Check the VAT rates applicable in Europe, and identify the changes in 2023. and understand the VAT rate system applicable in the 27 member states of the European Union.
VAT rates applicable on January 1, 2023
The VAT rates in force since January 1st, 2023 in the 27 member states of the European Union, and beyond, are as follows :
| Pays | Code | Taux super-réduits (%) | Taux réduits (%) | Taux parking (%) | Taux standard (%) |
|---|---|---|---|---|---|
| Autriche | AT | – | 10% / 13% | 13% | 20% |
| Belgique | BE | – | 6% / 12% | 12% | 21% |
| Bulgarie | BG | – | 9% | – | 20% |
| Chypre | CY | – | 5% / 9% | – | 19% |
| République tchèque | CZ | – | 10/15% | – | 21% |
| Allemagne | DE | – | 7% | – | 19%% |
| Danemark | DK | – | – | – | 25% |
| Estonie | EE | – | 9% | – | 20% |
| Grèce | EL | – | 6% / 13% | – | 24% |
| Espagne | ES | 4% | 10% | – | 21% |
| Finlande | FI | – | 10% / 14% | – | 24% |
| France | FR | 2,10% | 5,5% / 10% | – | 20% |
| Royaume Uni | GB | – | 5% | – | 20% |
| Croatie | HR | – | 5% / 13% | – | 25% |
| Hongrie | HU | – | 5% / 18% | – | 27% |
| Irlande | IE | 4,80% | 9% / 13,5% | 13,50% | 23% |
| Italie | IT | 4% | 5% / 10% | – | 22% |
| Lituanie | LT | – | 5% / 9% | – | 21% |
| Luxembourg | LU | 3% | 7% | 13% | 16% |
| Lettonie | LV | * | 5% / 12% | – | 21% |
| Malte | MT | – | 5% / 7% | – | 18% |
| Pays Bas | NL | – | 9% | – | 21% |
| Pologne | PL | – | 5% / 8% | – | 23% |
| Portugal | PT | – | 6% / 13% | 13% | 23% |
| Roumanie | RO | – | 5% / 9% | – | 19% |
| Suède | SE | – | 6% / 12% | – | 25% |
| Slovénie | SI | – | 5% / 9,5% | – | 22% |
| Slovaquie | SK | – | 10% | – | 20% |
| Irlande du Nord | XI | 5% | 20% | ||
| Suisse | CH | 2,5%/3,7% | 7,7% |
Please note: this information is valid on the date of publication, but is subject to change at any time.
Changes in VAT rates in the European Union in 2023
The following is a list of changes to the VAT rates applicable to certain categories of products and services for each country in the European Union (EU):
- SPAIN:some changes are to be noted on basic foodstuffs (milk, fruit, bread…) with the applicable VAT rate going from 4% to 0% in 2023. Oil and pasta are subject to a rate reduction from 10% to 5%.
- FRANCE: The application of the reduced VAT rate of 5.5% is extended until December 31st, 2023 for materials and products for protection against COVID-19. The reduced rate of 5.5% is also applied to the delivery of foodstuffs which are intended for consumption by food-producing animals, as well as on products of agricultural, fishing and fish farming origin.
- LITHUANIA: the reduced rate of 9% is maintained until December 31st, 2023 on hotel, sports and cultural services.
- LUXEMBOURG: from 2023, the applicable VAT rates will change. The standard VAT rate is reduced from 17% to 16%. The VAT parking rate is reduced to 13% and the reduced rates are reduced from 8% to 7%. There is no change applied to the super-reduced rate, which remains at 3%.
See our Country Briefs: VAT rates.
What is the VAT rate for your products and services?
Council Directive (EU) 2022/542 of 5 April 2022 updated the legal framework for VAT rates within the European Union. This framework allows the Member States to determine the applicable rates, and to some extent the product categories.
- Standard VAT rate: this is the rate that EU countries must apply to all non-exempt goods and services. It may not be less than 15%. However, the legislation does not set a limit.
- Reduced VAT rates: EU countries can apply 2 super-reduced VAT rates above 5%. They can only be applied to 24 types of goods and services listed in Annex III of the VAT Directive.
Examples of products and services eligible for reduced rates: food, passenger transport, restaurants, works of art, etc. - Reduced rate below 5%: it can only be applied to 7 categories of goods and services listed on Annex III of Directive 2006/112/EC.
- 0% rate for deducting VAT on purchases: it can only be applied to 7 categories of goods and services listed in Annex III of Directive 2006/112/EC.
EU member states have until December 31, 2024 to incorporate these new features into their legislation.
Please note: the VAT rates for domestic transactions are also applied to international transactions – Intra-Community acquisitions and imports.
Advice from the Experts
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.
