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retail.oss-vat@1.0.1

data/oss-rules.json

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[
  {
    "rule": "distance-selling-threshold",
    "country": "EU",
    "value": 1000000,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "EUR 10,000 (in euro cents) of intra-EU distance sales of goods and TBE services to consumers, current and preceding calendar year: VAT Directive 2006/112/EC art. 59c, from Council Directive (EU) 2017/2455"
  },
  {
    "rule": "standard-rate",
    "country": "AT",
    "value": 2000,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 20%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "BE",
    "value": 2100,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 21%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "BG",
    "value": 2000,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 20%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "CY",
    "value": 1900,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 19%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-01-01"
  },
  {
    "rule": "standard-rate",
    "country": "CZ",
    "value": 2100,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 21%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "DE",
    "value": 1900,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 19%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "DK",
    "value": 2500,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 25%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "EE",
    "value": 2000,
    "validFrom": "2021-07-01",
    "validTo": "2023-12-31",
    "note": "Standard rate 20% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "EE",
    "value": 2200,
    "validFrom": "2024-01-01",
    "validTo": "2025-06-30",
    "note": "Standard rate 22% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "EE",
    "value": 2400,
    "validFrom": "2025-07-01",
    "validTo": null,
    "note": "Standard rate 24% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "ES",
    "value": 2100,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 21%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "FI",
    "value": 2400,
    "validFrom": "2021-07-01",
    "validTo": "2024-08-31",
    "note": "Standard rate 24% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "FI",
    "value": 2550,
    "validFrom": "2024-09-01",
    "validTo": null,
    "note": "Standard rate 25.5% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "FR",
    "value": 2000,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 20%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "GR",
    "value": 2400,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 24%, unchanged in every TEDB snapshot from 2021-07-01 to 2025-01-01; TEDB code EL"
  },
  {
    "rule": "standard-rate",
    "country": "HR",
    "value": 2500,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 25%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "HU",
    "value": 2700,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 27%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "IE",
    "value": 2300,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 23%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "IT",
    "value": 2200,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 22%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "LT",
    "value": 2100,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 21%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "LU",
    "value": 1700,
    "validFrom": "2021-07-01",
    "validTo": "2022-12-31",
    "note": "Standard rate 17% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "LU",
    "value": 1600,
    "validFrom": "2023-01-01",
    "validTo": "2023-12-31",
    "note": "Standard rate 16% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "LU",
    "value": 1700,
    "validFrom": "2024-01-01",
    "validTo": null,
    "note": "Standard rate 17% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "LV",
    "value": 2100,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 21%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "MT",
    "value": 1800,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 18%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "NL",
    "value": 2100,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 21%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "PL",
    "value": 2300,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 23%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "PT",
    "value": 2300,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 23%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-01-01"
  },
  {
    "rule": "standard-rate",
    "country": "RO",
    "value": 1900,
    "validFrom": "2021-07-01",
    "validTo": "2025-07-31",
    "note": "Standard rate 19% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "RO",
    "value": 2100,
    "validFrom": "2025-08-01",
    "validTo": null,
    "note": "Standard rate 21% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "SE",
    "value": 2500,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 25%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "SI",
    "value": 2200,
    "validFrom": "2021-07-01",
    "validTo": null,
    "note": "Standard rate 22%, unchanged in every TEDB snapshot from 2021-07-01 to 2026-07-01"
  },
  {
    "rule": "standard-rate",
    "country": "SK",
    "value": 2000,
    "validFrom": "2021-07-01",
    "validTo": "2024-12-31",
    "note": "Standard rate 20% per TEDB"
  },
  {
    "rule": "standard-rate",
    "country": "SK",
    "value": 2300,
    "validFrom": "2025-01-01",
    "validTo": null,
    "note": "Standard rate 23% per TEDB"
  }
]