uncloud-mravi/resources/vat-rates.csv

325 lines
15 KiB
Text

start_date,stop_date,territory_codes,currency_code,rate,rate_type,description
2011-01-04,,AI,XCD,0,standard,Anguilla (British overseas territory) is exempted of VAT.
1984-01-01,,AT,EUR,0.2,standard,Austria (member state) standard VAT rate.
1976-01-01,1984-01-01,AT,EUR,0.18,standard,
1973-01-01,1976-01-01,AT,EUR,0.16,standard,
1984-01-01,,"AT-6691
DE-87491",EUR,0.19,standard,Jungholz (Austrian town) special VAT rate.
1984-01-01,,"AT-6991
AT-6992
AT-6993
DE-87567
DE-87568
DE-87569",EUR,0.19,standard,Mittelberg (Austrian town) special VAT rate.
1996-01-01,,BE,EUR,0.21,standard,Belgium (member state) standard VAT rate.
1994-01-01,1996-01-01,BE,EUR,0.205,standard,
1992-04-01,1994-01-01,BE,EUR,0.195,standard,
1983-01-01,1992-04-01,BE,EUR,0.19,standard,
1981-07-01,1983-01-01,BE,EUR,0.17,standard,
1978-07-01,1981-07-01,BE,EUR,0.16,standard,
1971-07-01,1978-07-01,BE,EUR,0.18,standard,
1999-01-01,,BG,BGN,0.2,standard,Bulgaria (member state) standard VAT rate.
1996-07-01,1999-01-01,BG,BGN,0.22,standard,
1994-04-01,1996-07-01,BG,BGN,0.18,standard,
2011-01-04,,BM,BMD,0,standard,Bermuda (British overseas territory) is exempted of VAT.
2014-01-13,,"CY
GB-BFPO 57
GB-BFPO 58
GB-BFPO 59
UK-BFPO 57
UK-BFPO 58
UK-BFPO 59",EUR,0.19,standard,"Cyprus (member state) standard VAT rate.
Akrotiri and Dhekelia (British overseas territory) is subjected to Cyprus' standard VAT rate."
2013-01-14,2014-01-13,CY,EUR,0.18,standard,
2012-03-01,2013-01-14,CY,EUR,0.17,standard,
2003-01-01,2012-03-01,CY,EUR,0.15,standard,
2002-07-01,2003-01-01,CY,EUR,0.13,standard,
2000-07-01,2002-07-01,CY,EUR,0.1,standard,
1993-10-01,2000-07-01,CY,EUR,0.08,standard,
1992-07-01,1993-10-01,CY,EUR,0.05,standard,
2013-01-01,,CZ,CZK,0.21,standard,Czech Republic (member state) standard VAT rate.
2010-01-01,2013-01-01,CZ,CZK,0.2,standard,
2004-05-01,2010-01-01,CZ,CZK,0.19,standard,
1995-01-01,2004-05-01,CZ,CZK,0.22,standard,
1993-01-01,1995-01-01,CZ,CZK,0.23,standard,
2007-01-01,,DE,EUR,0.19,standard,Germany (member state) standard VAT rate.
1998-04-01,2007-01-01,DE,EUR,0.16,standard,
1993-01-01,1998-04-01,DE,EUR,0.15,standard,
1983-07-01,1993-01-01,DE,EUR,0.14,standard,
1979-07-01,1983-07-01,DE,EUR,0.13,standard,
1978-01-01,1979-07-01,DE,EUR,0.12,standard,
1968-07-01,1978-01-01,DE,EUR,0.11,standard,
1968-01-01,1968-07-01,DE,EUR,0.1,standard,
2007-01-01,,DE-27498,EUR,0,standard,Heligoland (German island) is exempted of VAT.
2007-01-01,,"DE-78266
CH-8238",EUR,0,standard,Busingen am Hochrhein (German territory) is exempted of VAT.
1992-01-01,,DK,DKK,0.25,standard,Denmark (member state) standard VAT rate.
1980-06-30,1992-01-01,DK,DKK,0.22,standard,
1978-10-30,1980-06-30,DK,DKK,0.2025,standard,
1977-10-03,1978-10-30,DK,DKK,0.18,standard,
1970-06-29,1977-10-03,DK,DKK,0.15,standard,
1968-04-01,1970-06-29,DK,DKK,0.125,standard,
1967-07-03,1968-04-01,DK,DKK,0.1,standard,
2009-07-01,,EE,EUR,0.2,standard,Estonia (member state) standard VAT rate.
