Публикувано на 09.02.2021

    

	Type	Broadcasting Services	E-Services	Telecommunication Services
AT - Austria	Standard		20	20
	Reduced	10	5 (#0) (#1)
BE - Belgium	Standard	21	21	21
	Reduced		6 (#2) (#3)
BG - Bulgaria	Standard	20	20	20
	Reduced		9 (#3)
CY - Cyprus	Standard	19	19	19
CZ - Czech Republic	Standard	21	21	21
	Reduced		10 (#4)
DE - Germany	Standard	19	19	19
DK - Denmark	Standard	25	25	25
EE - Estonia	Standard	20	20 (#5)	20
	Reduced		9 (#6)
EL - Greece	Standard	24	24	24
ES - Spain	Standard	21	21	21
FI - Finland	Standard	24	24	24
	Reduced		10 (#1)
FR - France	Standard	20 (#7)	20	20
	Reduced	10 (#8)	5.5 (#9)
	Reduced		2.1 (#10)
GB - United Kingdom	Standard	20	20	20
	Reduced		0 (#1)
HR - Croatia	Standard	25	25	25
	Reduced		13
	Reduced		5
HU - Hungary	Standard	27	27	27
	Reduced			5 (#11) (#12)
IE - Ireland	Standard	23	23	23
IT - Italy	Standard	22	22	22
	Reduced		4 (#9)
LT - Lithuania	Standard	21	21	21
LU - Luxembourg	Standard	17 (#13)	17	17
	Reduced	3	3 (#14) (#1)
LV - Latvia	Standard	21	21	21
MT - Malta	Standard	18	18	18
NL - Netherlands	Standard	21	21	21
	Reduced		9 (#4)
PL - Poland	Standard	23 (#15)	23	23
	Reduced	8
PT - Portugal	Standard	23	23	23
	Reduced		6 (#16) (#9)
RO - Romania	Standard	19	19	19
SE - Sweden	Standard	25	25	25
	Reduced		6 (#1)
SI - Slovenia	Standard	22	22	22
	Reduced		5 (#17)
SK - Slovak Republic	Standard	20	20	20
XI - Northern Ireland

#0 : 5% applicable from 01.07.2020
#1 : e-publications
#2 : This VAT rate must be applied as from 01/04/2019 and is valid for all e-Books. This VAT rate is also valid for e-Newspapers not fulfiling the legal requirements for exemption.
#3 : e-Books
#4 : Electronic publications of books, newspapers and magazines and paid access to websites of newspapers and magazines, downloadable audio books, sheet music ...

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