Reduced VAT / GST rate

7 / 13^[1]

Standard VAT / GST rate

19^[2]

High VAT / GST rate

Not applicable

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[1] VAT rate 7% applies to transport service in the field of renewable energy and energy management and in the health sector except for aesthetic medical interventions. A VAT rate 13% applies to services rendered by: architects and consulting engineers, bookkeeping contractors, lawyers, notaries, bailiffs and interpreters and sales of buildings for exclusive residential use carried out by real estate developer (only until December 31st, 2023).

[2] For other products, services and equipment subject to VAT including services rendered by architects and consulting engineers, bookkeeping contractors, lawyers, notaries, bailiffs and interpreters.