Overview of the VAT rate reductions on Energy (Electricity, Gas, Heating, … ) in the EU Member States

Click on the name of the country to access the newsitem behind the VAT rate change

Austria
Belgium		6%		31/03/2023
Bulgaria		9%		01/07/2023	Heating & Gas
Croatia		5%	01/04/2022	31/03/2023	Natural Gas
Cyprus		0%		31/12/2022	Exemption of petroleum products from VAT and excise taxes until the end of 2022 The introduction of a zero-rated VAT on the modification of fuel costs included in the final electricity bill of the Cyprus Electricity Authority
Czech Republic
Denmark
Estonia	20%	9%	01/05/2022	01/05/2023	Gas & electricity
Finland		10%	01/12/2022	30/04/2023	Not yet approved
France					No VAT Rate reduction, discount in excise tax (?)
Germany		7%	01/10/2022	31/03/2024	Gas
Greece
Hungary
Ireland	13,50%	9%		31/10/2022	Gas & electricity
Italy		5%		31/12/2022	Natural gas for domestic (civil) and industrial purposes
Latvia
Lithuania		5%	01/11/2022		Proposal
Luxembourg	17%	14%			Reduced base amount subject to VAT with a refund to the fuel seller
Malta
Netherlands	21%	9%	01/07/2022	31/12/2022	Energy (natural gas, electricity, and district heating)
Poland	23%	8%/5%/0%		31/12/2022	5% for electricity and heat, 8% for motor fuels, 0% for natural gas
Portugal	13%	6%	01/10/2022		Proposal – Electricity
Romania		5%	01/04/2022		Reduced rate for car fuels only
Slovakia
Slovenia		9,50%	01/09/2022	31/05/2023	Electricity, Natural gas, District heating and Firewood
Spain	21%	5%		31/12/2022	Gas (as of Oct 1, 2022), supplies of biomass briquettes and pellets, firewood andElectricity
Sweden

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