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