24 September 2021

Ireland – 9% VAT rate for restaurants and hotels extended

For the period from 1^st November 2020 to 31st August 2022, the following transactions are subject to the 9% reduced rate:

Catering (excluding alcohol, soft drinks and bottled water)
Hot food take aways, hot tea and coffee
Hotel, guest house, caravan or camping bookings
Tickets to cinemas, theatres, musicals, museums, art galleries or exhibitions

Tax Mag

Country Briefs

Ireland

Hotels Restaurants Cafes

VAT rates

24 September 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

France – Change to get an EORI number

The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity...

Country Briefs

France

Import Export

6 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