooked and uncooked food, except for services, which consist of supply of spirits. (2) Supply of books on physical carriers or by electronic means (including textbooks, training aids, drawing books, etc.), but excluding editions with advertising content and editions where the content is mostly musical or audio-visual and (3) diapers for babies.
Colombia 01/01/2021   8% 0% Temporary VAT cut for COVID hospitaliy 
Czech Republic   16/08/2022 15% 10% VAT cut on accomodation; sporting & cultural events
Czech republic         Proposal: reduce VAT on women’s menstrual aids
Czech Republic 03/02/2021 03/04/2021   0% VAT exemption for respirators
European Union   31/12/2022   0% VAT Relief on Vaccines and Test Kits for EU hospitals, medical practitioners and individuals. This measure is applicable in all EU Member States
Finland   30/04/2021   0% Exemption for domestic sales of goods used for the prevention, testing and treatment of covid-19 infection and intra-Community acquisitions from other Member States
Germany   01/07/2021 19%   VAT cut for COVID resturants; catering
Greece   01/05/2021   6% Reduced VAT Rate for PPEs
Greece   31/09/2021 24% 13% Temporary VAT cut for COVID: coffee and non-alcoholic beverages, passenger transport, and cinema theatrical performance tickets 
Greece   01/07/2021 Holiday islands discounted VAT rate – 30 percent discount on VAT rates for goods and services
Greece   30/04/2021   6% Reduced VAT Rate for PPEs
Hungary 01/01/2021 31/12/2022 27% 5% Reduced VAT Rate for New Residential Properties
Ireland 01/09/2020 28/02/2021 23% 21% Ending of temporary VAT cut for COVID
Ireland   01/01/2022 13.5% 9% Ending of temporary VAT cut on tourism and hospitality for COVID
Ireland   28/02/2021 23% 21% General standard VAT rate decrease
Jamaica   01/04/2021 16.5% 15% Temporary VAT cut on hospitality for COVID
Malaysia   01/07/2021 6% 0% Temporary VAT cut on tourism 
Mexico 01/01/2021 31/12/2024 16% 8% VAT at Southern and Northern border regions
Netherlands 16/03/2020 31/03/2021   0% Provision of care personnel
Netherlands   Not known yet   9% Online sports services by gyms
North Macedonia 01/01/2021     10% Supply of food and beverages (except alcoholic) for immediate consumption at the place of supply, Catering services (except alcoholic beverages)
Norway   01/06/2021 6% 12% Further extension???
Oman 01/04/2021   0% 5% Introduction of VAT
Portugal   31/12/2021   6% Reduced rate on face masks and hand sanitizer sold to general public
Slovakia 12/02/2021 30/04/2021   0% PPE’s
Turkey   31/05/2021 18% 8% Temporary VAT cut on hotels, accomodation, domestic flights
United Arab Emirates 01/09/2020 28/02/2021 5% 0% Temporary zero-rating of personal protective equipment (PPE)
UK   31/03/2021 20% 5% Temporary VAT cut on tourism and hospitality for COVID
Uruguay   04/04/2021 13% 22% Café and restaurtant services temporary VAT cut 

 

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