At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%; • Czech Republic : since...
From September 1, 2023, the VAT rate applicable to the hotel and tourism sector will rise from 9% to 13.5%.
This rate will apply to accommodation in hotels and guesthouses, restaurants and entrance fees for certain attractions.
The reduced VAT rate of 9% is applicable until February 28, 2023.
As the temporary reduction of the VAT rate has not been extended, as of February 29, 2023, the 13.5% rate will once again be applicable.
The Irish government has announced in a press release the extension of the reduced VAT rate of 9% applicable to the tourism and hospitality industry until February 28, 2023. The following are affected by the application of the 9% rate: Hotels and tourist accommodation Cinemas, museums, amusement parks Some printed materials, brochures, flyers, programs and...
For the period from 1st November 2020 to 31st August 2022, the following transactions are subject to the 9% reduced rate: Catering (excluding alcohol, soft drinks and bottled water) Hot food take aways, hot tea and coffee Hotel, guest house, caravan or camping bookings Tickets to cinemas, theatres, musicals, museums, art galleries or exhibitions
Following the One Stop Shop reform which came into force on 1st July 2021, impacting the various players in the e-commerce chain (e-sellers, marketplaces, dropshippers etc), Ireland has updated its VAT guide to reflect these changes. For more information you can read our blog on the One Stop Shop reform and the new regulations for...