1993-01-01,2009-07-01,EE,EUR,0.18,standard,
1991-01-01,1993-01-01,EE,EUR,0.1,standard,
2016-06-01,,"GR
EL",EUR,0.24,standard,Greece (member state) standard VAT rate.
2010-07-01,2016-06-01,"GR
EL",EUR,0.23,standard,
2010-03-15,2010-07-01,"GR
EL",EUR,0.21,standard,
2005-04-01,2010-03-15,"GR
EL",EUR,0.19,standard,
1990-04-28,2005-04-01,"GR
EL",EUR,0.18,standard,
1988-01-01,1990-04-28,"GR
EL",EUR,0.16,standard,
1987-01-01,1988-01-01,"GR
EL",EUR,0.18,standard,
2012-09-01,,ES,EUR,0.21,standard,Spain (member state) standard VAT rate.
2010-07-01,2012-09-01,ES,EUR,0.18,standard,
1995-01-01,2010-07-01,ES,EUR,0.16,standard,
1992-08-01,1995-01-01,ES,EUR,0.15,standard,
1992-01-01,1992-08-01,ES,EUR,0.13,standard,
1986-01-01,1992-01-01,ES,EUR,0.12,standard,
2012-09-01,,"ES-CN
ES-GC
ES-TF
IC",EUR,0,standard,Canary Islands (Spanish autonomous community) is exempted of VAT.
2012-09-01,,"ES-ML
ES-CE
EA",EUR,0,standard,Ceuta and Melilla (Spanish autonomous cities) is exempted of VAT.
2013-01-01,,FI,EUR,0.24,standard,Finland (member state) standard VAT rate.
2010-07-01,2013-01-01,FI,EUR,0.23,standard,
1994-06-01,2010-07-01,FI,EUR,0.22,standard,
2013-01-01,,"FI-01
AX",EUR,0,standard,Aland Islands (Finish autonomous region) is exempted of VAT.
2011-01-04,,FK,FKP,0,standard,Falkland Islands (British overseas territory) is exempted of VAT.
1992-01-01,,FO,DKK,0,standard,Faroe Islands (Danish autonomous country) is exempted of VAT.
2014-01-01,,"FR
MC",EUR,0.2,standard,"France (member state) standard VAT rate.
Monaco (sovereign city-state) is member of the EU VAT area and subjected to France's standard VAT rate."
2000-04-01,2014-01-01,"FR
MC",EUR,0.196,standard,
1995-08-01,2000-04-01,"FR
MC",EUR,0.206,standard,
1982-07-01,1995-08-01,"FR
MC",EUR,0.186,standard,
1977-01-01,1982-07-01,"FR
MC",EUR,0.176,standard,
1973-01-01,1977-01-01,"FR
MC",EUR,0.2,standard,
1970-01-01,1973-01-01,"FR
MC",EUR,0.23,standard,
1968-12-01,1970-01-01,"FR
MC",EUR,0.19,standard,
1968-01-01,1968-12-01,"FR
MC",EUR,0.1666,standard,
2014-01-01,,"FR-BL
BL",EUR,0,standard,Saint Barthelemy (French overseas collectivity) is exempted of VAT.
2014-01-01,,"FR-GF
GF",EUR,0,standard,Guiana (French overseas department) is exempted of VAT.
2014-01-01,,"FR-GP
GP",EUR,0.085,standard,Guadeloupe (French overseas department) special VAT rate.
2014-01-01,,"FR-MF
MF",EUR,0,standard,Saint Martin (French overseas collectivity) is subjected to France's standard VAT rate.
2014-01-01,,"FR-MQ
MQ",EUR,0.085,standard,Martinique (French overseas department) special VAT rate.
2014-01-01,,"FR-NC
NC",XPF,0,standard,New Caledonia (French special collectivity) is exempted of VAT.
2014-01-01,,"FR-PF
PF",XPF,0,standard,French Polynesia (French overseas collectivity) is exempted of VAT.
2014-01-01,,"FR-PM
PM",EUR,0,standard,Saint Pierre and Miquelon (French overseas collectivity) is exempted of VAT.
2014-01-01,,"FR-RE
RE",EUR,0.085,standard,Reunion (French overseas department) special VAT rate.
2014-01-01,,"FR-TF
TF",EUR,0,standard,French Southern and Antarctic Lands (French overseas territory) is exempted of VAT.
