I. LIST OF VAT RATES APPLIED IN THE MEMBER STATE S [625871]

CONTENTS
I. LIST OF VAT RATES APPLIED IN THE MEMBER STATE S
II. APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODS AND SERVICES CONTAINED IN ANNEX III OF VAT DIR ECTIVE 2006/112/E C
III. APPLICATION OF THE PARKING RATE IN CERTAIN MEMBER STATES
IV. LIST OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER STATE S
V. CASES WHERE THE ZERO RATE IS APPLIED TO CONSUMPTION IN THE LEGISLATION OF THE MEMBER STATES (TITLE VIII, CHAPTER 4 OF THE VAT D IRECTIVE 2006/112/EC )
VI. VAT RATES GENERALLY APPLIED IN THE MEMBER STATES TO CERTAIN products OR SERVICES
VII. GEOGRAPHICAL FEATURES OF THE APPLICATION OF THE VAT IN THE EUROPEAN UNION
VIII. THE EVOLUTION OF THE VAT RATES APPLICABLE IN THE MEMBER STATE S
N.B.: The purpose of this document is to disseminate information about the VAT rates in force in the Member States of the European Un ion.
The information has been supplied by the respective Member States and complemented by the Commissions servicesbut part of the additions has not been verified yet by some Member States.The Commission cannot be held responsible for its accuracy or completeness, neither does its publication imply any endorsement
by the Commission of the Member States’ legal provisions.

I. List of VAT rates applied in the Member States (in %)
Member States CodeSuper-reduced
RateReduced
RateStandard
RateParking
Rate
Belgium BE – 6 / 12 21 12
Bulgaria BG – 9 20 -Czech Republic CZ – 10 / 15 21 -Denmark DK – – 25 -Germany DE – 7 19 -Estonia EE – 9 20 -Ireland IE 4.8 9 / 13,5 23 13.5Greece EL – 6 / 13 24 -Spain ES 4 10 21 -France FR 2.1 5,5 / 10 20 -Croatia HR – 5 / 13 25 -Italy IT 4 5 / 10 22 -Cyprus CY – 5 / 9 19 -Latvia LV – 12 21 -Lithuania LT – 5 / 9 21 -Luxembourg LU 3 8 17 14Hungary HU – 5 / 18 27 -Malta MT – 5 / 7 18 -Netherlands NL – 6 21 -Austria AT – 10 / 13 20 13Poland PL – 5 / 8 23 -Portugal PT – 6 / 13 23 13Romania RO – 5 / 9 19 -Slovenia SI – 9.5 22 -Slovakia SK – 10 20 -Finland FI – 10 /14 24 -Sweden SE – 6 / 12 25 -United Kingdom UK – 5 20 –
N.B.: Exemptions with a refund of tax paid at preceding stages (zero rates) are not included
above (see section V)

