16 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%.

The 15% VAT rate currently applies to certain books, medical products and foodstuffs.

The 10% VAT rate applies to certain pharmaceutical products, cultural events, catering and hospitality services.

If passed, the measure could go into effect in January 2024.

16 April 2023

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

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

Estonia – Increase of the standard VAT rate from 2024

The Estonian government is expecting an increase in the standard VAT rate of 2%. It increases from 20% to 22%. This increase would take effect on January 1, 2024.

Country Briefs

Estonia

VAT rates

3 March 2023