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Six new EU states have lower VAT rates for culture

Martin Aadamsoo 2008-01-29

European Union laws permit reduced VAT rates for cultural activities, and half of the 12 new EU member states apply them. Here is a listing of VAT rates on audiovisual goods and services in the EU new member states:

Table of VAT rates on audiovisual goods and services

in EU new member states (percentage)

   

Column1

Standard Rate

Cinema Admissions rate

   

Bulgaria

20

20

   

Cyprus

15

15

   

Czech Rep

19

5

   

Estonia

18

18

   

Hungary

20

20

   

Lithuania

18

5

   

Latvia

18

5

   

Malta

18

18

   

Poland

22

7

   

Romania

19

9

   

Slovenia

20

8,5

   

Slovakia

19

19

   

Source: European Audiovisual Observatory, 1 May 2007

 
         

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