| Mitgliedstaat | ermäßigter Satz | Normalsatz | erhöhter Satz | Zwischensatz |
|---|---|---|---|---|
| Belgien | ||||
| 01/01/1971 | 6 | 18 | 25 | 14 |
| 01/01/1978 | 6 | 16 | 25 | – |
| 01/12/1980 | 6 | 16 | 25 | 25+5 | – |
| 01/07/1981 | 6 | 17 | 25 | 25+5 | – |
| 01/09/1981 | 6 | 17 | 25 | 25+8 | – |
| 01/03/1982 | 1 | 6 | 17 | 25 | 25+8 | – |
| 01/01/1983 | 1 | 6 | 19 | 25 | 25+8 | 17 |
| 01/04/1992 | 1 | 6 | 12 | 19,5 | – | – |
| 01/01/1994 | 1 | 6 | 12 | 20,5 | – | 12 |
| 01/01/1996 | 1 | 6 | 12 | 21 | – | 12 |
| 01/01/2000 | 6 | 12 | 21 | – | 12 |
| Bulgarien | ||||
| 01/04/1994 | – | 18 | – | – |
| 01/07/1996 | – | 22 | – | – |
| 01/01/1999 | – | 20 | – | – |
| 01/01/2007 | 7 | 20 | – | – |
| 01/04/2011 | 9 | 20 | – | – |
| Dänemark | ||||
| 03/07/1967 | – | 10 | – | – |
| 01/04/1968 | – | 12,5 | – | – |
| 29/06/1970 | – | 15 | – | – |
| 29/09/1975 | 9,25 | 15 | – | – |
| 01/03/1976 | – | 15 | – | – |
| 03/10/1977 | – | 18 | – | – |
| 01/10/1978 | – | 20,25 | – | – |
| 30/06/1980 | – | 22 | – | – |
| 01/01/1992 | – | 25 | – | – |
| Deutschland | ||||
| 0 1/01/1968 | 5 | 10 | – | – |
| 01/07/1968 | 5,5 | 11 | – | – |
| 01/01/1978 | 6 | 12 | – | – |
| 01/07/1979 | 6 | 13 | – | – |
| 01/07/1983 | 7 | 14 | – | – |
| 01/01/1993 | 7 | 15 | – | – |
| 01/04/1998 | 7 | 16 | – | – |
| 01/01/2007 | 7 | 19 | – | – |
| Estland | ||||
| 1991 | – | 10 | – | – |
| 1993 – … | – | 18 | – | – |
| 2000 – … | 5 | 18 | – | – |
| 01/01/2009 | 9 | 18 | – | – |
| 01/07/2009 | 9 | 20 | – | – |
| 01/08/2022 | 5/9 | 20 | – | – |
| 01/01/2024 | 5/9 | 22 | – | – |
| 01/01/2025 | 5/9/13 | 22 | – | – |
| Finnland | ||||
| 01/06/1994 | 12 | 5 | 22 | – | – |
| 01/01/1995 | 17 | 12 | 6 | 22 | – | – |
| 01/01/1998 | 17 | 8 | 22 | – | – |
| 01/10/2009 | 12 | 8 | 22 | – | – |
| 01/07/2010 | 13 | 9 | 23 | – | – |
| 01/01/2013 | 14 | 10 | 24 | – | – |
| Frankreich | ||||
| 01/01/1968[1] | 6 | 16,66 | 20 | 13 |
| 01/12/1968[2] | 7 | 19 | 25 | 15 |
| 01/01/1970 | 7,5 | 23 | 33,33 | 17,6 |
| 01/01/1973 | 7 | 20 | 33,33 | 17,6 |
| 01/01/1977 | 7 | 17,6 | 33,33 | – |
| 01/07/1982[3] | 4 | 5,5 | 7 | 18,6 | 33,33 | – |
| 01/01/1986 | 4 | 5,5 | 7 | 18,6 | 33,33 | – |
| 01/07/1986 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 33,33 | – |
| 17/09/1987 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 33,33 | 28 |
| 01/12/1988 | 2,1 | 4 | 5,5 | 7 | 13 | 18,6 | 28 | – |
| 01/01/1989 | 2,1 | 5,5 | 13 | 18,6 | 28 | – |
