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2014 European Union EU VAT rates

Updated 15 April 2014.  You can check 2013 EU VAT Rates here.  You can review worldwide VAT and GST rates here.

The EU sets the broad VAT rules through European VAT Directives,and has set the minimum standard VAT rate at 15%.  The 28 member states are otherwise free to set their standard VAT rates.  The EU also permits a maximum of two reduced rates, the lowest of which must be 5% or above.  Read our briefings on EU VAT Registration and EU VAT Returns.

2014 European Union VAT Rates

Standard VAT rate: 20% (Jan 1984)

Reduced VAT rates: 10% foodstuffs, books, pharmaceuticals, passenger transport, newspapers, admission to cultural and amusement events, hotels

Standard VAT rate: 21% (Jan 1996)

Reduced VAT rates: 12% restaurants

Reduced VAT rates:  6% foodstuffs, books, water, pharmaceuticals, medical, books, newspapers, cultural and entertainment events, hotels

Belgium VAT increase in 2014

Standard VAT rate: 20% (Jan 1999)

Reduced VAT rates: 9% hotels

Bulgaria to stick with 20% VAT

Standard VAT rate: 25% (Mar 2012)

Reduced VAT rates: 13% hotels and newspapers

Croatia raises restaurant VAT rate in 2014

Standard VAT rate: 19% (13 Jan 2014)

Reduced VAT rates: 9% hotels, restaurants

Reduced VAT rates: 5% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, admission to cultural entertainment and sporting events

Cyprus raises VAT in two stages to 19% in 2014

Standard VAT rate: 21% (Jan 2013)

Reduced VAT rates: 15% foodstuffs, books, medical, pharmaceutical, passenger transport, newspapers, admission to cultural sporting and entertainment events, hotels

Czech VAT 1% VAT rise in 2013

Standard VAT rate: 25% (Jan 1992)

Reduced VAT rates: none

Standard VAT rate: 20% (Jul 2009)

Reduced VAT rates: 9% books, pharmaceuticals, medical, hotels

Standard VAT rate: 24% (Jan 2013)

Reduced VAT rates: 14% foodstuffs, restaurants

Reduced VAT rates:  10% books, pharmaceuticals, passenger transport, newspapers, admission to cultural sporting and entertainment events, hotels

Finland VAT rate rises 1% Jan 2013

Standard VAT rate: 20% (1st Jan 2014)

Reduced VAT rates: 10% pharmaceuticals, passenger transport, admission to cultural sporting and entertainment events, hotels, accommodation, restaurants

Reduced VAT rates: 5.5% medical, foodstuffs, ebooks, books

Reduced VAT rates: 2.1% newspapers, pharmaceuticals

French VAT rate increase to 20% from January 2014

Standard VAT rate: 19% (Jan 2007)

Reduced VAT rates: 7% foodstuffs, books, medical, passenger transport, newspapers, admission to cultural and entertainment events, hotels

German reduced 7% VAT rate rise reports in 2013

Standard VAT rate: 23% (Jul 2010)

Reduced VAT rates: 13% foodstuffs, pharmaceuticals, medical, admission to cultural sporting and entertainment events

Reduced VAT rates: 6.5% (Jan 2011) books, newspapers, hotels

Greece to reduce VAT on restaurants from 23% to 13% 1 August 2013

Standard VAT rate: 27% (Jan 2012)

Reduced VAT rates: 18% foodstuffs, hotels

Reduced VAT rates: 5% books, pharmaceuticals, medical

Hungary raises VAT 2% to 27% in 2012

Standard VAT rate: 23% (Jan 2012)

Reduced VAT rates: 13.5% medical

Reduced VAT rates: 9% newspapers, admission to cultural sporting and entertainment events, hotels, restaurants

Reduced VAT rates: 4.8% foodstuffs

Reduced VAT rates: nil% books, medical products, children’s clothing

Ireland VAT 2% rise to 23% January 2012

Ireland extends 9% reduced VAT on tourism

Standard VAT rate: 22% (1st Oct 2013)

Reduced VAT rates: 10% pharmaceuticals, passenger transport, admission to cultural and entertainment events, hotels, restaurants

Reduced VAT rates: 4% foodstuffs, medical, books

Italian VAT rises 1% to 22% 1 October 2013

Standard VAT rate: 21% (Jul 2012)

Reduced VAT rates: 12% (Jan 2011) books, pharmaceuticals, medical, newspapers, hotels

Latvia cuts VAT rate 1% to 21% July 2012

Standard VAT rate: 21% (Sep 2009)

Reduced VAT rates: 9% books

Reduced VAT rates: 5% pharmaceuticals, medical

Standard VAT rate: 15% (Jan 1992)

Reduced VAT rates:  6% bikes, domestic services

Reduced VAT rates: 3% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, admission to cultural, sporting and entertainment events, hotels, restaurants

Luxembourg VAT rate to rise to 17% 1 January 2015

Standard VAT rate: 18% (Jan 2004)

Reduced VAT rates: 7% hotels

Reduced VAT rates: 5% books, medical, newspapers, admission to cultural events

Reduced VAT rates:0% foodstuffs, pharmaceuticals

Standard VAT rate: 21% (Oct 2012)

Reduced VAT rates: 6% foodstuffs, books, pharmaceuticals, medical, passenger transport, admission to cultural and amusement events, hotels, accommodation

Dutch 2% VAT increase to 21% October 2012

Standard VAT rate: 23% (Jan 2011)

Reduced VAT rates: 8% pharmaceuticals, medical, passenger transport, newspapers, hotels, restaurants, admission to cultural sporting and entertainment events

Reduced VAT rates: 5% foodstuffs

Polish VAT rate cut to 22% in 2017

Standard VAT rate: 23% (Jan 2011)

Reduced VAT rates: 13% foodstuffs, agricultural supplies

Reduced VAT rates: 6% foodstuffs, books, pharmaceutical, medical, newspapers, hotels, passenger transport

Portugal aims to cut restaurant and tourism VAT to 13%

Azores raises VAT to 18% 1 Jan 2014

Standard VAT rate: 24% (Jul 2010)

Reduced VAT rates: 9% books, pharmaceuticals, medical, newspapers, admission to cultural and entertainment events, hotels

Reduced VAT rates: 5% social hosing

Standard VAT rate: 20% (Jan 2011)

Reduced VAT rates: 10% books, foodstuffs, medical, pharmaceuticals, entrance to cultural and entertainment events

Slovakia to reduce VAT to 19%

Standard VAT rate: 22% (Jul 2013)

Reduced VAT rates: 9.5% foodstuffs, books, pharmaceuticals, medical, newspapers, admission to sporting cultural and entertainment events, hotels.

Slovenia drops plans to raise VAT to 24%

Standard VAT rate: 21% (since 1 Sep 2012)

Reduced VAT rates: 10% medical, pharmaceuticals, transport of passengers, admission to cultural sporting and entertainment events

Reduced VAT rates: 4% foodstuffs, newspapers

Spain increases VAT 3% September 2012

Standard VAT rate: 25% (Jul 1990)

Reduced VAT rates: 12% foodstuffs

Reduced VAT rates: 6% books

Standard VAT rate: 20% (Jan 2011)

Reduced VAT rates: 5% property renovations

Reduced VAT rates: 0% foodstuffs, books, pharmaceuticals, medical, passenger transport, newspapers, children’s clothing

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