Current Member States |
Standard VAT rates |
Accession member states |
Standard VAT rates |
Austria |
20% |
Cyprus |
15% |
Austria (Jungholz/Mittelberg) |
16% |
Estonia |
18% |
Belgium |
21% |
Hungary |
25% |
Denmark |
25% |
Latvia |
18% |
Finland |
22% |
Lithuania |
18% |
France |
19.6% |
Malta |
15% |
Germany |
16% |
Poland |
22% |
Greece |
18% |
Slovakia |
19% (1) |
Ireland |
21% |
Slovenia |
20% |
Italy |
20% |
Czech Republic |
22% |
Luxembourg |
15% |
||
Netherlands |
19% |
||
Portugal |
19% |
||
Spain |
16% |
||
Sweden |
25% |
||
United Kingdom |
17.5% |
(1) Rate applicable as from 1st January 2004 (replaces the current rate of 20 %)
Carlo Romano, CMS Adonnino Ascoli & Cavasola Scamoni; (carlo.romano@aacs.it )
*All data in these articles was correct in December 2003.
