COVID ÁFA kulcs változások / COVID VAT rate change
Szerző: Katona Andrea |
Létrehozva: 2020. December. 17
| Módosítva: 2021. January. 22
| VAT RATE CHANGE from 2021.01.01 |
| Date |
Country |
Current rate |
New Rate |
Comments |
| 2021.01.01 |
Austria |
5% |
20% |
Ending of temporary VAT cut on hospitality for COVID |
| 2022.01.01 |
Austria |
5% |
20% |
Ending of temporary restaurant VAT cut |
| 2021.01.01 |
Belgium |
6% |
12% |
Ending of temporary VAT cut on hospitality for COVID |
| 2022.01.01 |
Bulgaria |
9% |
20% |
Ending COVID temporary catering, books and wine VAT cut |
| 2021.01.10 |
Cyprus |
5% |
9% |
Ending of temporary VAT cut for COVID hotels, restaurants, passenger transport |
| 2021.01.01 |
Czech |
10% |
15% |
Ending of temporary VAT cut on accomodation; sporting & cultural events |
| 2021.01.01 |
Germany |
16% |
19% |
Ending of temporary VAT cut for COVID |
| 2021.07.01 |
Germany |
7% |
19% |
Ending of temporary VAT cut for COVID resturants; catering |
| 2021.01.09 |
Greece |
5% |
9% |
Ending of temporary VAT cut for COVID hotels, restaurants, passenger transport |
| 2021.04.30 |
Greece |
13% |
24% |
Ending of temporary VAT cut for COVID transport; non-alcholic drinks |
| 2021.07.01 |
Greece |
- |
- |
Holiday islands lose discounted VAT rate |
| 2021.02.08 |
Hungary |
5% |
27% |
Ending of temporary VAT cut for COVID on take-away food |
| 3021.03.01 |
Ireland |
21% |
23% |
Ending of temporary VAT cut for COVID |
| 2022.01.01 |
Ireland |
9% |
13.5% |
Ending of temporary VAT cut on tourism and hospitality for COVID |
| 2021.01.01 |
Lithuania |
9% |
21% |
Ending of temporary VAT cut on tourism and hospitality for COVID |
| 2021.01.01 |
Romania |
20% |
5% |
Residential properties |
| 2021.01.01 |
Spain |
10% |
21% |
Sugar-heavy drinks |
| 2021.01.01 |
UK |
5% |
0% |
Tampons |
| 2021.04.01 |
UK |
5% |
20% |
Ending of temporary VAT cut on tourism and hospitality for COVID |