Check the VAT rates applicable in 2026 to your products and services in Europe, in the 27 countries of the European Union (EU), Switzerland, the United Kingdom and Northern Ireland.
From 1 July 2026, Austria has introduced a reduced VAT rate of 4.9% for a selection of essential food products, replacing the previous reduced rate of 10%. The 4.9% rate applies only to products that correspond exactly to the tariff codes listed in the new Schedule 3. Processed or composite products not falling within those...
Article 41 of Finance Law No. 2025-127, published on 14 February 2025, has introduced a change to the way reduced VAT rates apply to renovation works. Until now, businesses and individuals had to complete a simplified certificate (Cerfa form No. 1301-SD) to confirm that the conditions for applying the reduced VAT rate were met. From...
The European Parliament has approved amendments to the applicable VAT rates for the tourism, transport, cultural services and publishing sectors. Here’s what will change: – The reduced VAT rate will increase from 9% to 12% starting 1 January 2026. This new rate will apply to accommodation, scheduled passenger transport (including luggage) and admissions to artistic...
The Italian Government, during the Council of Ministers meeting of 20th June 2025, decided to further postpone the entry into force of the Sugar Tax from 1st July 2025 to 1st January 2026.
The structure of VAT rates, partially harmonized within the European Union, will evolve, and the list of products that can benefit from reduced rates as well: this is what the…
Effective January 1, 2026, the Dutch government will increase the VAT rate from 9% to 21% on the following categories: Cultural and sports services, including access to museums, concerts, sports facilities, and similar venues Import and sale of artwork, collectibles, and antiques. Books, including e-books, as well as newspapers and magazines. Accommodation services, including hotels,...
On September 18, 2024, the Slovak government approved legislative proposal introducing various tax measures, one of which includes a change in VAT rates : The standard rate is raised from 20% to 23%. Two reduced rates: 19% (formerly 10%) and 5% (unchanged) Specific details concerning the goods or services subject to these reduced rates have...
From July1, 2024, olive oil will be added to the list of essential products taxed at a 0-rate during periods of inflation (4% under normal conditions).
From July1, 2024, olive oil will be added to the list of essential products taxed at a 0-rate during periods of inflation (4% under normal conditions).
This rate cut was due to end on April 30, 2024. However, the Cypriot government has decided to extend until June 30, 2024, the temporary application of the 0% VAT rate on certain food products: milk, bread, eggs and baby food.
From September 1, 2024, Finland will have the second-highest standard rate in the European Union. The standard rate will increase from 24% to 25.5%. The reduced rates of 14% and 10% will remain unchanged.
In order to comply with European Union law, the Annual Tax Act 2024 provides for an overhaul of Section 4 No. 21 of the German VAT Act , exempting school and university education, vocational training or retraining. For example, this project abolishes the compulsory certification procedure for independent teachers.
From January1, 2024, VAT rates in Switzerland will increase : Standard VAT rate increases from 7.7% to 8.1%. Reduced VAT rate raised from 2.5% to 2.6 Special rate for lodging increases from 3.7% to 3.8%. To determine the rate applicable to the supply of goods and services, theactual date of delivery of the goods or performance...
As a reminder, from January 1, 2024 the rates applicable in the Czech Republic will be as follows: Standard rate: 21% Reduced rates: 12% In line with this reform, it has been decided that newspapers, periodicals and certain foodstuffs will be subject to the reduced 12% VAT rate. Until now, these products were subject to...
