Global VAT rate changes as of April 1, 2021

Double click on the name of the country to get the newsletter(s)

Country	Start date	End date (if applicable)	Old rate	New rate
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
Belgium		30/06/2021	21%	6%
Masks and hydroalcoholic gels
Botswana	01/04/2021		12%	14%
Increase standard rate
Bulgaria		31/12/2021	20%	9%
(1) Restaurant and catering services (2) Supply of books on physical carriers or by electronic means 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	03/06/2021		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 ICA from other MS
Germany		31/12/2022	19%	7%
VAT cut for COVID resturants; catering
Greece		31/12/2021		6%
Reduced VAT Rate for PPEs
Greece		30/09/2021	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	11/03/2021			6%
Streaming Theatrical Performances and Concerts
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
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		30/09/2021	20%	5%
Temporary VAT cut on tourism and hospitality for COVID
UK	01/10/2021	31/03/2022	5%	12.5%
Temporary VAT cut on tourism and hospitality for COVID
Uruguay		04/04/2021	13%	22%
Café and restaurtant services temporary VAT cut

 

Source www.vatupdate.com

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