Stawki VAT w krajach UE (2008).pdf

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TAXUD-2003-01874-00-00-FR-TRA-00 (EN)
European Commission
Taxation and Customs Union
DOC.2441/2008 - EN
VAT Rates
Applied in the Member States
of the European Community
Situation at 1 st July 2008
1049 Brussels - Belgium
28070155.030.png
CONTENTS
I.
LIST OF VAT RATES APPLIED IN THE MEMBER STATES ................................................................. . 3
II.
APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES
OF GOODS AND SERVICES CONTAINED IN ANNEX III OF VAT DIRECTIVE 2006/112/EC......... 4
III.
APPLICATION OF THE PARKING RATE IN CERTAIN MEMBER STATES ...................................... 8
IV.
LIST OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER STATES ..... 10
V.
CASES WHERE THE ZERO RATE IS APPLIED TO CONSUMPTION IN THE LEGISLATION OF
THE MEMBER STATES (TITLE VIII, CHAPTER 4 OF THE VAT DIRECTIVE 2006/112/EC)........ 12
VI.
VAT RATES GENERALLY APPLIED IN THE MEMBER STATES TO CERTAIN PRODUCTS OR
SERVICES ........................................................................................................................................................ 14
VII.
VAT RATES APPLIED BY THE MEMBER STATES TO THE LABOUR-INTENSIVE SERVICES
CONTAINED IN ANNEX IV OF VAT DIRECTIVE 2006/112/EC ........................................................... 20
VIII. GEOGRAPHICAL FEATURES OF THE APPLICATION OF THE VAT IN THE COMMUNITY .... 22
IX.
THE EVOLUTION OF THE VAT RATES APPLICABLE IN THE MEMBER STATES...................... 24
N.B.: The purpose of this document is to disseminate information about the VAT rates in force
in the Member States of the European Community. The information has been supplied by the
respective Member States, but part of it has not been verified by some of them yet. The
Commission cannot be held responsible for its accuracy or completeness, neither does its
publication imply any endorsement by the Commission of those Member States’ legal
provisions. The official order of the Member States has not always been respected because of
practical reasons. It will be restored as soon as possible. For more detailed information, please
consult the document "VAT in the European Community"
http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_community/index_en.htm.
2
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I. LIST OF VAT RATES APPLIED IN THE MEMBER STATES
Member States Code
Super
Reduced
Rate
Reduced Rate
Standard
Rate
Parking Rate
Belgium
BE
-
6 / 12
21
12
Bulgaria
BG
7
20
Czech Republic
CZ
-
9
19
-
Denmark
DK
-
-
25
-
Germany
DE
-
7
19
-
Estonia
EE
-
5
18
-
Greece
EL
4,5
9
19
-
Spain
ES
4
7
16
-
France
FR
2,1
5,5
19,6
-
Ireland
IE
4,8
13,5
21
13,5
Italy
IT
4
10
20
Cyprus
CY
-
5 / 8
15
-
Latvia
LV
-
5
18
-
Lithuania
LT
-
5 / 9
18
-
Luxembourg
LU
3
6 / 12
15
12
Hungary
HU
-
5
20
-
Malta
MT
-
5
18
-
Netherlands
NL
-
6
19
-
Austria
AT
-
10
20
12
Poland
PL
3
7
22
-
Portugal
PT
-
5 / 12
20
12
Romania
RO
9
19
Slovenia
SI
-
8,5
20
-
Slovakia
SK
-
10
19
-
Finland
FI
-
8 / 17
22
-
Sweden
SE
-
6 / 12
25
-
United Kingdom
UK
-
5
17,5
-
N.B.: Exemptions with a refund of tax paid at preceding stages (zero rates) are not included
above (see section V)
3
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II. APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODS AND SERVICES CONTAINED IN
ANNEX III OF VAT DIRECTIVE 2006/112/EC
0 = zero rate (exemption with refund of tax paid at preceding stage); [ex] = exemption
Category
BE BG CZ DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
1. Foodstuffs
6 20
9
25 7 18 9
4 5,5 0
4
0 18
5
3
20 0 1
6
10
3
5
19 8,5 19 17 12 0
12
19
7 19,6 4,8 10 5
5 2 18
7
12
25 17,5
21
13,5
15
22 20
2. Water supplies
6 20
9
25 7 18 [ex] 3
9
7 5,5 [ex] 4
10 5
5 18
3
20
0
6
10
7
5
19 8,5 19 22 25 0
21
18 5
3. Pharmaceutical
products
6 20
9
25 19 5
9
4 2,1 0 10 0
5
5
3
5
0
6
20
7
5
9 8,5 10
8
25 0
5,5
21
19 16 19,6
20
15
19
20
0 17,5
4.
