Οι συντελεστές ΦΠΑ των κρατών μελών της Ε.Ε. και η χρονολογική εξέλιξή τους. Όρια ένταξης πολύ μικρών επιχειρήσεων.
Δείτε αναλυτικά :
1) Πίνακας συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
2) Χρονολογική εξέλιξη συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
3) Όρια ένταξης στον Φ.Π.Α. πολύ μικρών επιχειρήσεων
1) Πίνακας συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
| Member States | Code | Super Reduced Rate | Reduced Rate | Standard Rate | Parking Rate |
| Belgium | BE | – | 6 / 12 | 21 | 12 |
| Bulgaria | BG | – | 9 | 20 | – |
| Czech Republic | CZ | – | 10 / 15 | 21 | – |
| Denmark | DK | – | – | 25 | – |
| Germany | DE | – | 7 | 19 | – |
| Estonia | EE | – | 9 | 20 | – |
| Ireland | IE | 4,8 | 9 / 13,5 | 23 | 13,5 |
| Greece | EL | – | 6 / 13 | 24 | – |
| Spain | ES | 4 | 10 | 21 | – |
| France | FR | 2,1 | 5,5 / 10 | 20 | – |
| Croatia | HR | – | 5 / 13 | 25 | – |
| Italy | IT | 4 | 5 / 10 | 22 | – |
| Cyprus | CY | – | 5 / 9 | 19 | – |
| Latvia | LV | – | 12 | 21 | – |
| Lithuania | LT | – | 5 / 9 | 21 | – |
| Luxembourg | LU | 3 | 8 | 17 | 14 |
| Hungary | HU | – | 5 / 18 | 27 | – |
| Malta | MT | – | 5 / 7 | 18 | – |
| Netherlands | NL | – | 6 | 21 | – |
| Austria | AT | – | 10 / 13 | 20 | 13 |
| Poland | PL | – | 5 / 8 | 23 | – |
| Portugal | PT | – | 6 / 13 | 23 | 13 |
| Romania | RO | – | 5 / 9 | 20 | – |
| Slovenia | SI | – | 9,5 | 22 | – |
| Slovakia | SK | – | 10 | 20 | – |
| Finland | FI | – | 10 /14 | 24 | – |
| Sweden | SE | – | 6 / 12 | 25 | – |
| United Kingdom | UK | – | 5 | 20 | – |
2) Χρονολογική εξέλιξη συντελεστών Φ.Π.Α. που εφαρμόζονται στα κράτη μέλη της Ε.Ε.
| MEMBER STATES AND DATES | REDUCED RATE | STANDARD RATE | INCREASED RATE | PARKING RATE |
| Belgium | ||||
| 01/01/71 | 6 | 18 | 25 | 14 |
| 01/01/78 | 6 | 16 | 25 | – |
| 01/12/80 | 6 | 16 | 25 | 25+5 | – |
| 01/07/81 | 6 | 17 | 25 | 25+5 | – |
| 01/09/81 | 6 | 17 | 25 | 25+8 | – |
| 01/03/82 | 1 | 6 | 17 | 25 | 25+8 | – |
| 01/01/83 | 1 | 6 | 19 | 25 | 25+8 | 17 |
| 01/04/92 | 1 | 6 | 12 | 19,5 | – | – |
| 01/01/94 | 1 | 6 | 12 | 20,5 | – | 12 |
| 01/01/96 | 1 | 6 | 12 | 21 | – | 12 |
| 01/01/00 | 6 | 12 | 21 | – | 12 |
| Bulgaria | ||||
| 01/04/94 | – | 18 | – | – |
