VATupdate
VAT

Global VAT rate changes as of Oct 1, 2021

Status: October 4, 2021

The latest overview of Global VAT rate changes as of October 1, 2021.

Highlights

  • Bahrain and Indonesia wil increase their standard VAT rate
  • Some COVID-19 VAT rate related measures are still applicable
  • More to come ….

Note:

  • You can move from left to right in the below table by clicking the arrow in the mid of the page
  • More detailed on the VAT rate changes can be found by clicking on the name of the country

Global VAT rate changes (pdf format)

 

VAT RATE CHANGES
Country Start date End date (if appplicable) Old rate New rate Scope
Austria 31/12/2021 20% 5% 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
Bahrain 01/01/2022 5% 10% DRAFT – Standard rate
Belgium 01/01/2021 31/12/2022 6% Demolition and reconstruction of private residences
Belgium 31/12/2021 21% 6% Masks and hydroalcoholic gels
Belgium 08/05/2021 30/09/2021 21/12% 6% Restaurant and catering services incl. alcoholic drinks
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.
Bulgaria 01/01/2022 31/12/2023 9% DRAFT – Fruits and Vegetables
Cabo Verde 15% 8% Electricity and water
Czech Republic 16/08/2022 15% 10% VAT cut on accommodation, sporting & cultural events
Czech Republic 03/02/2021 31/10/2021 0% VAT exemption for respirators (extended beyond June 3, 2021?)
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
European Union PROPOSAL: VAT exemption for vital goods and services distributed by the EU in times of crisis

 

European Union 31/12/2021 0% Waiver of customs duties and VAT on the import of medical equipment from non-EU countries

Germany 31/12/2022 19%  7% VAT cut for COVID restaurants; 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
Hungary 01/01/2021 31/12/2022 27% 5% Reduced VAT Rate for New Residential Properties
Indonesia 01/04/2022

01/01/2025

31/12/2024

 

10%

11%

11%

12%

DRAFT – Standard rate
Ireland 01/01/2022 13.5% 9% Temporary VAT cut on tourism and hospitality for COVID
Ireland 01/09/2022 9% VAT rate of 9% for hairdressers extended until September 2022
Lithuania 01/07/2021 31/12/2021 21% 9% Hospitality, sporting and cultural services
Mexico 01/01/2021 31/12/2024 16% 8% VAT at Southern and Northern border regions
Moldova 12% 6% Hotel and Restaurant Services (applicable during the COVID-19 state of emergency)
Netherlands Not known yet 9% Online sports services by gyms
North Macedonia 16/07/2021

01/07/2022

30/06/2022

0/06/2023

5% 5%

10%

Electricity Supplies

 

Norway 30/09/2021 12% 6% Cinema admission, public transport, hotel accommodation services, entrance to cinemas, museums and amusement parks
Paraguay 31/10/2021 Tourism, catering and accommodation. Taxpayers must apply the 10% VAT rate to 50% of the service price.

 

Portugal 31/12/2021 6% Reduced rate on face masks and hand sanitizer sold to general public
Spain 26/06/2021 21% 10% Electricity supplies
Sweden 01/07/2022 12% 6% DRAFT – Repairs to bicycles, shoes, clothing, etc
Turkey 30/09/2021 18% 8% Temporary VAT cut on hotels, accommodation, domestic flights & other goods & services
United Arab Emirates 01/09/2020 31/12/2021 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 30/06/2021 9% Certain activities/operations in relation to tourism, including restaurant services, car rentals, and leasing of real estate for tourist purpose
Uzbekistan 01/01/2023 15% 12% DRAFT – Standard rate

 

 

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