

Finland cuts reduced VAT to 13.5% Jan 2026

Estonia 1 July 2025 VAT rise to 24%
1st July 2025 2% VAT rise to 24% will now be permanent The Estonian standard VAT rate rose from 22% to 24% on 1 July 2025. Initially, this had been planned as a temporary three-year rise to fund defence spending, but was confirmed in March

EU action against 8 states on SME VAT registration scheme
European Commission: eight states fail to fully implement new pan-EU VAT registration scheme The EC has opened infringement proceedings against eight member states for their failure to transpose the amending Directive into national law by 31 December 2024 for the new 2025 rules on SME

EU action against 7 states on VAT rate freedoms
European Commission: seven states fail to fully implement reduced rate freedoms The EC has opened infringement proceedings against eight member states for their failure to fully communicate their transposition on the new rules on reduced VAT rate freedoms. Introduced on a voluntary basis in 2022,

Lithuania emergency fuel VAT cut
Zero-VAT measure until April 2025 Lithuania is progressing a Bill to reclassify the supply of residential fuel and hot water from the 9% reduced rate to zero. The measure, not in Parliament, would come into effect between 1 November 2024 and 30 April 2025. Economist

Finland VAT rise to 25.5% September 2024
1.5% VAT rate rise to 25.5% on 1 September 2024; reduced rate increases Jan 2025 Finland has increased its standard Value Added Tax rate to 25.5% on 1 September 2024. The 10% and 14% reduced rates will remain the same, but there will be upward

Greece fixes temporary 13% reduced VAT rate 1st July 2024
Taxis and takeaway beverages to remain at 13%; onsite beverages returns to 24% The Greek Ministry of Finance has confirmed that the COVID temporary VAT rate of 13% on taxis and takeaway or delivery non-alcoholic beverages will now be permanent. They were due to return

Estonia food and hospitality service VAT cut proposal
15.6% inflation prompts targeted VAT cuts ahead of proposed standard rate rise to 22% in 2024 Whilst headline inflation rate in the Baltic state of Estonia is falling back – dropping from the August 25% peak to 15.6% in March – the parliament, Riigikogu, is

Slovakia hospitality and sports 10% VAT rate now permanent
3-month reduction for catering and sport-related activities permanent from 1 April 2024 The Slovak Republic had agreed to a halving of the VAT rate on a range of supplies between 1 January and 31 March 2023. This has now been made permanent from 1 April
