13 October 2021

Great Britain – VAT rate for hotels to be increased from 5% to 12.5%

Until September 30th 2021, a 5% VAT rate had been applied to hospitality services (provision of sleeping accommodation in hotels, hostels, etc.) in order to boost the hotel industry economy following the impact of the health crisis (COVID-19).

Since 30th September 2021 and until 31st March 2022 a reduced VAT rate of 12.5% applies to hospitality services. After this date, hospitality services will again be subject to the 20% rate.

For more information see the HMRC notice.

Tax Mag

Country Briefs

United Kingdom (except Northern Ireland)

Hotels Restaurants Cafes

VAT rates

13 October 2021

OTHER VAT BRIEFS VAT rates

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