UPCOMING VAT RATE CHANGES IN EUROPE AS OF SEPTEMBER 1, 2019 | |||||
Country | Date of change | Old rate | New rate | Scope | Link |
Approved | |||||
Portugal | July 1, 2019 | 23 | 6 | Electricity and natural gas | |
Hungary | Jan 1, 2020 | 18 | 5 | Accomodation services (tourism development contribution of 4% will be extended to these services) | |
Norway | July 1, 2019 | 0 | Electronic books and electronic periodicals | Link | |
Finland | July 1, 2019 | 24 | 10 | Books, newspapers and magazines in electronic format | |
Lithuania | Sept 1, 2019 | Mobile phones, tablets, and portable laptop computers—until 30 June 2022, Hard disks—until 28 February 2022 | |||
United Kingdom | Oct 1, 2019 | 5 | Restriction of the scope of the 5% reduced VAT rate for energy-saving materials | ||
Poland | Nov 1, 2019 | Reduced VAT rate | E-books | Link | |
Proposed | |||||
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 | Link |
Germany | ????? | 19 | 7 | Train journeys | Link |
Netherlands | ????? | 21 | 9 | E-books, digital newspapers | Link |
Slovakia | ????? | 10 | Fruit, vegetables and organic foods | Link | |
Spain | ????? | 10 | 4 | Feminine products | |
Spain | ????? | 21 | 4 | E-books | |
Czech Republic | April 1 or May 1, 2020 | 15 | 10 | Water and sewerage charge, Catering and soft drinks services | Link |
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 | Link |
Croatia | Jan 1, 2020 | 25 | 13 | Reduce the VAT rate in the hospitality industry for food preparation and serving, excl. alcohol | Link |
Poland | Jan 1, 2020 | 8 | 5 | Diapers, pads and tampons | Link |
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 | Link |
Lithuania | Jan 1. 2020 | 21 | 18 | Standard rate | |
Romania | Jan 1. 2020 | 19 | 16 | Standard rate | Link |
Romania | Jan 1. 2020 | 9 | 5 | Reduced rate | Link |