Last Update: February 27, 2021
Click the name of the country in case you want to see the country specific news.
| VAT RATE CHANGES | |||||
| Country | Start date | End date (if appplicable) | Old rate | New rate | Scope |
| Austria | 31/12/2021 | 5% | 20% | Temporary application of a reduced VAT rate of 5% in the gastronomy, culture and publishing sectors shall be prolonged to last until 31 December 2021 | |
| Belarus | VAT rate changes for repairs of vehicles, foodstuffs, medicies, medical devices, etc | ||||
| Belgium | 01/01/2021 | 31/12/2022 | 6% | Demolition and reconstruction of private residences | |
| Botswana | 01/04/2021 | 12% | 14% | Increase standard rate | |
| Bulgaria | 31/12/2021 | 20% | 9% | (1) Restaurant and catering services, which consist of supply of cooked and uncooked food, except for services, which consist of supply of spirits. (2) Supply of books on physical carriers or by electronic means (including textbooks, training aids, drawing books, etc.), but excluding editions with advertising content and editions where the content is mostly musical or audio-visual and (3) diapers for babies. | |
| Colombia | 01/01/2021 | 8% | 0% | Temporary VAT cut for COVID hospitaliy | |
| Czech Republic | 16/08/2022 | 15% | 10% | VAT cut on accomodation; sporting & cultural events | |
| Czech republic | Proposal: reduce VAT on women’s menstrual aids | ||||
| Czech Republic | 03/02/2021 | 03/04/2021 | 0% | VAT exemption for respirators | |
| European Union | 31/12/2022 | 0% | VAT Relief on Vaccines and Test Kits for EU hospitals, medical practitioners and individuals. This measure is applicable in all EU Member States | ||
| Finland | 30/04/2021 | 0% | Exemption for domestic sales of goods used for the prevention, testing and treatment of covid-19 infection and intra-Community acquisitions from other Member States | ||
| Germany | 01/07/2021 | 19% | VAT cut for COVID resturants; catering | ||
| Greece | 01/05/2021 | 6% | Reduced VAT Rate for PPEs | ||
| Greece | 31/09/2021 | 24% | 13% | Temporary VAT cut for COVID: coffee and non-alcoholic beverages, passenger transport, and cinema theatrical performance tickets | |
| Greece | 01/07/2021 | – | – | Holiday islands discounted VAT rate – 30 percent discount on VAT rates for goods and services | |
| Greece | 30/04/2021 | 6% | Reduced VAT Rate for PPEs | ||
| Hungary | 01/01/2021 | 31/12/2022 | 27% | 5% | Reduced VAT Rate for New Residential Properties |
| Ireland | 01/09/2020 | 28/02/2021 | 23% | 21% | Ending of temporary VAT cut for COVID |
| Ireland | 01/01/2022 | 13.5% | 9% | Ending of temporary VAT cut on tourism and hospitality for COVID | |
| Ireland | 28/02/2021 | 23% | 21% | General standard VAT rate decrease | |
| Jamaica | 01/04/2021 | 16.5% | 15% | Temporary VAT cut on hospitality for COVID | |
| Malaysia | 01/07/2021 | 6% | 0% | Temporary VAT cut on tourism | |
| Mexico | 01/01/2021 | 31/12/2024 | 16% | 8% | VAT at Southern and Northern border regions |
| Netherlands | 16/03/2020 | 31/03/2021 | 0% | Provision of care personnel | |
| Netherlands | Not known yet | 9% | Online sports services by gyms | ||
| North Macedonia | 01/01/2021 | 10% | Supply of food and beverages (except alcoholic) for immediate consumption at the place of supply, Catering services (except alcoholic beverages) | ||
| Norway | 01/06/2021 | 6% | 12% | Further extension??? | |
| Oman | 01/04/2021 | 0% | 5% | Introduction of VAT | |
| Portugal | 31/12/2021 | 6% | Reduced rate on face masks and hand sanitizer sold to general public | ||
| Slovakia | 12/02/2021 | 30/04/2021 | 0% | PPE’s | |
| Turkey | 31/05/2021 | 18% | 8% | Temporary VAT cut on hotels, accomodation, domestic flights | |
| United Arab Emirates | 01/09/2020 | 28/02/2021 | 5% | 0% | Temporary zero-rating of personal protective equipment (PPE) |
| UK | 31/03/2021 | 20% | 5% | Temporary VAT cut on tourism and hospitality for COVID | |
| Uruguay | 04/04/2021 | 13% | 22% | Café and restaurtant services temporary VAT cut | |