2014-01-01,,"FR-WF
WF",XPF,0,standard,Wallis and Futuna (French overseas collectivity) is exempted of VAT.
2014-01-01,,"FR-YT
YT",EUR,0,standard,Mayotte (French overseas department) is exempted of VAT.
2011-01-04,,GG,GBP,0,standard,Guernsey (British Crown dependency) is exempted of VAT.
2011-01-04,,GI,GIP,0,standard,Gibraltar (British overseas territory) is exempted of VAT.
1992-01-01,,GL,DKK,0,standard,Greenland (Danish autonomous country) is exempted of VAT.
2010-07-01,2016-06-01,"GR-34007
EL-34007",EUR,0.16,standard,Skyros (Greek island) special VAT rate.
2010-07-01,2016-06-01,"GR-37002
GR-37003
GR-37005
EL-37002
EL-37003
EL-37005",EUR,0.16,standard,Northern Sporades (Greek islands) special VAT rate.
2010-07-01,2016-06-01,"GR-64004
EL-64004",EUR,0.16,standard,Thasos (Greek island) special VAT rate.
2010-07-01,2016-06-01,"GR-68002
EL-68002",EUR,0.16,standard,Samothrace (Greek island) special VAT rate.
2010-07-01,,"GR-69
EL-69",EUR,0,standard,Mount Athos (Greek self-governed part) is exempted of VAT.
2010-07-01,2016-06-01,"GR-81
EL-81",EUR,0.16,standard,Dodecanese (Greek department) special VAT rate.
2010-07-01,2016-06-01,"GR-82
EL-82",EUR,0.16,standard,Cyclades (Greek department) special VAT rate.
2010-07-01,2016-06-01,"GR-83
EL-83",EUR,0.16,standard,Lesbos (Greek department) special VAT rate.
2010-07-01,2016-06-01,"GR-84
EL-84",EUR,0.16,standard,Samos (Greek department) special VAT rate.
2010-07-01,2016-06-01,"GR-85
EL-85",EUR,0.16,standard,Chios (Greek department) special VAT rate.
2011-01-04,,GS,GBP,0,standard,South Georgia and the South Sandwich Islands (British overseas territory) is exempted of VAT.
2012-03-01,,HR,HRK,0.25,standard,Croatia (member state) standard VAT rate.
2009-08-01,2012-03-01,HR,HRK,0.23,standard,
1998-08-01,2009-08-01,HR,HRK,0.22,standard,
2012-01-01,,HU,HUF,0.27,standard,Hungary (member state) standard VAT rate.
2009-07-01,2012-01-01,HU,HUF,0.25,standard,
2006-01-01,2009-07-01,HU,HUF,0.2,standard,
1988-01-01,2006-01-01,HU,HUF,0.25,standard,
2012-01-01,,IE,EUR,0.23,standard,Republic of Ireland (member state) standard VAT rate.
2010-01-01,2012-01-01,IE,EUR,0.21,standard,
2008-12-01,2010-01-01,IE,EUR,0.215,standard,
2002-03-01,2008-12-01,IE,EUR,0.21,standard,
2001-01-01,2002-03-01,IE,EUR,0.2,standard,
1991-03-01,2001-01-01,IE,EUR,0.21,standard,
1990-03-01,1991-03-01,IE,EUR,0.23,standard,
1986-03-01,1990-03-01,IE,EUR,0.25,standard,
1983-05-01,1986-03-01,IE,EUR,0.23,standard,
1983-03-01,1983-05-01,IE,EUR,0.35,standard,
1982-05-01,1983-03-01,IE,EUR,0.3,standard,
1980-05-01,1982-05-01,IE,EUR,0.25,standard,
1976-03-01,1980-05-01,IE,EUR,0.2,standard,
1973-09-03,1976-03-01,IE,EUR,0.195,standard,
1972-11-01,1973-09-03,IE,EUR,0.1637,standard,
2011-01-04,,IO,GBP,0,standard,British Indian Ocean Territory (British overseas territory) is exempted of VAT.
2013-10-01,,IT,EUR,0.22,standard,Italy (member state) standard VAT rate.