| 01/07/96 | – | 22 | – | – |
| 01/01/99 | – | 20 | – | – |
| 01/01/07 | 7 | 20 | – | – |
| 01/04/11 | 9 | 20 | – | – |
| Czech Republic | ||||
| 01/01/93 | 5 | 23 | – | – |
| 01/01/95 | 5 | 22 | – | – |
| 01/05/04 | 5 | 19 | – | – |
| 01/01/08 | 9 | 19 | – | – |
| 01/01/10 | 10 | 20 | – | – |
| 01/01/12 | 14 | 20 | – | – |
| 01/01/13 | 15 | 21 | – | – |
| 01/01/15 | 10 | 15 | 21 | – | – |
| Denmark | ||||
| 03/07/67 | – | 10 | – | – |
| 01/04/68 | – | 12,5 | – | – |
| 29/06/70 | – | 15 | – | – |
| 29/09/75 | 9,25 | 15 | – | – |
| 01/03/76 | – | 15 | – | – |
| 03/10/77 | – | 18 | – | – |
| 01/10/78 | – | 20,25 | – | – |
| 30/06/80 | – | 22 | – | – |
| 01/01/92 | – | 25 | – | – |
| Germany | ||||
| 01/01/68 | 5 | 10 | – | – |
| 01/07/68 | 5 | 11 | – | – |
| 01/01/78 | 6 | 12 | – | – |
| 01/07/79 | 6,5 | 13 | – | – |
| 01/07/83 | 7 | 14 | – | – |
| 01/01/93 | 7 | 15 | – | – |
| 01/04/98 | 7 | 16 | – | – |
| 01/01/07 | 7 | 19 | ||
| Estonia | ||||
| 1991 | – | 10 | – | – |
| 1993-… | – | 18 | – | – |
| 2000-2008 | 5 | 18 | – | – |
| 01/01/09 | 9 | 18 | – | – |
| 01/07/09 | 9 | 20 | – | – |
| Ireland | ||||
| 01/11/72 | 1 | 5,26 | 11.11 | 16,37 | 30,26 | – |
| 03/09/73 | 1 | 6,75 | 11.11 | 19,5 | 36,75 | – |
| 01/03/76 | 10 | 20 | 35 | 40 | – |
| 01/03/79 | 1 | 10 | 20 | – | – |
| 01/05/80 | 1 | 10 | 25 | – | – |
| 01/09/81 | 1,5 | 15 | 25 | – | – |
| 01/05/82 | 1,8 | 18 | 30 | – | – |
| 01/03/83 | 2,3 | 23 | 35 | – | – |
| 01/05/83 | 2,3 | 5 | 18 | 23 | 35 | – | – |
| 01/07/83 | 2 | 5 | 18 | 23 | 35 | – | – |
| 01/05/84 | 2 | 5 | 8 | 18 | 23 | 35 | – | – |
| 01/03/85 | 2,2 | 10 | 23 | – | – |
| 01/03/86 | 2,4 | 10 | 25 | – | – |
| 01/05/87 | 1,7 | 10 | 25 | – | – |
| 01/03/88 | 1,4 | 5 | 10 | 25 | – | – |
| 01/03/89 | 2 | 5 | 10 | 25 | – | – |
| 01/03/90 | 2,3 | 10 | 23 | – | – |
| 01/03/91 | 2,3 | 10 | 12,5 | 21 | – | 12,5 |
| 01/03/92 | 2,7 | 10 | 12,5 | 16 | 21 | – | 16 |
| 01/03/93 | 2,5 | 12,5 | 21 | – | 12,5 |
| 01/01/96 | 2,8 | 12,5 | 21 | – | 12,5 |
| 01/03/97 | 3,3 | 12,5 | 21 | – | 12,5 |
| 01/03/98 | 3,6 | 12,5 | 21 | – | 12,5 |
| 01/03/99 | 4 | 12,5 | 21 | – | 12,5 |
| 01/03/00 | 4,2 | 12,5 | 21 | – | 12,5 |
| 01/01/01 | 4,3 | 12,5 | 20 | – | 12,5 |
| 01/03/02 | 4,3 | 12,5 | 21 | – | 12,5 |
