Tables Report

23 21.5 21.9 22.8 PL 14.6 15.9 16 15 14 16 PT 21.2 23.7 22.7 20.6 19.9 20.1 RO 17.1 17.1 15.8 14.5 13.5 15.3 SI 21.3 24.8 23 19.6 19.7 21.7 SK 22.2 26.7 27.8 27.1 26.5 27 FI 27.1 28.3 29.7 28.5 30.8 31.7 SE 29.6 30.2 26.5 25.3 25.8 25.9 EU (average)* 24.3 26 25.3 23.8 23.3 23.6 EU (median)* 22.3 24.3 23.8 22 21.9 22.3 Countries with limited reliability of estimates** LU** 25.9 27 27.5 27.3 24.1 27.6 Table 219 Actionable standard VAT rate (%) Country 2019 2020 2021 2022 2023 EU Member States BE 14.5 14.2 14.2 13.9 13.8 BG 19.4 19.4 19.1 18.7 18.7 CZ 16.9 16.9 16.8 16.5 16.3 DK 22.1 22 22 22.5 22 DE 14.7 13.1 14.4 14.3 14.1 EE 17.7 17.9 17.9 17.9 17.8 IE 14.6 12.8 13.3 13.4 13.4 EL 16.6 15.6 15 14.6 14.2 ES 12.6 12.7 12.6 12.2 11.7 FR 14.2 14 14.2 14.2 14.1 HR 20.2 20.9 20.8 20 19.6 IT 14.2 14.4 13.8 13.6 13.4 CY 14.3 14.9 14.7 14.8 14.4 LV 17.4 17.9 18.1 17.8 17.4 LT 17.7 17.9 17.8 17.4 17 HU 20.8 20.6 20.6 20.7 20.5 MT 14.9 15.8 15.5 15.5 14.3 NL 15.4 15.6 15.2 15.5 15.4 AT 15.1 14.7 14.5 14.8 14.5 PL 15.5 15.4 15.4 13.5 14.4 PT 15.5 15.1 15.2 15.2 14.6 RO 15.4 15.5 15.3 15.3 15.4 SI 16.2 16 16.3 15.9 15.5 SK 16.8 16.6 16.1 16 15.9 FI 17.7 18 18.3 18.4 18 SE 19.3 19.3 19.4 19.4 19 EU (average)* 15.1 14.7 14.9 14.8 14.5 EU (median)* 15.8 15.7 15.4 15.5 15.4 Countries with estimates outside plausible ranges** LU** 16.8 16.9 16.9 17.1 16.5 Table 220 Statutory standard VAT rate (%) Country 2019 2020 2021 2022 2023 2024 EU Member States BE 21 21 21 21 21 21 BG 20 20 20 20 20 20 CZ 21 21 21 21 21 21 DK 25 25 25 25 25 25 DE 19 17.46 19 19 19 19 EE 20 20 20 20 20 22 IE 23 22.33 22.667 23 23 23 EL 24 24 24 24 24 24 ES 21 21 21 21 21 21 FR 20 20 20 20 20 20 HR 25 25 25 25 25 25 IT 22 22 22 22 22 22 CY 19 19 19 19 19 19 LV 21 21 21 21 21 21 LT 21 21 21 21 21 21 LU 17 17 17 17 16 17 HU 27 27 27 27 27 27 MT 18 18 18 18 18 18 NL 21 21 21 21 21 21 AT 20 20 20 20 20 20 PL 23 23 23 23 23 23 PT 23 23 23 23 23 23 RO 19 19 19 19 19 19 SI 22 22 22 22 22 22 SK 20 20 20 20 20 20 FI 24 24 24 24 24 24.375 SE 25 25 25 25 25 25 EU (median)* =MEDIAN(B4:B30) =MEDIAN(C4:C30) =MEDIAN(D4:D30) =MEDIAN(E4:E30) =MEDIAN(F4:F30) =MEDIAN(G4:G30) Table 221 C-efficiency (%) Country 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 EU Member States BE 48.2 48.2 46.9 47.7 47.8 48.3 47.5 44.6 49.3 46 44.8 43.6 BG 62.1 59.1 60.5 