Richard Cornelisse

VAT rates – European Commission – Situation at 14th January 2013

In EU development, Processes and Controls, Tax News on 20/01/2013 at 12:26 pm

VAT rates applicable in the EU Member States.

LIST OF VAT RATES APPLIED IN THE MEMBER STATES

VAT rates – European commission.

page3image3168

Member States

Code

Super Reduced Rate

Reduced Rate

Standard Rate

page3image7824

Parking Rate

Belgium

BE

6 / 12

21

12

Bulgaria

BG

9

20

Czech Republic

CZ

15

21

Denmark

DK

25

Germany

DE

7

19

Estonia

EE

9

20

Greece

EL

6,5 / 13

23

Spain

ES

4

10

21

France

FR

2,1

5,5 / 7

19,6

Ireland

IE

4,8

9 / 13,5

23

13,5

Italy

IT

4

10

21

Cyprus

CY

5/8

18

Latvia

LV

12

21

Lithuania

LT

5/9

21

Luxembourg

LU

3

6 / 12

15

12

Hungary

HU

5 / 18

27

Malta

MT

5/7

18

Netherlands

NL

6

21

Austria

AT

10

20

12

Poland

PL

5/8

23

Portugal

PT

6 / 13

23

13

Romania

RO

5/9

24

Slovenia

SI

8,5

20

Slovakia

SK

10

20

Finland

FI

10 / 14

24

Sweden

SE

6 / 12

25

United Kingdom

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UK

5

20

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N.B.:Exemptions with a refund of tax paid at preceding stages (zero rates) are not included above (see section V)

TAXUD- I

TAXUD-IITAXUD-III

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