| 08/09/1989 | 2,1 | 5,5 | 13 | 18,6 | 25 | 28 | – |
| 01/01/1990 | 2,1 | 5,5 | 13 | 18,6 | 25 | – |
| 13/09/1990 | 2,1 | 5,5 | 13 | 18,6 | 22 | – |
| 29/07/1991 | 2,1 | 5,5 | 18,6 | 22 | – |
| 01/01/1993 | 2,1 | 5,5 | 18,6 | – | – |
| 01/08/1995 | 2,1 | 5,5 | 20,6 | – | – |
| 01/04/2000 | 2,1 | 5,5 | 19,6 | – | – |
| 01/01/2012 | 2,1 | 5,5 | 7 | 19,6 | – | – |
| 01/01/2014 | 2,1 | 5,5 | 10 | 20 | – | – |
| Griechenland | ||||
| 01/01/1987 | 3 | 6 | 18 | 36 | – |
| 01/01/1988 | 3 | 6 | 16 | 36 | – |
| 28/04/1990 | 4 | 8 | 18 | 36 | – |
| 08/08/1992 | 4 | 8 | 18 | – | – |
| 01/04/2005 | 4,5 | 9 | 19 | – | – |
| 15/03/2010 | 5 | 10 | 21 | – | – |
| 01/07/2010 | 5,5 | 11 | 23 | – | – |
| 01/01/2011 | 6,5 | 13 | 23 | – | – |
| 20/07/2015 | 6 | 13 | 23 | – | – |
| 01/06/2016 | 6 | 13 | 24 | – | – |
| 01/11/2023 | 4 | 6 | 13 | 24 | – | – |
| Irland | ||||
| 01/01/2011 | 6,5 | 13 | 23 | – | – |
| 01/11/1972 | 1 | 5,26 | 16 | 37 | 30 | 26 | 11,11 |
| 03/09/1973 | 1 | 6,75 | 19,5 | 36 | 75 | 11,11 |
| 01/03/1976 | 10 | 20 | 35 | 40 | – |
| 01/03/1979 | 1 | 10 | 20 | – | – |
| 01/05/1980 | 1 | 10 | 25 | – | – |
| 01/09/1981 | 1,5 | 15 | 25 | – | – |
| 01/05/1982 | 1,8 | 18 | 30 | – | – |
| 01/03/1983 | 2,3 | 23 | 35 | – | – |
| 01/05/1983 | 2,3 | 5 | 18 | 23 | 35 | – | – |
| 01/07/1983 | 2 | 5 | 18 | 23 | 35 | – | – |
| 01/05/1984 | 2 | 5 | 8 | 18 | 23 | 35 | – | – |
| 01/03/1985 | 2,2 | 10 | 23 | – | – |
| 01/03/1986 | 2,4 | 10 | 25 | – | – |
| 01/05/1987 | 1,7 | 10 | 25 | – | – |
| 01/03/1988 | 1,4 | 5 | 10 | 25 | – | – |
| 01/03/1989 | 2 | 5 | 10 | 25 | – | – |
| 01/03/1990 | 2,3 | 10 | 23 | – | – |
| 01/03/1991 | 2,3 | 10 | 12,5 | 21 | – | – |
| 01/03/1992 | 2,7 | 10 | 12,5 | 21 | – | 16 |
| 01/03/1993 | 2,5 | 12,5 | 21 | – | 12,5 |
| 01/01/1996 | 2,8 | 12,5 | 21 | – | 12,5 |
| 01/03/1997 | 3,3 | 12,5 | 21 | – | 12,5 |
| 01/03/1998 | 3,6 | 12,5 | 21 | – | 12,5 |
| 01/03/1999 | 4 | 12,5 | 21 | – | 12,5 |
| 01/03/2000 | 4,2 | 12,5 | 21 | – | 12,5 |
| 01/01/2001 | 4,3 | 12,5 | 20 | – | 12,5 |
| 01/03/2002 | 4,3 | 12,5 | 21 | – | 12,5 |
| 01/01/2003 | 4,3 | 13,5 | 21 | – | 13,5 |
| 01/01/2004 | 4,4 | 13,5 | 21 | – | 13,5 |
| 01/01/2005 | 4,8 | 13,5 | 21 | – | 13,5 |
| 01/12/2008 | 4,8 | 13,5 | 21,5 | – | 13,5 |
| 01/01/2010 | 4,8 | 13,5 | 21 | – | 13,5 |
| 01/07/2011 | 4,8 | 9[4] | 13,5 | 21 | – | 13,5 |
| 01/01/2012 | 4,8 | 9[5] | 13,5 | 23 | – | 13,5 |
| Italien | ||||
| 01/01/1973 | 6 | 12 | 18 | – |
| 01/01/1975 | 6 | 12 | 30 | 18 |
