- Belgium
- VAT rate on electricity, gas and heat permanently reduced to 6%
- As of April 1. 2023
- Bulgaria
- Croatia
- Cyprus
- Finland
- Germany
- Temporary reduction in the VAT rate for deliveries of gas and heat
- October 1, 2022 to March 31, 2024
- Greece
- Ireland
- Italy
- Lithuania
- 9% reduced VAT rate applies to specific goods and services
- Netherlands
- Poland
- Portugal