| 01/01/03 | 4,3 | 13,5 | 21 | – | 13,5 |
| 01/01/04 | 4,4 | 13,5 | 21 | – | 13,5 |
| 01/01/05 | 4.8 | 13.5 | 21 | – | 13,5 |
| 01/12/08 | 4.8 | 13.5 | 21,5 | – | 13,5 |
| 01/01/10 | 4.8 | 13.5 | 21 | – | 13,5 |
| 01/07/11 | 4.8 | 9 | 13.5 | 21 | – | 13,5 |
| 01/01/12 | 4.8 | 9 | 13.5 | 23 | – | 13,5 |
| Greece | ||||
| 01/01/87 | 3 | 6 | 18 | 36 | – |
| 01/01/88 | 3 | 6 | 16 | 36 | – |
| 28/04/90 | 4 | 8 | 18 | 36 | – |
| 08/08/92 | 4 | 8 | 18 | – | – |
| 01/04/05 | 4,5 | 9 | 19 | – | – |
| 15/03/10 | 5 | 10 | 21 | – | – |
| 01/07/10 | 5,5 | 11 | 23 | – | – |
| 01/01/11 | 6,5 | 13 | 23 | – | – |
| 20/07/15 | 6 | 13 | 23 | – | – |
| 01/06/16 | 6 | 13 |
24 |
||
| Spain | ||||
| 01/01/86 | 6 | 12 | 33 | – |
| 01/01/92 | 6 | 13 | 28 | – |
| 01/08/92 | 6 | 15 | 28 | – |
| 01/01/93 | 3 | 6 | 15 | – | – |
| 01/01/95 | 4 | 7 | 16 | – | – |
| 01/07/10 | 4 | 8 | 18 | – | – |
| 01/09/12 | 4 | 10 | 21 | – | – |
| France | ||||
| 1/01/1968 (1) | 6 | 16,66 | 20 | 13 |
| 1/12/1968 (1) | 7 | 19 | 25 | 15 |
| 01/01/70 | 7,5 | 23 | 33,33 | 17,6 |
| 01/01/73 | 7 | 20 | 33,33 | 17,6 |
| 01/01/77 | 7 | 17,6 | 33,33 | – |
| 1/07/1982 (2) | 4 | 5,5 | 7 | 18,6 | 33,33 | – |
| 01/01/86 | 4 | 5,5 | 7 | 18,6 | 33,33 | – |
| 01/07/86 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 33,33 | – |
| 17/09/87 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 33,33 | 28 |
| 01/12/88 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 28 | – |
| 01/01/89 | 2,1 | 5,5 | 13 | 18,6 | 28 | – |
| 08/09/89 | 2,1 | 5,5 | 13 | 18,6 | 25 | 28 | – |
| 01/01/90 | 2,1 | 5,5 | 13 | 18,6 | 25 | – |
| 13/09/90 | 2,1 | 5,5 | 13 | 18,6 | 22 | – |
| 29/07/91 | 2,1 | 5,5 | 18,6 | 22 | – |
| 01/01/93 | 2,1 | 5,5 | 18,6 | – | – |
| 01/08/95 | 2,1 | 5,5 | 20,6 | – | – |
| 01/04/00 | 2,1 | 5,5 | 19,6 | – | – |
| 01/01/12 | 2,1 | 5,5 | 7 | 19,6 | – | – |
| 01/01/14 | 2,1 | 5,5 | 10 | 20 | – | – |
| (1) Up to 1.1.1970, the VAT rates were applicable to a price inclusive of VAT itself. As from 1.1.1970, the VAT rates apply to prices net of tax. | ||||
| (2) 4% rate 1.7.1982 to 1.1.1986 was provisional. | ||||
| Croatia | ||||
| 01/08/98 | – | 22 | – | – |
| 01/11/99 | 0 | 22 | – | – |
| 01/01/06 | 0 | 10 | 22 | – | – |
| 01/08/09 | 0 | 10 | 23 | – | – |
