EU VAT update April 2023

Czech Republic

Proposed reform of VAT rates.

Under recent proposals announced the Czech Finance Minister intends to combined the two lower VAT rates of 10% and 15% under a new 14% VAT rate.
Additionally the VAT on certain items such as hotels, water, beer, sport and cultural activities is expected to be raised.
Estonia

Proposal to increase standard VAT rate to 22% from January 2024.

Estonia have proposed to increase the standard VAT rate from 20% to 22%, with effect from 1st January 2024.
It has also been proposed that accommodation will be subject to the standard VAT rate from 1st January 2025. (Currently the reduced VAT rate of 9% applies).
Ireland

0% VAT rate on the supply and installation of solar panels from May 2023

The Irish government have announced that with effect from 1st May 2023 the VAT rate on the supply and installation of solar panels on private dwellings will be reduced from 23% to 0%.

Greece

Reduced VAT rates on specify items has been extended until 31st December 2023

Greece have approved legislation that will extend the application of the 13% VAT rate on public transportation, catering services, cinema tickets, coffee and non-alcoholic drinks, tourism, zoo tickets, gyms and dance schools until 31st December 2023. This reduced VAT rate was due to expire 30th June 2023.

The reduced VAT rate of 6% will also continue to apply to filters for dialysis, hemofiltration and plasmapheresis, as well as products used for virus protection and the prevention of hospitalisation until 31st December 2023, this was also due to expire on 30th June 2023.