II. Application of reduced VAT rates by the member states to the categories of goods and services contained in Annex III of VAT Directive 2006/112/EC
0 = zero rate (exemption with refund of tax paid at preceding stage); [ex] = exemption; N/A = not applicable
C a t e g o r y B EB GC ZD KD EE E I E E LE SF RH R I T C YL VL TL UH UM TN LA TP LP TR O S I S K F I S EU K
02 . 1
4.8 5.5
9 18
13.5
21 23 20 25 10 27 23 23
[ex] [ex] 13
23 13 25
64 2 . 1
13 10 5.5
10
20
6 0 13 4 5 4 3 5 6 24 25 0
21 23 24 10 25 22 17 27 21 [ex] [ex] 5
C h i l d r e n ’ s c a r s e a t s 2 12 01 52 51 92 0 1 3 . 5 2 42 12 02 52 2 5 2 12 11 72 71 82 12 0 8 6 1 92 22 02 42 5 5
6 15 [ex] 7 20 10 5 12 9 [ex] [ex] 10 0 6
96
21
61 0 6 4 5 . 5 4 56
21 15 24 21 20 22 23 23
75 . 5 4 56 60
19 20 22 23 23 25 20
00 6 4 2 . 1 5 86 1 0
6 13
21 25
06 4 2 . 1 5 4 56 1 0 [ e x ]
6 13 23
21 25 8
[ex] [ex] 25 [ex] [ex] 24 [ex] 2.1 5 10 [ex] [ex] [ex] 18 5 6 [ex] 8 [ex] 5 9.5 20 10 6 20
5.5 13 13
10 5 23
20 19
10
20
[ex] [ex] [ex] 3 [ex] 8 [ex]
21 24 25 17 27 23 20
[ex] [ex] [ex] [ex]
21 27 22 20
6 [ex] [ex] 3 6 20 8 23 [ex]
21
[ex]
12 24 4 5.5 4 21 21 N/A 27 [ex] 21 20 8 [ex] 5 9.5 20 24 25 20
10 6[ e x ] 5
20 0
21 5,5 21 8
10
6 20 62 3
10 21
20 6
0
4.8
12 13.5 10 81 3
21 23 22 23 23
12 Hotel accommodation 6 9 15 25 7 9 9 13 10 10 13 10 9 12 9 3 18 7 6 13 8 6 9 9.5 20 10 12 20
15 9 5.5 3 18 22
21 [ex] 10 17 27 9.5Medical equipment for disabled
persons
0
9
7
2420 24
13.5 21 2510N/A
23
13.5
27[ex]
621 N/A [ex]
2024
181310
20
14 12 99
19620 19 9.5[ex]
61 081 3 2 010 [ex] [ex]
20 15 [ex] 7 20 24 21 1025 225[ e x ] 2 1 2 71 8[ex] 13 [ex][ex]
102020
21 20 25 19 20 21 10 22 19 21 21 18 21 10 23 19 22 24 25 2020 10 25 9.57
219 25 10 20 9.5
2 5 2 252 1 2 132 7 1 89
20
61 38620
6 2 01 52 5[ex]9 7 25 20
1521
7 10 20
25 19 20 24 1017
2021
[ex] 1024
525
924 660
23 23510 24
9.5 20
24609.5
0 55
209.5
2310 10
1093
2 1 3556 2 0000
2010 10
86 1 925
21 30139.520100
19 693556
12 25 10 21 2111 Agricultural inputs61 5
20
21 2410
2013
2 572 010
25
12aRestaurant and catering
services22 19
9.5 20
1425 27 18 645
1956 3
21 21
1720 23 23 19 9.5 20 24 21 21 8 27 18 20 259 Writers, composers etc.2.1
25 5
10bWindow cleaning and cleaning in
private households21 20 15 25 19 2020 6 19 9.5 20 24 52 1 2 1 N / A 10aRenovation and repairing of
private dwellings (*)20 15 25 19 13.510 Social housing
18 10 2520 15 25 19 206 58Pay TV/ cable TV 23
TV licence 20 25 [ex] 20[ex] 52 1 2 7 62 1 2 5 2 5 1 87Admission to cultural services
(shows, cinema, theatre) 13
[-] 10 23 [-]6Books
9
9 Admission to amusement parks20 2251 2Newspapers
Periodicals
19 2055 1 2
Books on other physical means
of support21 20 4 23
24
249Transport of passengers 5 25[ex] [ex] 02002 5 1 9024 10 1024 61 0
99
6
21
49 7 25 15 20 5.5 5 12 5 5 20 8 6 9 9.5 1086 1 052 1 2 132 7
9.5 12 10 86
2319 15124
20 25
3 Pharmaceutical products[ex]
20 25 19 9 520 30
215.5
2161 0
155
259 105
20
2 Water supplies1 Foodstuffs61 07 1 3
9.5 10 20 7 25 15 20 610 24
2020
14
19 1221
1069 . 5
5
25 0
27
25 21 2021
20 24 250
[ex]240
1056 1 2 45
81 3 13
0
235
2510
223
175
275
21
4 N/A [-] 2161 0 5
351 9 2 155
556 1 0
23 199345 1 2

