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ASD GROUP > FISCAL > VAT RATES IN THE EUROPEAN UNION IN 2023

VAT rates in 2023 in the European Union

Detailed summary

VAT rates since 1 January 2023
in force in the European Union, Switzerland and the United Kingdom

Value Added Tax (VAT) is an indirect tax paid by the final consumer on various goods and services. It is collected by the business that sells the good or service.

Depending on the type of product or service, the tax regime of the business and the amount of the price or service, the applicable VAT rates may vary.

EU Member States, Switzerland and the United Kingdom have the option of applying standard or reduced rates. These rates may differ from country to country and also for certain categories of products and services.

VAT rates 2023 applied by EU member states:

Member
state
Country
code
Standard
rate (%)
Parking
rate (%)
Reduced
rate 1 (%)
Reduced
rate 2 (%)
Super-reduced
rate (%)
Zero
rate (%)
AustriaAT201313100
BelgiumBE21121260
BulgariaBG2090
CroatiaHR251350
CyprusCY1995
Czech RepublicCZ2115100
DenmarkDK250
EstoniaEE2090
FinlandFI2414100
FranceFR20105.52.10
GermanyDE1970
GreeceEL241360
HungaryHU271850
IrelandIE2313.5913.54.80
ItalyIT2210540
LatviaLV211250
LithuaniaLT21950
LuxembourgLU16*13*13*7*30
MaltaMT18750
NetherlandsNL2190
PolandPL23850
PortugalPT23131360
RomaniaRO19950
SlovakiaSK20100
SloveniaSI2259.50
SpainES211040
SwedenSE251260

VAT rates 2023 applied in the UK

Member
state
Country
code
Standard
rate (%)
Parking
rate (%)
Reduced
rate 1 (%)
Reduced
rate 2 (%)
Super-reduced
rate (%)
Zero
rate (%)
Royaume-UniUK205-0

VAT rates 2023 applied in Switzerland

Member
state
Country
code
Standard
rate (%)
Parking
rate (%)
Reduced
rate 1 (%)
Reduced
rate 2 (%)
Super-reduced
rate (%)
Zero
rate (%)
SuisseCH7,72,5-0

NB: these rates may vary during the year.

The Member State with the lowest VAT rate in 2023 is Luxembourg with a common law rate of 16%.

Hungary is the Member State with the highest VAT rate in 2023 with a common law rate of 27%.

The average rate in the EU is around 21%.

Which VAT rates have been changed compared to 2022?

VAT rates in Luxembourg

Luxembourg has introduced a temporary reduction of its VAT rates in 2023 from 1 January 2023 to 31 December. The rates are subject to a provisional cut of 1% compared to 2022:

  • The standard rate of 17% will fall to 16% ;
  • The intermediate rate of 14% will be reduced to 13%;
  • The reduced rate of 8% will be reduced to 7%.

The super-reduced rate of 3%, on the other hand, remains unchanged.

VAT rates in Switzerland

In 2022, Switzerland voted to increase its VAT rates from 1 January 2024:

  • The standard rate of 7.7% will increase to 8.1%,
  • The reduced rate of 2.5% will increase to 2.6%,
  • The special rate for accommodation services will be increased from 3.7% to 3.8%.

Call on ASD Group for the processing and management of your VAT refunds

A business that has paid VAT in one of the 27 EU Member States in which it is not established can, under certain conditions, obtain a refund.

The procedures are different depending on the country in which the business is established. The conditions for reimbursement are strict and differ from one Member State to another.

Get your EU VAT credits back quickly and easily with ASD Group.

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