1 January 2021

Germany – Covid-19: 19% and 7% VAT Rates of to be applied again in Germany

As of January1^st 2021, the 19% and 7% VAT rates apply again in Germany. Germany has authorised a temporary reduction in its VAT rates. The standard VAT rate was reduced from 19% to 16% and the reduced VAT rate from 7% to 5%. This measure was in force from 1^st July 2020 to 31st December 2020.

1 January 2021

OTHER VAT BRIEFS Covid-19

Portugal – application of the 0% VAT rate to certain basic necessities

Portugal now applies a 0% VAT rate to 44 so-called basic necessities. These are food products, fruits (pears, apples, bananas, etc.), vegetables (onions, tomatoes, broccoli, etc.), fish (cod, sardines, hake,...

Country Briefs

Portugal

VAT rates

25 April 2023

Czech Republic – Rate change planned for 2024

The Czech Republic is considering consolidating the two reduced VAT rates of 15% and 10% into a single rate of 14% or 13%. The standard rate would remain at 21%....

Country Briefs

Czech Republic

VAT rates

16 April 2023

Bulgaria – extended application of 9% VAT rate for certain goods and services

Bulgaria announced that the 9% VAT rate will remain applicable until the end of 2023 to the following services and sales of goods: Restaurant and caterer ; Organization of excursions...

Country Briefs

Bulgaria

VAT rates

27 March 2023

Spain – Extended application of 0% VAT rate to certain products

The application of the 0% VAT rate applicable to certain products (flour, legumes, etc.) is extended until June 30, 2023. This measure was originally introduced in January 2023.

Country Briefs

Spain

VAT rates

14 March 2023