| 01/03/12 | 0 | 10 | 25 | – | – |
| 01/01/13 | 5 | 10 | 25 | – | – |
| 01/01/14 | 5 | 13 | 25 | – | – |
| Italy | ||||
| 01/01/73 | 6 | 12 | 18 | – |
| 01/01/75 | 6 | 12 | 30 | 18 |
| 18/03/76 | 6 | 12 | 30 | 18 |
| 10/05/76 | 6 | 9 | 12 | 30 | 18 |
| 23/12/76 | 1 | 3 | 6 | 9 | 12 | 30 | 18 |
| 08/02/77 | 1 | 3 | 6 | 9 | 12 | 14 | 35 | 18 |
| 03/07/80 | 2 | 8 | 15 | 35 | 18 |
| 01/11/80 | 1 | 2 | 3 | 6 | 9 | 12 | 14 | 35 | 15 | 18 |
| 01/01/81 | 2 | 8 | 15 | 35 | 18 |
| 05/08/82 | 2 | 8 | 10 | 15 | 18 | 38 | 20 |
| 19/04/84 | 2 | 8 | 10 | 15 | 18 | 30 | 38 | 20 |
| 20/12/84 | 2 | 9 | 18 | 30 | – |
| 01/08/88 | 2 | 9 | 19 | 38 | – |
| 01/01/89 | 4 | 9 | 19 | 38 | – |
| 13/05/91 | 4 | 9 | 12 | 19 | 38 | – |
| 01/01/93 | 4 | 9 | 19 | – | 12 |
| 01/01/94 | 4 | 9 | 19 | – | 13 |
| 24/02/95 | 4 | 10 | 19 | – | 16 |
| 01/10/97 | 4 | 10 | 20 | – | – |
| 17/09/11 | 4 | 10 | 21 | – | – |
| 01/10/13 | 4 | 10 | 22 | – | – |
| 01/01/16 | 4 | 5 | 10 | 22 | ||
| Cyprus | ||||
| 01/07/92 | – | 5 | – | – |
| 01/10/93 | – | 8 | – | – |
| 01/07/00 | 5 | 10 | – | – |
| 01/07/02 | 5 | 13 | – | – |
| 01/01/03 | 5 | 15 | – | – |
| 01/08/05 | 5 | 8 | 15 | – | – |
| 01/03/12 | 5 | 8 | 17 | – | – |
| 14/01/13 | 5 | 8 | 18 | – | – |
| 13/01/14 | 5 | 9 | 19 | – | – |
| Latvia | ||||
| 01/05/95 | – | 18 | – | – |
| 01/01/03 | 9 | 18 | – | – |
| 01/05/04 | 5 | 18 | – | – |
| 01/01/09 | 10 | 21 | – | – |
| 01/01/11 | 12 | 22 | – | – |
| 01/07/12 | 12 | 21 | – | – |
| Lithuania | ||||
| 01/05/94 | – | 18 | – | – |
| 01/08/94 | 9 | 18 | – | – |
| 01/01/97 | – | 18 | – | – |
| 01/05/00 | 5 | 18 | – | – |
| 01/01/01 | 5 | 9 | 18 | – | – |
| 01/01/09 | 5 | 9 | 19 | – | – |
| 01/09/09 | 5 | 9 | 21 | – | – |
| Luxembourg | ||||
| 01/01/70 | 4 | 8 | – | – |
| 01/01/71 | 2 | 5 | 10 | – | – |
| 01/07/83 | 3 | 6 | 12 | – | – |
| 01/01/92 | 3 | 6 | 15 | – | – |
| 01/01/93 | 3 | 6 | 15 | – | 12 |
| 01/01/15 | 3 | 8 | 17 | – | 14 |
| Hungary | ||||
| 01/01/88 | 0 | 15 | 25 | – | – |
| 01/01/93 | 0 | 6 | 25 | – | – |
| 01/08/93 | 10 | 25 | – | – |
| 01/01/95 | 0 | 12 | 25 | – | – |
| 01/01/04 | 5 | 15 | 25 | – | – |
| 01/01/06 | 5 | 15 | 20 | – | – |
| 01/09/06 | 5 | 20 | – | – |
| 01/07/09 | 5 | 18 | 25 | – | – |
