欧洲各国增值税一览

III. APPLICATION OF THE PARKING RATE IN CERTAIN MEMBER STATES ...................................... 9
IV. LIST OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER STATES...... 11
VI. VAT RATES GENERALLY APPLIED IN THE MEMBER STATES TO CERTAIN PRODUCTS OR SERVICES ............................................................................................................................................................................ 15
4
5,5 25 13,5 4 Ν/Α 21 21 351 27 [ex] 21 20
8 [ex] 5
9,5 20 24 25 20
6
[ex] 10 20
10
17
6
[ex] 5
0
10a Renovation and
21 20 15 25 19 20 23 1053 1054 25 13,5 10
5
21 21 17 27 18 21 20
8
6 24 22
8
6 24 9,5
5
6
9 9,5
23 2322
20 14 12 0 25 20
20 24 25 0
10 10 25 0
0 20
10 24 25 0
[ex] [ex]
20 24 25 5
0 10 6
0
20
0
10 10 6
0
Books on other
21 20 21 25 19 20 23
20 15 [ex] 7
20 23 21 5,5 [ex]48 23 [ex] 5 [ex] 21
3
27 18
6
20
8
23 24 9,5 20 [ex] 6
20
... 21
25
22
[ex] 10 [ex] [ex]
1049
10. Social housing
[ex]
1250 20 15 25 19 20 23
6
7
637 21 20 25
9
5 2138 21
4
6 20 5
6
9
9,5 10
24
624
025
23 2322
25 20
6 10 8
6
9 9,5 20 1028 6
0
23 2322
24
6 10 5
6
9
23 2322
8
6 [ex] 8 [ex] 9
10
13
2339
9,5 20 1028 [ex] 0 24 6
24
-
6 / 12
25
-
5
20
Parking Rate
12 13,5 14 12 13 -
N.B.: Exemptions with a refund of tax paid at preceding stages (zero rates) are not included above (see section V)
8
6
24 9,5 20 24 25 556
repairing of private 652
20
Category
BE BG CZ DK DE EE EL ES FR HR IE IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
Admission to amusement parks
8. Pay TV/ cable TV
6
20 15 25 19 20 23 21 1040 25
20 15 25 7
20 15 25 19
20 15 [ex] 7
0
0 19
20 10 25 7
20 13
4 5,5 52
0
4
5
21 21
3
54
06
6
10
4,83
185
27
23 10 10 137 9
10 19 128
13,5
20 25 23
20 [ex]9 10 5,5 1310 [ex]11 10
VII. GEOGRAPHICAL FEATURES OF THE APPLICATION OF THE VAT IN THE EUROPEAN UNION 21
VIII. THE EVOLUTION OF THE VAT RATES APPLICABLE IN THE MEMBER STATES ...................... 23
Category
BE BG CZ DK DE EE EL ES FR HR IE IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
1. Foodstuffs
6
12
21
2. Water supplies
6
3. Pharmaceutical
6
products
TV licence
21
23
25
17 27
23
20
[-] 20 [ex]41 25 [ex] 20 [ex] 21 2,1 N/A [ex] 4
19 [-] 21 N/A [ex]44 [ex] [ex] 10 23
6
24 [ex]47 [ex]46 10 [ex] [ex]
21
27
22 20
9. Writers, composers, 6
20 23 10 10 25 [ex] 10
5
12 917 [ex] 27 018 [ex] 10
0
[ex] 9 [ex]19 21
3
6
19
21
9
6
4
5,5 520
0
4
5 12 9
3
5
5
6 10
21 2021
22
5
6
9 9,5
24

8
6
9 9,5
23
8
6
916 9,5
5 12 9
3
5
5
6
21 20 1331
22
21
25
7. Admission to cultural [ex] 20 15 25 [ex] 20 23 [ex]32 5,5 533 [ex] 10 [ex] [ex] [ex]35 3 1836 5
services (shows,
1334
27
cinema, theatre)
4 5,5 5
23 423 19 21 21
3
5
5
physical means of
2021
22
support
Newspapers
0 20 15 0
7
926
6
4
2,1 527
9
4
5 12 9
3
5
5
6
25
21 20 1329
Periodicals
21
25
0
20 15 25
7
926
6
4
2,1 530
9
4
2
I. LIST OF VAT RATES APPLIED IN THE MEMBER STATES
Member States
Belgium Bulgaria Czech Republic Denmark Germany Estonia Greece Spain France Croatia Ireland Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom
21
4. Medical equipment 6
for disabled persons 21
Children’s car seats 21
5. Transport of
6
passengers
(+see n° VI)
0
6. Books
6
21
20 101 25
7
15
19
20 15 25 7
20 10 25 19
21
-
-
25
-
7
19
-
9
20
-
6 / 13
23
4
10
21
2,1
5,5 / 10
20
-
5 / 13
25
4,8
9 / 13,5
23
4
10
22
-
5/9
19
-
12
21
-
5/9
21
3
8
17
-
5 / 18
27
-
5/7
18
-
6
21
-
10
20
-
5/8
23
-
6 / 13
23
-
5/9
24
-
9,5
22
-
10
20
-
10 / 14
Code
BE BG CZ DK DE EE EL ES FR HR IE IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
Super Reduced
Rate
Reduced Rate
Standard Rate
-
6 / 12
21
-
9
20
-
10 / 15
9
22
5
21 21
20 21 20 [ex]41 25 19 20 [ex]42 21 10 [ex]43 23 22 19 21 21
3 27 18 6 10 8 23 9 9,5 20 10 25 20 3 [ex]44 18 21 10 845 23 24 22 [ex]46 24 25 20
9,5 20 10 6 20 [ex]
II. APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODS AND SERVICES CONTAINED IN ANNEX III OF VAT DIRECTIVE 2006/112/EC
Taxud.c.1(2015) - EN
VAT Rates Applied in the Member States of the European Union
Situation at 1st September 2015
CONTENTS
I.
LIST OF VAT RATES APPLIED IN THE MEMBER STATES .................................................................. 3
5
21 21
3
27 [ex] 6
10
13
25 23
9
6
4
2,1 512
0
10
5
12
513
3
514
0
6 10
13 10 10
27
23 21 20 25 23 22
17
21
9
13
4
5,5 515
0
4
5
12
511
3
5
5
6 20
10
25 23 22
17 27
21
20 23 21 20 25 13,5 22 5 21 21 17 27 18 21 20
II. APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODS AND SERVICES CONTAINED IN ANNEX III OF VAT DIRECTIVE 2006/112/EC............................... 4
3
II. APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODS AND SERVICES CONTAINED IN ANNEX III OF VAT DIRECTIVE 2006/112/EC
N.B.:
The purpose of this document is to disseminate information about the VAT rates in force in the Member States of the European Union. The information has been supplied by the respective Member States, but part of it has not been verified by some of them yet. The Commission cannot be held responsible for its accuracy or completeness, neither does its publication imply any endorsement by the Commission of those Member States’ legal provisions.
V. CASES WHERE THE ZERO RATE IS APPLIED TO CONSUMPTION IN THE LEGISLATION OF THE MEMBER STATES (TITLE VIII, CHAPTER 4 OF THE VAT DIRECTIVE 2006/112/EC) ................. 13