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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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