| 01/01/12 | 5 | 18 | 27 | – | – |
| Malta | ||||
| 01/01/95 | 5 | 15 | – | – |
| 01/01/99 | 5 | 15 | – | – |
| 01/01/04 | 5 | 18 | – | – |
| 01/01/11 | 5 | 7 | 18 | – | – |
| Netherlands | ||||
| 01/01/69 | 4 | 12 | – | – |
| 01/01/71 | 4 | 14 | – | – |
| 01/01/73 | 4 | 16 | – | – |
| 01/01/76 | 4 | 18 | – | – |
| 01/01/84 | 5 | 19 | – | – |
| 01/10/86 | 6 | 20 | – | – |
| 01/01/89 | 6 | 18,5 | – | – |
| 01/10/92 | 6 | 17,5 | – | – |
| 01/01/01 | 6 | 19 | – | – |
| 01/10/12 | 6 | 21 | – | – |
| Austria | ||||
| 01/01/73 | 8 | 16 | – | – |
| 01/01/76 | 8 | 18 | – | – |
| 01/01/78 | 8 | 18 | 30 | 30 |
| 01/01/81 | 8 | 13 | 18 | 30 | 30 |
| 01/01/84 | 10 | 20 | 32 | 32 |
| 01/01/92 | 10 | 20 | – | – |
| 01/01/95 | 10 | 20 | – | 12 |
| 01/01/16 | 10 | 13 | 20 | – | 13 |
| Poland | ||||
| 05/07/93 | 7 | 22 | – | – |
| 04/09/00 | 3 | 7 | 22 | – | – |
| 01/01/11 | 5 | 8 | 23 | – | – |
| Portugal | ||||
| 01/01/86 | 8 | 16 | 30 | – |
| 01/02/88 | 8 | 17 | 30 | – |
| 24/03/1992(1) | 5 | 16 | 30 | – |
| 01/01/95 | 5 | 17 | – | – |
| 01/07/96 | 5 | 12 | 17 | – | – |
| 05/06/02 | 5 | 12 | 19 | – | 12 |
| 01/07/05 | 5 | 12 | 21 | – | 12 |
| 01/07/08 | 5 | 12 | 20 | – | 12 |
| 01/07/10 | 6 | 13 | 21 | – | 13 |
| 01/01/11 | 6 | 13 | 23 | – | 13 |
| (1) On 24 March 1992 Portugal abolished the zero rate. All goods and services previously zero-rated are now taxed at 6%. | ||||
| Romania | ||||
| 01/07/93 | – | 18 | – | – |
| 01/01/95 | 9 | 18 | – | – |
| 01/02/98 | 11 | 22 | – | – |
| 01/01/00 | – | 19 | – | – |
| 01/01/04 | 9 | 19 | – | – |
| 01/12/08 | 5 | 9 | 19 | – | – |
| 01/07/10 | 5 | 9 | 24 | – | – |
| 01/01/16 | 5 | 9 | 20 | – | – |
| Slovenia | ||||
| 01/07/99 | 8 | 19 | – | – |
| 01/01/02 | 8,5 | 20 | – | – |
| 01/07/13 | 9,5 | 22 | – | – |
| Slovak Republic | ||||
| 01/01/93 | 5 | 23 | – | – |
| 01/08/93 | 6 | 25 | – | – |
| 01/01/96 | 6 | 23 | – | – |
| 01/07/99 | 10 | 23 | – | – |
| 01/01/03 | 14 | 20 | – | – |
| 01/01/04 | – | 19 | – | – |
| 01/01/07 | 10 | 19 | – | – |
| 01/05/10 | 6 | 10 | 19 | – | – |
| 01/01/11 | 10 | 20 | – | – |
| Finland | ||||
| 01/06/94 | 5 | 6 | 12 | 22 | – | – |
| 01/01/95 | 6 | 12 | 17 | 22 | – | – |
| 01/01/98 | 8 | 17 | 22 | – | – |
| 01/10/09 | 8 | 12 | 22 | – | – |
