Upcoming VAT rate changes in Europe as of 1 July 2019

UPCOMING VAT RATE CHANGES IN EUROPE AS OF 1 JULY 2019
Approved
Country	Date of change	Old rate	New rate	Scope
Finland	July 1, 2019	24	10	Books, newspapers and magazines in electronic format
Hungary	Jan 1, 2020	18	5	Accommodation services
Norway	July 1, 2019		0	Electronic books and electronic periodicals
Portugal	July 1, 2019	23	6	Electricity and natural gas
United Kingdom	Oct 1, 2019		5	Restriction of the scope of the 5% reduced VAT rate for energy-saving materials
Proposed
Country	Date of change	Old rate	New rate	Scope
Bulgaria	Jan 1, 2020		9	Medicinal products included in the list of medicinal products covered under the National Health Insurance Fund, and for dietary foods for special medical purposes
Bulgaria	Jan 1, 2020		5	meat, milk, eggs, flour and flour-based food products
Croatia	Jan 1, 2020	25	24	Standard rate
Croatia	Jan 1, 2020	25	13	Reduce the VAT rate in the hospitality industry for food preparation and serving, excl. alcohol
Czech Republic	?????	21	10	Repair of footwear and leather goods, repair and modification of clothing and textile products, repair of bicycles, hairdressing and barber’s services
Czech Republic	?????	15	10	Water and sewerage charge, Catering and soft drinks services
Greece	Jan 1. 2020	13	11	VAT rates on goods and services will be reduced from 13 percent to 11 percent and includes hotel accommodation services
Greece	Jan 1. 2020	24	22	Standard rate
Lithuania	Jan 1. 2020	21	18	Standard rate
Poland	Jan 1, 2020	8	5	Diapers, pads and tampons
Romania	Jan 1. 2020	19	16	Standard rate
Romania	Jan 1. 2020	9	5	Reduced rate
Spain	?????	21	4	E-books
Spain	?????	10	4	Feminine products

This overview is made on the basis of recent announcements and publications. VAT rate changes can be withdrawn, changed or extended, so please always check with a local adviser before taking action.

Source: VATupdate

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