Rapporto esplicativo

Tabella 6-4

Aliquote IVA in Svizzera e nell’UE a confronto

Introduzione 1976 1996 2006 2018 Aliquote ridotte/ali-Aliquota nor- quote speciali male

Belgio 1971 18,0 21,0 21,0 21,0 6,0/12,0 Bulgaria 1994 – 22,0 20,0 20,0 9,0 Repubblica 1993 – 22,0 19,0 21,0 10,0/15,0 ceca

Danimarca 1967 15,0 25,0 25,0 25,0

Germania 1968 11,0 15,0 16,0 19,0 7,0 Estonia 1991 – 18,0 18,0 20,0 9,0 Grecia 1987 – 18,0 19,0 23,0 6,0/13,0 Spagna 1986 – 16,0 16,0 21,0 4,0/10,0 Francia 1968 20,0 20,6 19,6 20,0 2,1/5,5/10,0 Croazia 1998 – – 22,0 25,0 5,0/13,0 Irlanda 1972 20,0 21,0 21,0 23,0 4,8/9,0/13,5 Italia 1973 12,0 19,0 20,0 22,0 5,0/10,0 Cipro 1992 – 8,0 15,0 19,0 5,0/9,0 Lettonia 1995 – 18,0 21,0 21,0 12,0 Lituania 1994 – 18,0 18,0 21,0 5,0/9,0 Lussemburgo 1970 10,0 15,0 15,0 17,0 3,0/8,0/14,0 Ungheria 1988 – 25,0 20,0 27,0 5,0/18,0 Malta 1995 – 15,0 18,0 18,0 5,0/7,0 Paesi Bassi 1969 18,0 17,5 19,0 21,0 6,0 Austria 1973 18,0 20,0 20,0 20,0 10,0/13,0 Polonia 1993 – 22,0 22,0 23,0 5,0/8,0 Portogallo 1986 – 17,0 21,0 23,0 6,0/13,0 Romania 1993 – 18,0 19,0 19,0 5,0/9,0 Slovenia 1999 – – 20,0 22,0 9,5 Slovacchia 1993 – 23,0 19,0 20,0 10,0 Finlandia 1994 – 22,0 22,0 24,0 10,0/14,0 Svezia 1969 17,7 25,0 25,0 25,0 6,0/12,0 Regno Unito 1973 8,0 17,5 17,5 20,0 5,0

Svizzera 1995 – 6,5 7,6 7,7 2,5/3,7