Changes vs. previous update, both effectove Jan 1, 2020:
- Canary Island’s IGIC rate increased from 6.5 to 7% and 13.5 to 15% for luxury products
- Ireland increased VAT rate for certain food supplements from 0 to 13.5%
| UPCOMING VAT RATE CHANGES IN EUROPE AS OF JANUARY 1, 2020 | |||||
| Country | Date of change | Old rate | New rate | Scope | Link |
| Approved | |||||
| Canary Islands | Jan 1, 2020 | 6.5 | 7 | Standard rate | Link |
| 13.5 | 15 | Luxury Products | Link | ||
| Germany | Jan 1, 2020 | 19 | 7 | Feminine care – Federal Council approved Nov 29 | Link |
| Hungary | Jan 1, 2020 | 18 | 5 | Accomodation services (tourism development contribution of 4% will be extended to these services) | Link |
| Ireland | Jan 1, 2020 | 0 | 13.5 | Food supplements (excl. certain products such as some vitamins, minerals and fortified foods) – enacted Dec 22 (Source IBFD) | Link |
| Italy | Jan 1, 2020 | 22 | 5 | Compostable or washable products for the protection of feminine hygiene | Link |
| Slovenia | Jan 1, 2020 | 22 | 5 | E-books and electronic journals | Link |
| Uzbekistan | Jan 1, 2020 | 20 | Sale of e-services to consumers by non-resident businesses | Link | |
| Croatia | Jan 1, 2020 | 25 | 13 | Reduce the VAT rate in the hospitality industry for food preparation and serving, excl. alcohol – outside a catering facility | Link |
| Poland | April 1, 2020 | 8 | 5 | All types of bread and cakes, fruit, soups, broths, homogenised and dietetic foods, food for infants and toddlers, pacifiers, nappies and car seats, hygiene products (sanitary pads and tampons, diapers and insoles for babies and similar products) | Link |
| Poland | April 1, 2020 | 5 | 8 | mustard, sweet pepper, specific processed spices, some unprocessed spices (e.g. cumin, turmeric) – | Link |
| Poland | April 1, 2020 | 5/8 | 23 | lobsters and octopus, other crustaceans, molluscs and aquatic invertebrates (including crabs, crawfish, shrimps) and preparations made of them, as well as caviar and dishes sold in catering establishments, which include the products mentioned, ice – used for food and other refrigeration purposes | Link |
| Czech Republic | May 1, 2020 | 21/15 | 10 | Catering services including serving draught beer, supply of e-books and audiobooks, water and sewer charges, hairdressing and barber services, repairs of bicycles, footwear, adjustments and repairs of clothing and textile products. | Link |
