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PVM dydis ES

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PVM dydis ES šalyse

ES valstybėse narėse mažiausias standartinis PVM tarifas gali būti 17 proc., didžiausias – 25 proc.

ES valstybė narė

 Standartinis PVM
tarifas, %		 Lengvatiniai PVM
tarifai, %		 PVM mokesčio sutrumpinimas
Airija

 23

 13,5; 9; 4,8

 VAT
Austrija

 20

 12; 10

 USt
Belgija

 21

 12; 6

 BTW/TVA
Bulgarija

 20

 9

 DDS
Čekija

 20

 14

 DPH
Danija

 25

 -

 MOMS
Estija

 20

 9

 KM
Graikija

 23

 13; 6,5

 FPA
Ispanija

 21

 10

 IVA
Italija

 22

 10; 4

 IVA
Islandija

 25,5

 7

 VASK
Jungtinė Karalystė

 20

 5

 VAT
Kipras

 15

 8; 5

 FPA
Latvija

 21

 12

 PVN
Lenkija

 23

 8; 5

 PTU/VAT
Lietuva

 21

 9; 5

 PVM
Liuksemburgas

 17

 14; 8; 3

 MwST
Malta

 18

 5; 7

 VAT
Nyderlandai

 19

 6

 BTW
Portugalija

 23

 6; 13

 IVA
Prancūzija

 20

 10; 5,5; 2,1

 TVA
Rumunija

 24

 9; 5

 TVA
Slovakija

 20

 10

 DPH
Slovėnija

 20

 8,5

 DDV
Suomija

 23

 13; 9

 ALV
Švedija

 25

 12; 6

 MOMS
Vengrija

 27

 18; 5

 AFA
Vokietija

 19

 7

 USt



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