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Commission europenne, B-1049 Bruxelles / Europese Commissie, B-1049 Brussel - Belgium. Telephone: (32-2) 299 11 11.Office: J-79 04/079. Telephone: direct line (32-2) 295 72 27. Fax: (32-2) 296 19 30.

EUROPEAN COMMISSIONDIRECTORATE-GENERALTAXATION AND CUSTOMS UNIONResourcesTaxation systems and IT compliance

LIST OF STANDARD VATRATES APPLIED IN THE MEMBER STATESAND ACCESSION COUNTRIES

Last update:January 15th

2013

Member States Standard Rate 2nd

Standard RateGeographical application of 2

nd

Standard Rate

Austria 20% 19%1 Communes of Jungholz and Mittelberg

Belgium 21%Bulgaria 20%

Cyprus 18%2,3

Czech Republic 21%4,5

Denmark 25%

Estonia 20%6

Finland 24%7,8

France 19,6%

Germany 19%9

Greece 23%10,11,12

Hungary 27%13,14,15

Ireland 23%16,17

1Rate increased from 16% to 19% on July 1

st2007.

2

Rate increased from 15% to 17% on March 1st

2012.3Rate increased from 17% to 18% on January 14th2013.

4Rate increased from 19% to 20% on January 1

st2010.

5Rate increased from 20% to 21% on January 1 st2013.

6Rate increased from 18% to 20% on July 1

st2009.

7Rate increased from 22% to 23% on July 1

st2010.

8Rate increased from 23% to 24% on January 1 st2013.

9Rate increased from 16% to 19% on January 1

st2007.

10Rate increased from 18% to 19% on April 1

st2005.

11Rate increased from 19% to 21% on March 15

th2010.

12Rate increased from 21% to 23% on July 1

st2010.

13Rate decreased from 25% to 20% on January 1

st2006.

14Rate increased from 20% to 25% on July 1

st2009.

15Rate increased from 25% to 27% on January 1st2012.16

Rate decreased from 21,5% to 21% on January 1st2010.

17Rate increased from 21% to 23% on January 1

st2012.

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Member States Standard Rate 2nd

Standard RateGeographical application of 2

nd

Standard Rate

Italy 21%18

Latvia 21%19,20,21

Lithuania 21%22

Luxembourg 15%

Malta 18%

Netherlands 21%23

Poland 23%24

Portugal 23%25,26,27

Romania 24%28

Slovakia 20%29

Slovenia 20%

Spain 21%30,31

Sweden 25%

United Kingdom 20%32,33

Information available on CIRCABC site:https://circabc.europa.eu/w/browse/afbdb4c8-80c3-441b-a536-c8f332e67e49

Information available on EUROPA site:http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/e-services/article_1610_en.htm

Changes for 2013 highlighted in green.

18Rate increased from 20% to 21% on September 17th2011.19

Rate increased from 18% to 21% on January 1st2009.

20Rate increased from 21% to 22% on January 1

st2011.

21Rate decreased from 22% to 21% on July 1

st2012.

22Rate increased from 19% to 21% on September 1

st2009.

23Rate increased from 19% to 21% on October 1

st2012.

24Rate increased from 22% to 23% on January 1

st2011.

25Rate decreased from 21% to 20% on July 1

st2008.

26Rate increased from 20% to 21% on July 1

st2010.

27Rate increased from 21% to 23% on January 1

st2011.

28Rate increased from 19% to 24% on July 1

st2010.

29Rate increased from 19% to 20% on January 1

st2011.

30

Rate increased from 16% to 18% on July 1

st

2010.31Rate increased from 18% to 21% on September 1st2012.

32Rate increased from 15% to 17,5% on January 1

st2010.

33Rate increased from 17,5% to 20% on January 4

th2011.

https://circabc.europa.eu/w/browse/afbdb4c8-80c3-441b-a536-c8f332e67e49https://circabc.europa.eu/w/browse/afbdb4c8-80c3-441b-a536-c8f332e67e49http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/e-services/article_1610_en.htmhttp://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/e-services/article_1610_en.htmhttp://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/e-services/article_1610_en.htmhttps://circabc.europa.eu/w/browse/afbdb4c8-80c3-441b-a536-c8f332e67e49