- Cape Verde: Reduction VAT on electricity and water from 15% to 8%
- North Macedonia Reduces VAT on Electricity Supplies to 5% between July 16, 2021 and June 30, 2022
- Portugal: Decrease of the VAT rate on electricty to 13% (as of Dec 1, 2020/March 1, 2021)
- Spain: Reduction of the VAT rate to 10% on electricity supplies as of June 26, 2021 till December 31, 2021