| 01/07/10 | 9 | 13 | 23 | – | – |
| 01/01/13 | 10 | 14 | 24 | – | – |
| Sweden | ||||
| 01/01/69 | 2,04 | 6,38 | 11,11 | – | – |
| 01/01/71 | 3,09 | 9,89 | 17,65 | – | – |
| 01/06/77 | 3,54 | 11,43 | 20,63 | – | – |
| 08/09/80 | 3,95 | 12,87 | 23,46 | – | – |
| 16/11/81 | 3,67 | 11,88 | 21,51 | – | – |
| 01/01/83 | 3,95 | 12,87 | 23,46 | – | – |
| 01/07/90 | 4,17 | 13,64 | 25 | – | – |
| 01/01/92 | 18 | 25 | – | – |
| 01/01/93 | 21 | 25 | – | – |
| 01/07/93 | 12 | 21 | 25 | – | – |
| 01/01/96 | 6 | 12 | 25 | – | – |
| United Kingdom | ||||
| 01/04/73 | – | 10 | – | – |
| 29/07/74 | – | 8 | – | – |
| 18/11/74 | – | 8 | 25 | – |
| 12/04/76 | – | 8 | 12,5 | – |
| 18/06/79 | – | 15 | – | – |
| 01/04/91 | – | 17,5 | – | – |
| 01/04/94 | – | 17,5 | – | 8 |
| 01/01/95 | 8 | 17,5 | – | – |
| 01/09/97 | 5 | 17,5 | – | – |
| 01/12/08 | 5 | 15 | – | – |
| 01/01/10 | 5 | 17,5 | – | – |
| 04/01/11 | 5 | 20 | – | – |
3) Όρια ένταξης στον Φ.Π.Α. πολύ μικρών επιχειρήσεων
|
Χώρα |
Όρια απαλλαγής για τις πολύ μικρες επιχειρήσεις |
Επιπλέον όρια |
| Denmark* | 6.707,00 | |
| Greece | 10.000,00 | |
| Portugal | 10.000,00 | |
| Finland | 10.000,00 | |
| Cyprus | 15.600,00 | |
| Estonia | 16.000,00 | |
| Germany | 17.500,00 | |
| Hungary* | 19.351,00 | |
| Belgium | 25.000,00 | |
| Italy | 25.000,00 | 30.000 – 35.000 – 40.000 – 45.000 – 50.000 |
| Luxembourg | 25.000,00 | |
| Bulgaria* | 25.565,00 | |
| Austria | 30.000,00 | |
| Croatia* | 30.523,00 | |
| Poland* | 34.969,00 | |
| Malta | 14.000,00 | 24.000 – 35.000 |
| Czech Republic* | 36.977,00 | |
| Lithuania | 45.000,00 | |
| Romania** | 49.133,00 | |
| Slovakia | 49.790,00 | |
| Latvia | 50.000,00 | |
| Slovenia | 50.000,00 | |
| Ireland*** | 37.500,00 | 75.000 |
| France | 32.900,00 | 42.600 – 82.200 |
| United Kingdom* | 106.114,00 | |
| Spain | – | |
| Netherlands | – | |
| Sweden | – |
* Συναλλαγματικές ισοτιμίες αναφοράς Ευρώ που δημοσιεύονται από την Ευρωπαϊκή
Κεντρική Τράπεζα για τις 17 Μαρτίου το 2016.
** Τα κατώτατα όρια που εκφράζονται σε εθνικό νόμισμα υπολογίζεται από τις τιμές
ευρώ με τη συναλλαγματική ισοτιμία κατά την ημερομηνία της προσχώρησης, δηλαδή
την 1.1.2007.
*** 37.500 για υπηρεσίες και 75.000 για πώληση αγαθών
Πηγή: Taxud – EU και taxheaven.gr