Medical equipment
for disabled persons
6 20
9
25 7
5
9
7 5,5 0
4
5
5
5
3
5 18 6 6
20
7
5
9 7 8,5 10 22 25 0
21
20
15 20
19
[ex] [ex]
Children’s car seats
21 20
9
25 19 18 19 16 19,6 21 20 15 18 18 15 20 18 19 20
7
20 19 20 19 22 25 5
5. Transport of
passengers
(+see n° VI)
6 20
9 [ex] 7 18 9
7 5,5 [ex] 10 8
5
5 [ex] 20 0 8 [ex] 10
7
5
19 8,5 0
8
6
0
0
0
0 19 0
[ex] 15 [ex] 9 18
3
6
19
0
[ex]
19
6.
Books
6 20
9
25 7
5 4,5 4 5,5 0
4
5
5
5
3
5
5
6
10
0
5
9 8,5 10
8
6
0
21
16 19,6
20
7
22
Newspapers
0 20
9
0
7 5 10 4,5 4 2,1 13,5 4
5 5 11 12 3
20
5
6
10
7
5
9 8,5 19
0
6
0
6
25
16 19,6
22
22
21
Periodicals
0 20
9
25 7 5 10 4,5 4 2,1 13,5 4
5 5 11 5 12 3
20
5
6
10
0
5
9 8,5 19
0 [ex] 0
6
16 19,6
20
7
22
6
21
22
4
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II. APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODS AND SERVICES CONTAINED IN
ANNEX III OF VAT DIRECTIVE 2006/112/EC
0 = zero rate (exemption with refund of tax paid at preceding stage); [ex] = exemption
Category
BE BG CZ DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
7.
Admission to cultural
services (shows,
cinema, theatre)
[ex] 20 9 25 [ex] 5 9
4,5 13
[ex] 14
5,5 [ex] 10 [ex] [ex] [ex] 15
3
20 18
6 [ex] 7 [ex] 9 8,5 19
8
6 17,5
6
7 18
7 19,6 13,5
15 5 16 5
10
5
[ex]
Admission to
amusement parks
6 20
9
25 19 18 9
7 5,5 17
13,5 20 15 18 5
3
20 18
6
10
7 5 18 9 8,5 19
8
25 17,5
19,6
8.
Pay TV/ cable TV
12 19 20 [ex] 20
25 19
18 [ex]
9 21
16 5,5 21 10 15 5 18
3 [ex] 18 19 10
7
20 19 20 [ex] 22 25 17,5
21
19
15 20 21
22 22
19 20
TV licence
[-] 20 [ex] 20
25 [ex] 18 [ex] 16 2,1 [ex] 4 15 [-] 23 18 [ex] [ex] 18 [ex] 10 22 20 19 [ex] [ex] 8 [ex] [ex]
19
20 21
20 24
19 20
9. Writers, composers, ...
6 20
9 [ex] 7 18 9
7 5,5 21 [ex] 5 [ex] 5
3
20 18
6
20
7
20 19 8,5 19 [ex] 6 17,5
21
[ex]
20
20
19 10
[ex]
[ex]
[ex]
10. Social housing
12 25
20
9
25 19 18 19
4 5,5 13,5 4 15 18
9 3 26 20 [ex] 19 20
7 [ex] 19 8,5 19 22 25 17,5
[ex] 19,6
10
15
5
[ex] 5
6
0
11. Agricultural inputs
6 20
9
25 7 18 9
7 5,5 13,5 4
5 18 18
3
20 18
6
10 3 27 5
19 8,5 19 22 25 17,5
12
19
10 15
5
15
7 27 12
17
21
20
22 20
12. Hotel accommodation
6 7 28
9
25 19 5
9
7 5,5 13,5 10 8
5
5
3
20
5
6
10
7
5
9 8,5 19
8
12 17,5
[ex] 20
13. Admission to
sporting events
6 20
9 [ex] 7 18 9
7 19,6 [ex] 10 15 5
5
3
20 18
6
20
7
5
19 8,5 19
8 [ex] 17,5
[ex]
25 19
16
20
[ex]
[ex] 6
14. Use of sporting
facilities
6 20
9 [ex] [ex] 18 9 [ex] 19,6 13,5 20 15 18 18
3
20 18
6
20
7
5
19 8,5 19
8
6 [ex]
[ex]
25 19
16
[ex]
[ex] [ex] 17,5
5
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