Part I

Overall tax revenue

Box 1.3:

VAT revenue ratio

The VAT revenue ratio consists of actual VAT revenues collected (VATrev) divided by the product of the VAT standard rate
(VATrate) and net final consumption, i.e. final consumption expenditure (P3) minus VAT receipts:

O
v
e
r
a
l
l

VAT revenue ratio =

VATrev
.
VATrate ( P3 VATrev )

A low value of the ratio suggests that exemptions, reduced rates, or tax evasion have a significant impact.
The VAT revenues collected are reported in Table 7 of Annex A and the VAT standard rates are provided in Table 1.1 of the
general part of this report. The final consumption expenditure (P3) includes the household final consumption expenditure
(private consumption), non-profit institutions serving households (NPISH) final consumption expenditure and general
government final consumption expenditure (general government consumption). Total final consumption expenditure data can be
downloaded from Eurostat [nama_fcs_c].

t
a
x
r
e
v
e
n
u
e

Table 1.1: VAT rates in the Member States

2000-2012, in %
Member State
BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
EU-27

Note:

VAT rate
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard
Reduced
Standard

2000
21
6/12
20
22
5
25
16
7
18
5
21
12.5
18
8
16
7
19.6
5.5
20
10
10
5
18
18
5
15
6/12
25
0/12
15
5
17.5
6
20
10
22
7
17
5/12
19
19
8
23
10
22
8/17
25
6/12
17.5
5
19.2

(4.2)
(4)
(4)
(2.1)
(4)

(3)

(3)

2001
21
6/12
20
22
5
25
16
7
18
5
20
12.5
18
8
16
7
19.6
5.5
20
10
10
5
18
18
5/9
15
6/12
25
0/12
15
5
19
6
20
10
22
7
17
5/12
19
19
8
23
10
22
8/17
25
6/12
17.5
5
19.3

(4.3)
(4)
(4)
(2.1)
(4)

(3)

(3)

2002
21
6/12
20
22
5
25
16
7
18
5
21
12.5
18
8
16
7
19.6
5.5
20
10
13
5
18
18
5/9
15
6/12
25
0/12
15
5
19
6
20
10
22
7
19
5/12
19
20
8.5
23
10
22
8/17
25
6/12
17.5
5
19.5

(4)
(4)
(2.1)
(4)

(3)

(3)

(4.3)
(4)
(4)
(2.1)
(4)

(3)

(3)

2004
21
6/12
20
19
5
25
16
7
18
5
21
13.5
18
8
16
7
19.6
5.5
20
10
15
5
18
5
18
5/9
15
6/12
25
5/15
18
5
19
6
20
10
22
7
19
5/12
19
9
20
8.5
19
22
8/17
25
6/12
17.5
5
19.4

(4.4)
(4)
(4)
(2.1)
(4)

(3)

(3)

2005
21
6/12
20
19
5
25
16
7
18
5
21
13.5
19
9
16
7
19.6
5.5
20
10
15
5
18
5
18
5/9
15
6/12
25
5/15
18
5
19
6
20
10
22
7
21
5/12
19
9
20
8.5
19
22
8/17
25
6/12
17.5
5
19.6

(4.8)
(4.5)
(4)
(2.1)
(4)

(3)

(3)

2006
21
6/12
20
19
5
25
16
7
18
5
21
13.5
19
9
16
7
19.6
5.5
20
10
15
5/8
18
5
18
5/9
15
6/12
20
5/15
18
5
19
6
20
10
22
7
21
5/12
19
9
20
8.5
19
22
8/17
25
6/12
17.5
5
19.4

(4.8)
(4.5)
(4)
(2.1)
(4)

(3)

(3)

2007
21
6/12
20
7
19
5
25
19
7
18
5
21
13.5
19
9
16
7
19.6
5.5
20
10
15
5/8
18
5
18
5/9
15
6/12
20
5
18
5
19
6
20
10
22
7
21
5/12
19
9
20
8.5
19
10
22
8/17
25
6/12
17.5
5
19.5

(4.8)
(4.5)
(4)
(2.1)
(4)

(3)

(3)

2008
21
6/12
20
7
19
9
25
19
7
18
5
21
13.5
19
9
16
7
19.6
5.5
20
10
15
5/8
18
5
18
5/9
15
6/12
20
5
18
5
19
6
20
10
22
7
20
5/12
19
9
20
8.5
19
10
22
8/17
25
6/12
17.5
5
19.4

(4.8)
(4.5)
(4)
(2.1)
(4)

(3)

(3)

2009
21
6/12
20
7
19
9
25
19
7
20
9
21.5
13.5
19
9
16
7
19.6
5.5
20
10
15
5/8
21
10
19
5/9
15
6/12
25
5/18
18
5
19.0
6
20
10
22
7
20
5/12
19
5/9
20
8.5
19
10
22
8/17
25
6/12
15
5
19.8

(4.8)
(4.5)
(4)
(2.1)
(4)

(3)

(3)

2010
21
6/12
20
7
20
10
25
19
7
20
9
21
13.5
23
5.5/11
18
8
19.6
5.5
20
10
15
5/8
21
10
21
5/9
15
6/12
25
5/18
18
5
19
6
20
10
22
7
21
6/13
24
5/9
20
8.5
19
6/10
23
9/13
25
6/12
17.5
5
20.4

(4.8)

(4)
(2.1)
(4)

(3)

(3)

2011
21
6/12
20
9
20
10
25
19
7
20
9
21
13.5
23
6.5/13
18
8
19.6
5.5
20
10
15
5/8
22
12
21
5/9
15
6/12
25
5/18
18
5/7
19
6
20
10
23
5/8
23
6/13
24
5/9
20
8.5
20
10
23
9/13
25
6/12
20.0
5
20.7

(4.8)

(4)
(2.1)
(4)

(3)

2012
21
6/12
20
9
20
14
25
19
7
20
9
23
13.5/9
23
6.5/13
18
8
19.6
5.5/7
21
10
17
5/8
22
12
21
5/9
15
6/12
27
5/18
18
5/7
19
6
20
10
23
5/8
23
6/13
24
5/9
20
8.5
20
10
23
9/13
25
6/12
20.0
5
21.0

(4.8)

(4)
(2.1)
(4)

(3)

If two VAT rates were applicable during a year the one being in force for more than six months or introduced on 1 July is indicated in the table. Super reduced rates
(below 5 %) are shown in brackets. IT: Standard rate was increased in September 2011; CY: Standard rate was increased in March 2012; FI: Reduced 17 % rate
was decreased to 12 % on 1.10.2009. Standard rate as well as reduced rates were increased by one percentage point on 1.7.2010.

Source: Commission services

28

(4.3)

2003
21
6/12
20
22
5
25
16
7
18
5
21
13.5
18
8
16
7
19.6
5.5
20
10
15
5
18
9
18
5/9
15
6/12
25
0/12
15
5
19
6
20
10
22
7
19
5/12
19
20
8.5
20
14
22
8/17
25
6/12
17.5
5
19.5

Taxation trends in the European Union