MOORE STEPHENS EUROPE VAT RATES AND THRESHOLDS IN THE EUROPEAN UNION CORRECT AS AT 1 MAY 2016
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1 Applies to (examples): Austria 2 Foodstuffs; passenger transport; books; newspapers; admission to cultural events (where 1 not exempt); hotel accommodation; restaurant 12 Certain farm-produced wine. EUR 3 EUR 3 EUR 11 Belgium 21 Certain passenger transport; certain newspapers. Certain foodstuffs; certain passenger transport; books; certain newspapers; admission to cultural 6 events (where not exempt); certain social housing; hotel accommodation. Certain foodstuffs; certain social housing; 12 restaurant EUR 2 EUR 3 EUR Bulgaria 2 Hotel accommodation. BGN BGN BGN 7 BGN 2 Croatia 2 13 Bread & milk; books, audio & video cassettes; certain newspapers; cinema admissions; certain medicines and medical goods. Hotel and other commercial accommodation; certain magazines; restaurant services; edible oils; infant nutrition and water supply; white sugar; concert tickets. HRK 23 HRK 27 HRK 77 Cyprus 1 Certain foodstuffs; pharmaceutical products & vaccines; books; newspapers & magazines; admission to cultural events (where not exempt). EUR 1 6 EUR 1 6 EUR 3 EUR 1 21 Most domestic passenger transport; hotel accommodation; restaurant and catering Czech Republic Essential infant nutrition; books; human & veterinary medicines; certain dietary products. Foodstuffs; certain passenger transport; newspapers & magazines; admission to cultural & sporting events; medical & dental care (where not exempt); hotel accommodation; domestic heating; construction of social housing. CZK 1 CZK 1 14 CZK 326
2 Applies to (examples): Denmark 2 Certain passenger transport; certain newspapers. DKK Estonia 2 Books; newspapers; hotel accommodation. EUR 16 DKK 28 DKK 8 Finland 24 Certain printing services for non-profit oriented entities. Passenger transport; books; certain newspapers; 1 admission to cultural events; hotel accommodation. 14 Foodstuffs; restaurant EUR 1 EUR 1 France Certain newspapers; certain pharmaceutical products. Certain foodstuffs; domestic care services; certain social housing. Certain foodstuffs; passenger transport; certain books; admission to certain cultural events; hotel EUR (services) EUR (other) Germany 1 7 Certain foodstuffs; certain passenger transport; books; newspapers; admission to cultural events (where not exempt); flowers; hotel accommodation. EUR 17 (previous year) & EUR (current year) EUR 1 EUR 12 2 Most books; newspapers; admission to theatres; 6 hotel accommodation. Greece 23 2 Certain foodstuffs; passenger transport; 13 2 admission to other cultural events; medical & dental care (where not exempt). EUR 1 Hungary 27 Books; newspapers, medicine, herbal drugs for retail trade, infant nutrition, medical oxygen, Braille accessories for the blind; supplies of certain newly constructed residential property Certain foodstuffs; hotel accommodation. HUF 6
3 Applies to (examples): Ireland 23 Certain foodstuffs; books; certain children s clothes; oral medicines. 4.8 Livestock. Newspapers; admission to cultural events (where not exempt); hotel accommodation; restaurant EUR 37 (services) EUR 7 (goods) EUR 3 EUR Immovable goods; certain foodstuffs. Italy 22 Non-building land. 4 Certain foodstuffs; certain books; newspapers. Certain foodstuffs; passenger transport (where 1 not exempt); admission to cultural events; hotel EUR 3 4 Latvia Passenger transport; books; newspapers; hotel accommodation; certain medicines and medical goods; certain specialised products intended for infants; domestic heating. EUR Lithuania 21 Certain pharmaceutical products; medical equipment for the disabled. Certain books and newspapers; domestic heating; public transport; certain tourist accommodation. EUR 4 Luxembourg Foodstuffs; passenger transport (where not exempt); books; newspapers; admission to cultural events; hotel accommodation; restaurant Domestic gas & electricity; hairdressing; minor repairs to bicycles, shoes & clothing. Certain fuels; washing & cleaning products; custodian & deposit EUR 2 EUR 1 EUR 1 Malta 18 Goods for human consumption (except in catering); public transport; pharmaceuticals. Books; newspapers; admission to cultural events. 7 Hotel accommodation.
4 Applies to (examples): Netherlands 21 6 Foodstuffs; certain passenger transport; books; newspapers; admission to cultural events; hotel EUR 1 EUR 1 Poland 23 Certain foodstuffs; certain books. Certain foodstuffs; passenger transport; certain newspapers; admission to cultural events; 8 medical & dental care (where not exempt); hotel PLN 1 PLN 16 PLN Portugal 23 Certain foodstuffs; passenger transport; books; newspapers; medical & dental care (where not 6 exempt); hotel accommodation; renovation of certain urban buildings; certain goods and services related to agricultural production. Certain foodstuffs; wine; fuel; musical, cinematic 13 and theatrical performances. EUR 1 or EUR 12 (small retailers) Romania 2 Social housing; books; newspapers; admission to cultural events. Hotel accommodation; human & animal foodstuffs; human and veterinary medicines; restaurant & catering EUR 6 (RON 22 ) EUR 3 (RON 118 ) EUR 1 (RON 34 ) Slovakia 2 1 Books; certain pharmaceutical and medical products; certain foodstuffs. EUR 4 7 EUR 3 EUR 14 Slovenia 22. Foodstuffs; passenger transport; books; newspapers; admission to cultural events; hotel accommodation; certain restaurant EUR Spain Certain foodstuffs; certain books; certain newspapers; medicines. Certain foodstuffs; passenger transport; seeds; waste management; hotel accommodation; most restaurant services; housing (where not exempt).
5 Applies to (examples): Sweden 2 Certain pharmaceutical products. Passenger transport; books; newspapers; 6 admission to cultural events (except cinema admissions). Most foodstuffs; hotel accommodation; restaurant 12 SEK 32 SEK United Kingdom 2 Certain foodstuffs; passenger transport; books; newspapers; children s clothing; certain construction work; certain property transactions. GBP 83 Children s car seats; feminine hygiene products; domestic fuel & power; certain construction work. GBP 7 GBP 83 Notes Exception to registration possible for certain occasional transactions The 3% reduction in all rates applicable in the Greek islands is being progressively withdrawn From 1 January 216 Not-for-profit entities have a threshold of EUR 1 In Madeira, the rates are 22%, 12% and %, respectively; in the Azores, the rates are 18%, % and 4%, respectively NB: examples of the zero rate are supplies at a special reduced rate of zero and particular to the country concerned. Supplies that are exempt with the right to deduct under the VAT Directive and thus common to all countries are not shown. The column containing supplies taxed at the reduced rates is for illustration only and not intended to be comprehensive. We believe the information contained in this publication to be correct at the time of going to press, but we cannot accept any responsibility for any loss occasioned to any person as a result of action or refraining from action as a result of any item herein. This publication cannot be regarded as a substitute for professional advice. Printed and published by the MSEL VAT Community on behalf of Moore Stephens Europe Ltd, a member of Moore Stephens International Ltd (MSIL), a worldwide association of independent firms. Moore Stephens member firms are independent entities owned and managed in each location. Their membership of MSIL should not be construed as constituting or implying any partnership between them, or between any of them and Moore Stephens Europe Ltd or Moore Stephens International Ltd. Moore Stephens Europe Ltd, May 216
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