International VAT Rate Round Up: March 2021

March 2021 VAT rate changes in Ireland

The standard VAT rate was reduced in Ireland for a six month period from 1 September 2020 to 28 February 2021.

The standard VAT rate has reverted back to 23% from 1 March 2021.

It has been announced that the VAT return payments for the periods December 2020 and January 2021 have been extended.

The VAT payment for both periods is due in three equal instalments on the below dates:

  • 10 April 2021
  • 10 May 2021
  • 10 June 2021

The deferral of VAT payments only applies to the period ending 31 December 2020 and January 2021, as long as:

  • VAT returns from these periods are filed on time

December 2020 – due date is the 10 February 2021

January 2021 – due date is the 10 March 2021

  • Taxpayers do not fall within the categories specified in amending laws.

If the above applies to a taxpayer, the amount due can be paid in 3 equal instalments by the dates mentioned above and no penalties or interest will apply.

This is optional and taxpayers can still pay their total liabilities by 10 April 2021.

Covid reduced VAT rates extended


End Date 31/12 2021

VAT Rate – 5%

Scope – For gastronomy, culture and publishing sectors.



End Date 31/12 2021

VAT Rate – 9%

Scope – Restaurant and catering services, which consist of supply of cooked and uncooked food, except for services, which consist of supply of spirits. Supply of books on physical carriers or by electronic means, diapers for babies.


Czech Republic

End Date 16/8/2022

VAT Rate – 10%

Scope – Accommodation; sporting & cultural events.



End Date 31/12/2022

VAT Rate – 7%

Scope – Restaurants.



End Date 30/4/2022

VAT Rate – 13%

Scope – Transport; non-alcoholic drinks, cinemas and tourist services.



End Date 30/4/2022

VAT Rate – 6%

Scope – Reduced VAT Rate for PPEs.



End Date 1/1/2022

VAT Rate – 9%

Scope – Tourism and hospitality.


The Netherlands

End Date – Not yet known

VAT Rate – 9%

Scope – Online sports services by gyms.



End Date – 30/6/2021

VAT Rate – 6%

Scope – Passenger transportation, accommodation, public broadcasting and entry to cinemas, sports events, amusement parks and adventure centres.


United Kingdom

End Date – 30/9/2021

VAT Rate – 5%

Scope – Hospitality, hotel and holiday accommodation, admissions to certain attractions (prepare for a new rate of 12.5% from 1 October 2021 to 31 March 2022).

International VAT Rate Round Up: February 2021

If you missed last month’s VAT rate announcements or VAT threshold changes, you can catch up now.

Read the full story here.

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