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 |
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| 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 |
