29-01-2008

Six new EU states have lower VAT rates for culture

By Martin Aadamsoo

    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