{"id":7762,"date":"2017-03-13T23:34:24","date_gmt":"2017-03-13T21:34:24","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7762"},"modified":"2023-01-05T12:53:23","modified_gmt":"2023-01-05T10:53:23","slug":"taux-de-tva-union-europeenne","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/","title":{"rendered":"Taux de TVA applicable dans l’Union europ\u00e9enne"},"content":{"rendered":"

La Commission europ\u00e9enne a r\u00e9cemment mis \u00e0 jour sur son site les taux de TVA applicables au 1er janvier 2017 dans les 28 Etats membres de l’Union europ\u00e9enne.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Member States<\/strong><\/td>\nCode<\/strong><\/td>\nSuper-reduced Rate<\/strong><\/td>\nReduced Rate<\/strong><\/td>\nStandard Rate<\/strong><\/td>\nParking Rate<\/strong><\/td>\n<\/tr>\n
Belgium<\/td>\nBE<\/td>\n–<\/td>\n6 \/ 12<\/td>\n21<\/td>\n12<\/td>\n<\/tr>\n
Bulgaria<\/td>\nBG<\/td>\n–<\/td>\n9<\/td>\n20<\/td>\n–<\/td>\n<\/tr>\n
Czech Republic<\/td>\nCZ<\/td>\n–<\/td>\n10 \/ 15<\/td>\n21<\/td>\n–<\/td>\n<\/tr>\n
Denmark<\/td>\nDK<\/td>\n–<\/td>\n–<\/td>\n25<\/td>\n–<\/td>\n<\/tr>\n
Germany<\/td>\nDE<\/td>\n–<\/td>\n7<\/td>\n19<\/td>\n–<\/td>\n<\/tr>\n
Estonia<\/td>\nEE<\/td>\n–<\/td>\n9<\/td>\n20<\/td>\n–<\/td>\n<\/tr>\n
Ireland<\/td>\nIE<\/td>\n4,8<\/td>\n9 \/ 13,5<\/td>\n23<\/td>\n13,5<\/td>\n<\/tr>\n
Greece<\/td>\nEL<\/td>\n–<\/td>\n6 \/ 13<\/td>\n24<\/td>\n–<\/td>\n<\/tr>\n
Spain<\/td>\nES<\/td>\n4<\/td>\n10<\/td>\n21<\/td>\n–<\/td>\n<\/tr>\n
France<\/td>\nFR<\/td>\n2,1<\/td>\n5,5 \/ 10<\/td>\n20<\/td>\n–<\/td>\n<\/tr>\n
Croatia<\/td>\nHR<\/td>\n–<\/td>\n5 \/ 13<\/td>\n25<\/td>\n–<\/td>\n<\/tr>\n
Italy<\/td>\nIT<\/td>\n4<\/td>\n5 \/ 10<\/td>\n22<\/td>\n–<\/td>\n<\/tr>\n
Cyprus<\/td>\nCY<\/td>\n–<\/td>\n5 \/ 9<\/td>\n19<\/td>\n–<\/td>\n<\/tr>\n
Latvia<\/td>\nLV<\/td>\n–<\/td>\n12<\/td>\n21<\/td>\n–<\/td>\n<\/tr>\n
Lithuania<\/td>\nLT<\/td>\n–<\/td>\n5 \/ 9<\/td>\n21<\/td>\n–<\/td>\n<\/tr>\n
Luxembourg<\/td>\nLU<\/td>\n3<\/td>\n8<\/td>\n17<\/td>\n14<\/td>\n<\/tr>\n
Hungary<\/td>\nHU<\/td>\n–<\/td>\n5 \/ 18<\/td>\n27<\/td>\n–<\/td>\n<\/tr>\n
Malta<\/td>\nMT<\/td>\n–<\/td>\n5 \/ 7<\/td>\n18<\/td>\n–<\/td>\n<\/tr>\n
Netherlands<\/td>\nNL<\/td>\n–<\/td>\n6<\/td>\n21<\/td>\n–<\/td>\n<\/tr>\n
Austria<\/td>\nAT<\/td>\n–<\/td>\n10 \/ 13<\/td>\n20<\/td>\n13<\/td>\n<\/tr>\n
Poland<\/td>\nPL<\/td>\n–<\/td>\n5 \/ 8<\/td>\n23<\/td>\n–<\/td>\n<\/tr>\n
Portugal<\/td>\nPT<\/td>\n–<\/td>\n6 \/ 13<\/td>\n23<\/td>\n13<\/td>\n<\/tr>\n
Romania<\/td>\nRO<\/td>\n–<\/td>\n5 \/ 9<\/td>\n19<\/td>\n–<\/td>\n<\/tr>\n
Slovenia<\/td>\nSI<\/td>\n–<\/td>\n9,5<\/td>\n22<\/td>\n–<\/td>\n<\/tr>\n
Slovakia<\/td>\nSK<\/td>\n–<\/td>\n10<\/td>\n20<\/td>\n–<\/td>\n<\/tr>\n
Finland<\/td>\nFI<\/td>\n–<\/td>\n10 \/14<\/td>\n24<\/td>\n–<\/td>\n<\/tr>\n
Sweden<\/td>\nSE<\/td>\n–<\/td>\n6 \/ 12<\/td>\n25<\/td>\n–<\/td>\n<\/tr>\n
United Kingdom<\/td>\nUK<\/td>\n–<\/td>\n5<\/td>\n20<\/td>\n–<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Source :\u00a0https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_fr<\/p>\n

