VAT rates in Europe in 2021

Check the applicable VAT rates and changes in 2021 in Europe.

Update: Current VAT rates in Europe

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VAT rates have been updated in 2022 in several of the 27 countries of the European Union: check the current rates and changes in our article: VAT rates 2022 in Europe.

Changes in VAT rates in the European Union in 2021

Here are the changes in 2021 on VAT rates in the European Union. Please note that this information may have changed over time. and check the information on the current VAT rates.

  • GERMANY: the VAT rate on the sale of e-books, feminine hygiene products and long-distance train journeys has been reduced from 19% to 7%.
  • AUSTRIA: the VAT rate on sales of e-books was reduced from 20% to 10%.
  • CROATIA : the reduced VAT rate of 13% now applies to the preparation and serving of meals (including take-away meals), as well as to services related to copyright, composers and artists, and to rights holders exercising this activity under a specific regulation. However, the reduction of the standard rate from 25% to 24% has been indefinitely postponed.
  • HUNGARY: the VAT rate for hotel accommodation and similar short-stay tourist accommodation services is now 5%.
  • GREECE:The VAT rate on protective helmets and protective items for infants has been reduced to 6%.
  • NETHERLANDS: the VAT rate for the sale of e-books has been reduced from 21% to 9%.
  • POLAND: no changes expected, but note that since 01/11/2019, the VAT rate for the sale of e-books has been reduced from 23% to 5%.
  • PORTUGAL: as the budget for 2020 is still under discussion, no change in VAT rate applies on 01/01/20, however as soon as the budget is voted, the VAT on bullfighting activities will increase from 6% to 23%. It will decrease from 23% to 6% on:
    • wastewater treatment
    • entrance fees, guided and unguided visits to museums and certain listed buildings of national, public or municipal interest ;
    • entrance fees for zoos, botanical gardens and aquariums
  • CZECH REPUBLIC: VAT on the supply of heating and air-conditioning equipment has been reduced to 10%.
  • SLOVAKIA: a reduced VAT rate of 10% is now in force for sales of periodicals (newspapers, magazines and journals published at least 4 times a week). In addition, the list of foods benefitting from the reduced 10% rate is also extended to so-called healthy foods like dairy products, natural honey, certain vegetables, fruit and pastries.
  • SLOVENIA: VAT on sales of electronic books and periodicals has been reduced to 5%.

See our Country Briefs: VAT rates.

Advice from the Experts
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Faced with such diverse procedures, the complex paperwork and ever-changing regulations, experience shows that many companies benefit from entrusting their VAT compliance to specialists. Your tax agent or fiscal representative can ensure all your reporting obligations.
Find out more about our fiscal representative services, or contact us.



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