Check the VAT rates applicable in 2022 to your products and services in Europe, and understand the VAT rate system applicable in the 27 member states of the European Union.
VAT rates applicable on January 1st 2022
The VAT rates in force since January 1st 2022 in the 27 member states of the European Union, and Non-EU European countries, are as follows
|Country||Code||Super-reduced rate (%)||Reduced rate (%)||Parkign rate (%)||Standard rate (%)||UE||Changes 2021|
|Austria||AT||–||10% / 13%||20%||x|
|Belgium||BE||–||6% / 12%||21%||x|
|Cyprus||CY||–||5% / 9%||19%||x|
|Greece||EL||–||6% / 13%||24%||x|
|Finland||FI||–||10% / 14%||24%||x|
|France||FR||2,10%||5,5% / 10%||20%||x|
|Croatia||HR||–||5% / 13%||25%||x|
|Hungary||HU||–||5% / 18%||27%||x|
|Ireland||IE||4,80%||9% / 13,5%||23%||x|
|Italy||IT||4%||5% / 10%||22%||x|
|Lithuania||LT||–||5% / 9%||21%||x|
|Latvia||LV||*||5% / 12%||21%||x|
|Malta||MT||–||5% / 7%||18%||x|
|Poland||PL||–||5% / 8%||23%||x|
|Portugal||PT||–||6% / 13%||23%||x|
|Romania||RO||–||5% / 9%||19%||x|
|Sweden||SE||–||6% / 12%||25%||x|
|Slovenia||SI||–||5% / 9,5%||22%||x|
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 2022
The following is a list of changes to the VAT rates for certain categories of products and services in each EU country:
- GERMANY: The reduced VAT rate of 7% on food in bars and restaurants is extended until December 31st 2022.
- BULGARIA: The reduced VAT rate of 9% is extended until December 31st 2022 for restaurants, catering services, books and other publications, services related to sports facilities, baby and toddler food, diapers and similar baby hygiene products.
- GREECE: The reduced VAT rates for tourist packages, passenger transport, cafes, alcoholic beverages and cinema tickets has been extended until June 2022. Reduction of the VAT rate from 24% to 13% for gymnasiums, swimming pools and schools that are not exempt from VAT. Extension of the scope of the 6% VAT rate to include animal feed.
- IRELAND: For the period from November 1st 2020 to August 31st 2022, the following are subject to the reduced rate of 9%: catering and restaurant services (excluding alcohol, soft drinks and bottled water), the sale of hot meals to take away, tea and hot coffee, hotel bookings, guest houses, caravans or campgrounds, and finally entrance fees for the cinema, theater, musical performances, museums, art galleries or exhibitions.
- ITALY: From 2022, the VAT rate applicable to“absorbent products for feminine hygiene” (prodotti assorbenti per l’igiene femminile) is reduced from 22% to 10%.
- LATVIA: From January 1st 2022, the VAT rate applicable to books and print media in physical and electronic format is reduced from 12% to 5%.
- POLAND: From February 1st 2022 to July 31st 2022, the 0% rate applies to certain foodstuffs, certain fertilizers and plant protection products for agricultural production, and natural gas. During this period the 5% rate applies to the supply of electricity and thermal energy. The 8% rate applies to certain fuels.
See our Country Briefs: VAT rates.
What is the VAT rate for your products and services?
The VAT Directive sets out a legal framework for VAT rates within the European Union, but leaves Member States free to determine the level of 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 ceiling.
- Reduced VAT rates: EU countries have the option of applying one or two reduced rates, which apply only to goods and services listed in Annex III of the VAT Directive. They do not apply to services offered by electronic means; they may not be lower than 5%.
Examples of products and services eligible for reduced rates: food, passenger transport, restaurants, works of art, etc.
- There are a number of exceptions to the standard rules. For mainly historical reasons, many EU countries were allowed, under certain conditions, to be exempt from the rules for a transitional period. They may thus continue to apply rates below 5% (including zero rates and super-low rates) – and reduced rates for goods and services not listed in the Directive.
Member States who, before 1st January 1991, applied a reduced VAT rate to products not listed in Annex III of the VAT Directive have been authorised to apply a “parking rate” on a provisional basis. This may not be lower than 12%, to allow them to move towards the standard rate more easily.
- Super low rates: below 5%, only apply to a few categories of goods.
EU Member States have some flexibility when it comes to determining the VAT rates, but they cannot have a standard rate below 15% or a reduced rate below 5% – with some exceptions.
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.