| 18/03/1976 | 6 | 12 | 30 | 18 |
| 10/05/1976 | 6 | 9 | 12 | 30 | 18 |
| 23/12/1976 | 1 | 3 | 6 | 9 | 12 | 30 | 18 |
| 08/02/1977 | 1 | 3 | 6 | 9 | 12 | 14 | 35 | 18 |
| 03/07/1980 | 2 | 8 | 15 | 35 | 18 |
| 01/11/1980 | 1 | 2 | 3 | 6 | 9 | 12 | 14 | 35 | 15 | 18 |
| 01/01/1981 | 2 | 8 | 15 | 35 | 18 |
| 05/08/1982 | 2 | 8 | 10 | 15 | 18 | 38 | 20 |
| 19/04/1984 | 2 | 8 | 10 | 15 | 18 | 30 | 38 | 20 |
| 20/12/1984 | 2 | 9 | 18 | 30 | – |
| 01/08/1988 | 2 | 9 | 19 | 38 | – |
| 01/01/1989 | 4 | 9 | 19 | 38 | – |
| 13/05/1991 | 4 | 9 | 12 | 19 | 38 | – |
| 01/01/1993 | 4 | 9 | 19 | – | 12 |
| 01/01/1994 | 4 | 9 | 19 | – | 13 |
| 24/02/1995 | 4 | 10 | 19 | – | 16 |
| 01/10/1997 | 4 | 10 | 20 | – | – |
| 17/09/2011 | 4 | 10 | 21 | – | – |
| 01/10/2013 | 4 | 10 | 22 | – | – |
| 01/01/2016 | 4 | 5| 10 | 22 | – | – |
| Kroatien | ||||
| 01/08/1998 | – | 22 | – | – |
| 01/11/1999 | 0 | 22 | – | – |
| 01/01/2006 | 0 | 10 | 22 | – | – |
| 01/08/2009 | 0 | 10 | 23 | – | – |
| 01/03/2012 | 0 | 10 | 25 | – | – |
| 01/01/2013 | 5 | 10 | 25 | – | – |
| 01/01/2014 | 5 | 13 | 25 | – | – |
| Lettland | ||||
| 01/01/2013 | 5 | 10 | 25 | – | – |
| 01/01/2013 | 5 | 10 | 25 | – | – |
| 01/05/1995 (Einführung MWSt) | – | 18 | – | – |
| 01/01/2003 | 9 | 18 | – | – |
| 01/05/2004 | 5 | 18 | – | – |
| 01/01/2009 | 10 | 21 | – | – |
| 01/01/2011 | 12 | 22 | – | – |
| 01/07/2012 | 12 | 21 | – | – |
| 01/01/2018 | 5 | 12 | 21 | – | – |
| Litauen | ||||
| 01/07/2012 | 12 | 21 | – | – |
| 01/07/2012 | 12 | 21 | – | – |
| 01/05/1994 | – | 18 | – | – |
| 01/08/1994 | 9 | 18 | – | – |
| 01/01/1997 | – | 18 | – | – |
| 01/05/2000 | 5 | 18 | – | – |
| 01/01/2001 | 5/9 | 18 | – | – |
| 01/01/2009 | 5/9[6] | 19 | – | – |
| 01/09/2009 | 5/9[7] | 21 | – | – |
| Luxemburg | ||||
| 01/01/1970 | 4 | 8 | – | – |
| 01/01/1971 | 2 | 5 | 10 | – | – |
| 01/07/1983 | 3 | 6 | 12 | – | – |
| 01/01/1992 | 3 | 6 | 15 | – | – |
| 01/10/1993 | 3 | 6 | 15 | – | 12 |
| 01/01/2015 | 3 | 8 | 17 | – | 14 |
| Ab 01/01/2023 (vorübergehend) | 3 | 7 | 16 | – | 13 |
| 01/01/2024 | 3 | 8 | 17 | – | 14 |
| Malta | ||||
| 01/01/1995 | 5 | 15 | – | – |
| 01/01/1999 | 5 | 15 | – | – |
| 01/01/2004 | 5 | 18 | – | – |
| 01/01/2011 | 5 | 7 | 18 | – | – |
| 01/01/2024 | 5 | 7 | 18 | – | 12 |
| Niederlande |
Das ist nur ein Ausschnitt aus dem Produkt ProFirma Professional. Sie wollen mehr?
Jetzt kostenlos 4 Wochen testen
Anmelden und Beitrag in meinem Produkt lesen