.png)
.png)
The minimum standard rate is aimed at preventing an excessive divergence in VAT rates.
The Council of the EU has adopted a directive maintaining the minimum standard VAT rate at 15% until 31 December 2017.
The minimum standard rate is aimed at preventing an excessive divergence in VAT rates applied by member states and the structural imbalances or distortions of competition that could arise as a result. A minimum standard rate of 15% was applied until 31 December 2015.
The directive extends the minimum standard rate for long enough to ensure legal certainty in view of discussions on definitive rules for a single European VAT area.
