Some countries has reduced the VAT rate for the sectors that has faced the highest damages (such as hospitality), whereas others have went all the way reducing all of the standard rates (etc. Germany). While it is hard to keep track of all these changes, we provide in the table below a short recap of the main recent changes of VAT rates in the EU.
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Country | Scope | New rate | Old rate | Entry date | End date |
Austria | Non-Alcoholic beverages | 10% | 20% | 01 Jul 2020 | 31 Dec 2020 |
Hospitality, culture, publishing | 5% | 10% | 01 Jul 2020 | 31 Dec 2020 | |
Belgium | Hospitality, restaurants, cafes (excluding the supply of beers with an actual alcoholic strength by volume exceeding 0.5% vol. and other beverages with an actual alcoholic strength by volume exceeding 1.2% vol) and publishing | 6% | 12% | 8 Jun 2020 | 31 Dec 2020 |
Bulgaria | Hospitality, restaurants, cafes and books | 9% | 21% | 01 Jul 2020 | 31 Dec 2020 |
Croatia | Basic foodstuffs (only a proposal) | 13% | 25% | TBC | TBC |
Cyprus | Hotels, accommodation, hospitality, restaurants, cafes and public transport | 5% | 9% | 01 Jul 2020 | 10 Jan 2021 |
Czech Republic | Accommodation, sports and cultural services | 10% | 15% | 01 Jul 2020 | 31 Dec 2020 |
Germany | Standard rate | 16% | 19% | 01 Jul 2020 | 31 Dec 2020 |
Reduced rate | 5% | 7% | 01 Jul 2020 | 31 Dec 2020 | |
Hospitality, restaurants, cafes | 5% | 7% | 01 Jul 2020 | 1 Jul 2020 | |
Greece | Public transport (including taxis, ferries) non-alcoholic beverages | 13% | 24% | 01 Jun 2020 | 31 Oct 2020 |
Greece islands of Chios, Kos, Leros, Lesbos, and Somos) | Accommodation and hotels, restaurants, cafes and catering, passenger transport (30 percent cut of all VAT rates) | 5% | 9% | 01 Jul 2020 | 9 Jan 2021 |
Ireland | Standard rate | 21% | 23% | 01 Sep 2020 | 28 Feb 2021 |
Lithuania | Hospitality, restaurants, cafes (only a proposal) | 9% | 21% | TBC | 31 Dec 2020 |
Moldova | Hospitality, restaurants, cafes | 15% | 20% | 01 May 2020 | 31 Dec 2020 |
Norway | Hospitality, public transport, cultural and sporting events | 6% | 12% | 01 Apr 2020 | 31 Oct 2020 |
UK | E-books and online magazines | 0% | 20% | 01 May 2020 | – |
Hospitality and tourism, restaurants, cafes, pubs, admissions to certain attractions (excluding served alcoholic drinks) | 5% | 20% | 15 Jul 2020 | 12 Jan 2021 |