Analyze VAT history of EU countries on an interactive map with historical VAT rates timeline charts
VATapp.net's EU VAT rates on a map visualization presents VAT rates historical evolution as a graphical representation that allows you to analyze current VAT trends, and predict possible future trends, while glancing into the past at the same time.
The map illustrates every EU Member State current VAT rates type and its value, as well as VAT history, namely VAT rate's changes through history. Historical changes are illustrated on its own graph, marking rate's value on last year when it had been changed.
How to use VAT rates map
Hover over or select desired country on the map to see its current and historical VAT rates. Click on a specific VAT rate to select it. You can also see this data in tables and charts below the map.
The map has a color scheme added to VAT values, so it is easier to distinct values and to quickly compare EU countries who have higher or lower rates. Some countries don't have certain types of VAT rates, while some rates don't have history. Some current rate types might not correspond to the historical types. Please note, this map is for illustrative purposes only, there are other types of VAT rates, but those types are not illustrated. Please consult the source for detailed information.
Click on the rate type button below to toggle map:
VAT rate is a fixed percentage of a taxable amount, i.e. VAT on a supply of goods and services in the EU. VAT rates are regulated by VAT Directive , as well as national legislation of each EU member state.
Who sets VAT rates?
Every EU member state can adopt any VAT rate, which, however, must be in accordance with VAT Directive regulations. VAT rates are set by national legislation on VAT and taxation in general.
What VAT rates are applied in the EU?
VAT Directive allows EU member states to apply standard and reduced VAT rates. Standard VAT rate is applied to almost all goods and services, and it cannot be set lower than 15%, while its maximum is not proscribed. As for the reduced VAT rates, EU member states can adopt only two reduced VAT rates, and they can be applied only to goods and services set out in VAT Directive, and cannot be lower than 5%.
What are "special VAT rates" - super-reduced, parking, zero rates?
Before adopting VAT Directive, some EU member states were applying their own rates - super-reduced, parking and zero rates, which are not part of VAT Directive. They were allowed to keep those rates as a transitional measure until fully adopting the VAT Directive, but it went on, and so they remained in practice.
Super-reduced rate is a rate lower than reduced rates of 5%. Parking rate is a special rate on some goods that cannot be lower than 12%. Zero rate is actually an exemption of VAT on some goods and services.
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