11 / 24
HOTREC - Report on the benefits of low VAT on job creation and competitiveness in the European Union
|
11
A simplified overview of VAT rates applied in Europe
to accommodation and restaurant services
Country
Standard VAT rate
Austria
20%
13%
10%
Belgium
21%
6%
12%
Bulgaria
20%
9%
20%
Croatia
25%
13%
25%
Cyprus
19%
9%
9%
Czech Republic
21%
15%
15%
Denmark
25%
25%
25%
Estonia
20%
9%
20%
Finland
24%
10%
14%
France
20%
10%
10%
Germany
19%
7%
19%
Greece
24%
13%
24%
Hungary
27%
18%
18%
Iceland
24%
11%
11%
Ireland
23%
9%
9%
Italy
22%
10%
10%
Latvia
21%
12%
21%
Liechtenstein
8%
3,8%
8%
Lithuania
21%
9%
21%
Luxembourg
17%
3%
3%
Malta
18%
7%
18%
Netherlands
21%
6%
6%
Norway
25%
10%
25%
Poland
23%
8%
8%
Portugal
23%
6%
13%
Romania
19%
9%
9%
Slovakia
20%
20%
20%
Slovenia
22%
9,5%
9,5%
Spain
21%
10%
10%
Sweden
25%
12%
12%
Switzerland
8%
3,8%
8%
Turkey
18%
8%
8%
United Kingdom
20%
20%
20%
Source: HOTREC National Associations, EU Commission,
vatlive.com