ust saetze eu mitgliedstaaten
Post on 04-Jun-2018
215 Views
Preview:
TRANSCRIPT
-
8/14/2019 USt Saetze EU Mitgliedstaaten
1/2
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.
-
8/14/2019 USt Saetze EU Mitgliedstaaten
2/2
2
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
top related