63.6 65.8 68.1 69.3 69.7 70.2 68.4 65.4 69 CZ 53.6 55.2 56.1 56.4 57.7 60.2 57.2 56.3 57.5 59.8 59.6 57.1 DK 58.4 58.9 59.1 59.9 60.9 62 59.6 62.8 63 64.8 62.1 62.7 DE 55.5 55.8 57 56.8 57.1 57.6 56.1 54.4 57.6 58.4 55.8 54.7 EE 57.8 60.5 63.2 63.5 64.8 66.5 70.3 70.9 74.1 72.3 69.5 67.5 IE 45 49.2 48.4 49.3 48.5 49.2 50.4 46.9 51.4 49.7 48.2 49 EL 33.1 33.9 34.6 39.3 38.9 40.4 38.9 36.6 39.6 42.3 41.7 43.5 ES 37.8 38.5 40.6 40.5 41 42.5 42 41.1 44.5 44.3 41.6 41.5 FR 46.6 47.6 48.1 48.3 49.4 50.2 51.2 48.7 52.6 52.5 51.5 49.6 HR . 59.5 62.8 64.1 65.9 67.2 66.6 63.2 63.8 62.4 65.9 64.1 IT 35 36 36.8 36.9 38 38.7 39.9 39 41.8 43.2 43.5 43.3 CY . 54.4 53.5 57 56.1 61.2 60.4 58 63.2 67.8 67.7 68.6 LV 48.4 49.7 51.6 53.3 53.5 57.4 62.1 61.6 61.5 68.8 65.5 63.3 LT 49.2 50.3 51 51.2 52.7 53.3 55.2 58 61.1 62.4 58.9 59.9 HU 50.2 53.6 56.8 52.9 53.7 56.8 56 57.7 60.1 60.5 55.6 53.5 MT 51.4 54.2 54.1 56.2 59.8 61.8 54.5 56.3 58.3 58.9 53.3 52.3 NL 48.1 48.2 48.8 51.5 52 50.7 54.6 56.2 57.2 55.3 55.2 54.4 AT 56.7 56.3 56.9 57.5 57.7 57.9 58.7 56.5 58.5 61.1 60.6 59.8 PL 42.2 43.3 43.6 45.2 49.3 53.1 51.2 51.3 56.3 46.3 47 50.6 PT 43.8 46 47 46.4 47.5 48.3 49.3 47.9 51.1 52.4 51.3 52.6 RO 64.1 59.5 63.7 49.1 46 48.2 47.1 46.5 49.4 52.2 51.9 51.3 SI 54.7 55.5 55.6 54.8 55.4 57.2 57.2 54.1 57.7 55.6 56.7 55.1 SK 46.3 48.7 51.4 49.3 51.2 52 52.6 51.2 52.7 53 53.4 53.7 FI 55.1 54.4 53.9 55.1 56.4 57.5 57.6 58.4 60.1 60.2 55.3 56.4 SE 56.2 56.8 57.4 58.9 59.5 59.7 59 59.2 59.7 61.1 57.6 55.5 EU (average)* 46.551602465716 47.724693357502 48.619206911265 48.915397970086 49.722407025309 50.643773773533 50.717113708288 49.09589196575 52.731917739197 52.671734085999 51.195296267121 53.301213629469 EU (median)* 48.8 53.9 53.7 53.1 53.6 57 55.6 56.2 57.6 58.7 55.5 54.6 Former EU Member State UK 42.4 44.3 45.1 44.7 45.2 45.9 46.6 .  .  .  .  .  EU candidate countries and potential candidates AL .   . .   .  .  . 48.7 49.5 59.4 65 54.7 .  GE .   . .   .  .  . 74.9 62.1 64 76.1 79.1 .  UA .   . .   .  .  . 56.4 55.8 64.4 .  .  .  XK .   . .   .  .  . 73.1 64.4 76.4 79.2 82.1 .  Countries with limited reliability of estimates** LU** 89.2 93.9 70.9 72.2 73.7 73 78.3 76.1 82 84 83 82.5  BA** .   . .   .  .  . 88.6 87.9 96.1 94.7 92.2 .  MK** .   . .   .  .  . 56.5 50.7 57.5 56.4 56.2 .  RS** .   . .   .  .  . 64.1 62.7 68.9 70.8 68.1 .