2011-09-17,2013-10-01,IT,EUR,0.21,standard,
1997-10-01,2011-09-17,IT,EUR,0.2,standard,
1988-08-01,1997-10-01,IT,EUR,0.19,standard,
1982-08-05,1988-08-01,IT,EUR,0.18,standard,
1981-01-01,1982-08-05,IT,EUR,0.15,standard,
1980-11-01,1981-01-01,IT,EUR,0.14,standard,
1980-07-03,1980-11-01,IT,EUR,0.15,standard,
1977-02-08,1980-07-03,IT,EUR,0.14,standard,
1973-01-01,1977-02-08,IT,EUR,0.12,standard,
2013-10-01,,"IT-22060
CH-6911",CHF,0,standard,Campione (Italian town) is exempted of VAT.
2013-10-01,,IT-23030,EUR,0,standard,Livigno (Italian town) is exempted of VAT.
2011-01-04,,JE,GBP,0,standard,Jersey (British Crown dependency) is exempted of VAT.
2011-01-04,,KY,KYD,0,standard,Cayman Islands (British overseas territory) is exempted of VAT.
2009-09-01,,LT,EUR,0.21,standard,Lithuania (member state) standard VAT rate.
2009-01-01,2009-09-01,LT,EUR,0.19,standard,
1994-05-01,2009-01-01,LT,EUR,0.18,standard,
2015-01-01,,LU,EUR,0.17,standard,Luxembourg (member state) standard VAT rate.
1992-01-01,2015-01-01,LU,EUR,0.15,standard,
1983-07-01,1992-01-01,LU,EUR,0.12,standard,
1971-01-01,1983-07-01,LU,EUR,0.1,standard,
1970-01-01,1971-01-01,LU,EUR,0.8,standard,
2012-07-01,,LV,EUR,0.21,standard,Latvia (member state) standard VAT rate.
2011-01-01,2012-07-01,LV,EUR,0.22,standard,
2009-01-01,2011-01-01,LV,EUR,0.21,standard,
1995-05-01,2009-01-01,LV,EUR,0.18,standard,
2011-01-04,,MS,XCD,0,standard,Montserrat (British overseas territory) is exempted of VAT.
2004-01-01,,MT,EUR,0.18,standard,Malta (member state) standard VAT rate.
1995-01-01,2004-01-01,MT,EUR,0.15,standard,
2012-10-01,,NL,EUR,0.21,standard,Netherlands (member state) standard VAT rate.
2001-01-01,2012-10-01,NL,EUR,0.19,standard,
1992-10-01,2001-01-01,NL,EUR,0.175,standard,
1989-01-01,1992-10-01,NL,EUR,0.185,standard,
1986-10-01,1989-01-01,NL,EUR,0.2,standard,
1984-01-01,1986-10-01,NL,EUR,0.19,standard,
1976-01-01,1984-01-01,NL,EUR,0.18,standard,
1973-01-01,1976-01-01,NL,EUR,0.16,standard,
1971-01-01,1973-01-01,NL,EUR,0.14,standard,
1969-01-01,1971-01-01,NL,EUR,0.12,standard,
2012-10-01,,"NL-AW
AW",AWG,0,standard,Aruba (Dutch country) are exempted of VAT.
2012-10-01,,"NL-CW
NL-SX
CW
SX",ANG,0,standard,Curacao and Sint Maarten (Dutch countries) are exempted of VAT.
2012-10-01,,"NL-BQ1
NL-BQ2
NL-BQ3
BQ
BQ-BO
BQ-SA
BQ-SE",USD,0,standard,"Bonaire, Saba and Sint Eustatius (Dutch special municipalities) are exempted of VAT."
2011-01-01,,PL,PLN,0.23,standard,Poland (member state) standard VAT rate.
1993-01-08,2011-01-01,PL,PLN,0.22,standard,
2011-01-04,,PN,NZD,0,standard,Pitcairn Islands (British overseas territory) is exempted of VAT.
2011-01-01,,PT,EUR,0.23,standard,Portugal (member state) standard VAT rate.
2010-07-01,2011-01-01,PT,EUR,0.21,standard,
2008-07-01,2010-07-01,PT,EUR,0.2,standard,
2005-07-01,2008-07-01,PT,EUR,0.21,standard,
2002-06-05,2005-07-01,PT,EUR,0.19,standard,
1995-01-01,2002-06-05,PT,EUR,0.17,standard,
1992-03-24,1995-01-01,PT,EUR,0.16,standard,
1988-02-01,1992-03-24,PT,EUR,0.17,standard,
1986-01-01,1988-02-01,PT,EUR,0.16,standard,
2011-01-01,,PT-20,EUR,0.18,standard,Azores (Portuguese autonomous region) special VAT rate.