La seule modification notable est l’abaissement du taux de TVA applicable en Roumanie de 20 \u00e0 19%. Au 1er janvier 2016, ce taux \u00e9tait d\u00e9j\u00e0 pass\u00e9 de 24 \u00e0 20%.<\/p>\n

La Hongrie affiche encore le taux de TVA au taux normal le plus \u00e9lev\u00e9 (27%). Le Luxembourg b\u00e9n\u00e9ficie du taux de TVA \u00e0 taux normal le plus faible. Le taux moyen normal constat\u00e9 en Union europ\u00e9enne est de 21,46%. La France se situe ainsi en dessous de la moyenne avec son taux de 20%.<\/p>\n

Les Etats membres ne peuvent fixer un taux de TVA inf\u00e9rieur au plancher fix\u00e9 par l’Union europ\u00e9enne (15% pour le taux normal et 5% pour le taux r\u00e9duit).<\/p>\n","protected":false},"excerpt":{"rendered":"

La Commission europ\u00e9enne a r\u00e9cemment mis \u00e0 jour sur son site les taux de TVA applicables au 1er janvier 2017 dans les 28 Etats membres de l’Union europ\u00e9enne. Member States Code Super-reduced Rate Reduced Rate Standard Rate Parking Rate Belgium BE – 6 \/ 12 21 12 Bulgaria BG – 9 20 – Czech Republic […]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1047,1088],"class_list":["post-7762","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-tva","tag-union-europeenne","post_format-post-format-quote"],"acf":[],"yoast_head":"\nTaux de TVA applicable dans l'Union europ\u00e9enne - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taux de TVA applicable dans l'Union europ\u00e9enne - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La Commission europ\u00e9enne a r\u00e9cemment mis \u00e0 jour sur son site les taux de TVA applicables au 1er janvier 2017 dans les 28 Etats membres de l’Union europ\u00e9enne. Member States Code Super-reduced Rate Reduced Rate Standard Rate Parking Rate Belgium BE – 6 \/ 12 21 12 Bulgaria BG – 9 20 – Czech Republic […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2017-03-13T21:34:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-05T10:53:23+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/\",\"name\":\"Taux de TVA applicable dans l'Union europ\u00e9enne - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2017-03-13T21:34:24+00:00\",\"dateModified\":\"2023-01-05T10:53:23+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taux de TVA applicable dans l’Union europ\u00e9enne\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l'actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.\",\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taux de TVA applicable dans l'Union europ\u00e9enne - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/","og_locale":"fr_FR","og_type":"article","og_title":"Taux de TVA applicable dans l'Union europ\u00e9enne - Le Blog GERESO","og_description":"La Commission europ\u00e9enne a r\u00e9cemment mis \u00e0 jour sur son site les taux de TVA applicables au 1er janvier 2017 dans les 28 Etats membres de l’Union europ\u00e9enne. Member States Code Super-reduced Rate Reduced Rate Standard Rate Parking Rate Belgium BE – 6 \/ 12 21 12 Bulgaria BG – 9 20 – Czech Republic […]","og_url":"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/","og_site_name":"Le Blog GERESO","article_published_time":"2017-03-13T21:34:24+00:00","article_modified_time":"2023-01-05T10:53:23+00:00","author":"Damien P\u00e9an","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/","url":"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/","name":"Taux de TVA applicable dans l'Union europ\u00e9enne - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2017-03-13T21:34:24+00:00","dateModified":"2023-01-05T10:53:23+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2017\/03\/13\/taux-de-tva-union-europeenne\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"Taux de TVA applicable dans l’Union europ\u00e9enne"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l'actu RH, Finance, Fonction Publique, Management...","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d","name":"Damien P\u00e9an","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","caption":"Damien P\u00e9an"},"description":"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.","url":"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/7762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/45"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=7762"}],"version-history":[{"count":3,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/7762\/revisions"}],"predecessor-version":[{"id":32535,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/7762\/revisions\/32535"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=7762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=7762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=7762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}