2011-01-01,,PT-30,EUR,0.22,standard,Madeira (Portuguese autonomous region) special VAT rate.
2017-01-01,,RO,RON,0.19,standard,Romania (member state) standard VAT rate.
2016-01-01,2017-01-01,RO,RON,0.2,standard,Romania (member state) standard VAT rate.
2010-07-01,2016-01-01,RO,RON,0.24,standard,
2000-01-01,2010-07-01,RO,RON,0.19,standard,
1998-02-01,2000-01-01,RO,RON,0.22,standard,
1993-07-01,1998-02-01,RO,RON,0.18,standard,
1990-07-01,,SE,SEK,0.25,standard,Sweden (member state) standard VAT rate.
1983-01-01,1990-07-01,SE,SEK,0.2346,standard,
1981-11-16,1983-01-01,SE,SEK,0.2151,standard,
1980-09-08,1981-11-16,SE,SEK,0.2346,standard,
1977-06-01,1980-09-08,SE,SEK,0.2063,standard,
1971-01-01,1977-06-01,SE,SEK,0.1765,standard,
1969-01-01,1971-01-01,SE,SEK,0.1111,standard,
2011-01-04,,"AC
SH
SH-AC
SH-HL",SHP,0,standard,Ascension and Saint Helena (British overseas territory) is exempted of VAT.
2011-01-04,,"TA
SH-TA",GBP,0,standard,Tristan da Cunha (British oversea territory) is exempted of VAT.
2013-07-01,,SI,EUR,0.22,standard,Slovenia (member state) standard VAT rate.
2002-01-01,2013-07-01,SI,EUR,0.2,standard,
1999-07-01,2002-01-01,SI,EUR,0.19,standard,
2011-01-01,,SK,EUR,0.2,standard,Slovakia (member state) standard VAT rate.
2004-01-01,2011-01-01,SK,EUR,0.19,standard,
2003-01-01,2004-01-01,SK,EUR,0.2,standard,
1996-01-01,2003-01-01,SK,EUR,0.23,standard,
1993-08-01,1996-01-01,SK,EUR,0.25,standard,
1993-01-01,1993-08-01,SK,EUR,0.23,standard,
2011-01-04,,TC,USD,0,standard,Turks and Caicos Islands (British overseas territory) is exempted of VAT.
2011-01-04,,"GB
UK
IM",GBP,0.2,standard,"United Kingdom (member state) standard VAT rate.
Isle of Man (British self-governing dependency) is member of the EU VAT area and subjected to UK's standard VAT rate."
2010-01-01,2011-01-04,"GB
UK
IM",GBP,0.175,standard,
2008-12-01,2010-01-01,"GB
UK
IM",GBP,0.15,standard,
1991-04-01,2008-12-01,"GB
UK
IM",GBP,0.175,standard,
1979-06-18,1991-04-01,"GB
UK
IM",GBP,0.15,standard,
1974-07-29,1979-06-18,"GB
UK
IM",GBP,0.08,standard,
1973-04-01,1974-07-29,"GB
UK
IM",GBP,0.1,standard,
2011-01-04,,VG,USD,0,standard,British Virgin Islands (British overseas territory) is exempted of VAT.
2014-01-01,,CP,EUR,0,standard,Clipperton Island (French overseas possession) is exempted of VAT.
2019-11-15,,CH,CHF,0.077,standard,Switzerland standard VAT (added manually)
2019-11-15,,MC,EUR,0.196,standard,Monaco standard VAT (added manually)
2019-11-15,,FR,EUR,0.2,standard,France standard VAT (added manually)
2019-11-15,,GR,EUR,0.24,standard,Greece standard VAT (added manually)
2019-11-15,,GB,EUR,0.2,standard,UK standard VAT (added manually)
2019-12-17,,AD,EUR,0.045,standard,Andorra standard VAT (added manually)
2019-12-17,,TK,EUR,0.18,standard,Turkey standard VAT (added manually)
2019-12-17,,IS,EUR,0.24,standard,Iceland standard VAT (added manually)
2019-12-17,,FX,EUR,0.20,standard,France metropolitan standard VAT (added manually)
2020-01-04,,CY,EUR,0.19,standard,Cyprus standard VAT (added manually)
2019-01-04,,IL,EUR,0.23,standard,Ireland standard VAT (added manually)
2019-01-04,,LI,EUR,0.077,standard,Liechtenstein standard VAT (added manually)