C a t e g o r y B EB GC ZD KD EE E I E E LE SF RH R I T C YL VL TL UH UM TN LA TP LP TR O S I S K F I S EU K
6 [ex] 7 10 10 3 10 [ex]
[ex] 25 19 21 22 [ex] [ex] 6
6 [ex] [ex] [ex] [ex] 21 6 [ex] 23 20 6
[ex] 25 19 21 25 [ex] [ex] [ex] [ex] [ex]
[ex]
5
21 15 [ex] 10 22 21 10 23 [ex] [ex] 25
6 19
21 5
21 20 [ex] 7 [ex] 24 21 21 [ex] [ex]
[ex] [ex] 15 [ex] 13.5 [ex] [ex] [ex] 21 6
21 [-] 24 20 0
15 19 [-] 10 20
19Minor repairing (including
mending and alteration) of:
B i c y c l e s 6 2 02 12 51 92 0 1 3 . 5 2 42 12 02 52 21 92 12 1 8 2 7 5 6 2 0 8 6 1 99 . 5 2 02 42 52 0
Shoes and leather goods 6 20 21 25 19 20 13.5 24 21 20 25 22 19 21 21 8 27 5 6 20 8 23 19 9.5 20 24 25 20
Clothing and household linen 6 20 21 25 19 20 13.5 24 21 20 25 22 19 21 21 8 27 5 6 20 8 23 19 9.5 20 24 25 20
[ex] 5.5 [ex] 27 [ex]
19 10 17 [ex] 23 6
21 Hairdressing 21 20 21 25 19 20 9 24 21 20 25 22 5 21 21 8 27 18 6 20 8 23 19 9.5 20 24 25 20
(*) excluding materials which form a significant part of the value of the supply
(**) e.g. home hel p and care of the young, elderl y, sick or disabledMedical and dental care in so far
as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC[ex] 25 [ex] 5 [ex]32 7 1 817
17 [ex]
623
9.5 2019 [ex] [ex] [ex] [ex] 209.559 . 5 2 0
7
25[ex] [ex]20 8 [ex] 19 9.5 20 [ex] [ex][ex]1923
20 25 [ex] 21 [ex] [ex]32 752 1
20 [ex] [ex] [ex]10 20
6
19 [ex]820 21 27 18 6 13 8
22
21232 252 1
[ex][ex]
25 7 [ex]24 4
19 20 24 21[ex] [ex]
20[ex] [ex][ex] 2020
25 10 5 21 2125 [ex]2024
21 10 8 19 24[ex]
32 7 1 8
21 5 25 20 [ex] 20 19 9.5 20 2416Supplies by undertakers and
cremation services
17
18
20 Domestic care services (**) 2120
20 152120 15
13.5
[ex]10
21 1315Social services in so far as
those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC
Collection of domestic waste and
street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC6
[ex] 19 21 20 2520[ex]
25[ex]
25[ex]9 14 Use of sporting facilities 20 15 20 24Admission to sporting events 13 5.5 25 15 20

III. Application of the parking rate in certain Member States
BELGIUM
Parking rate of 12% applicable to:
1. Certain energy products such as:
– coal and solid fuel obtained from coal – lignite and agglomerated lignite (except for jet) – coke and semi
‑coke from coal, lignite and peat
– uncharred petroleum coke used as fuel.2. Certain tyres and inner tubes for agricultural tractors and machinery, excludingtyres and inner tubes for forestry tractors and cultivators.
IRELAND
Parking rate of 13.5% applicable to:
1. Energy for heating and light
2. Movable property used in the construction and maintenance of immovableproperty3. Supply of immoveable property4. Services consisting of the routine cleaning of immoveable property5. Repair and maintenance of movable property6. Services relating to the care of the human body7. Certain specific tourist services8. Services relating to photography9. Services supplied by jockeys10. Works of art and antiques11. Short-term hire (less than 5 weeks) of: – motor vehicles designed for the conveyance of persons by road – ships, boats and other vessels not exceeding 15 tonnes gross designedfor the conveyance of passangers – sports and pleasure craft, including yach ts, cabin cruisers, dinghies, canoes, skiffs
and racing boats – caravans, mobile homes, tents and trailer tents.12. Driving schools13. Professional services supplied by veterinary surgeons
LUXEMBOURG
The parking rate of 14% applies to:
1. Wines with an ABV of 13% or less, with the exception of sparkling wines, liqueur
wines and fortified wines
2. Solid mineral fuels, mineral oils and wood intended for use as fuel, with the
exception of wood for heating3. Washing and cleaning products4. Printed advertising matter, commercial and similar catalogues; tourism publications5. Heat, cooling and steam, with the exception of heat provided by heating networks6. Safe custody and administration of securities 7. Administration of credit and credit guarantees by a person or organisation other than that granting the creditMember States which, at 1 January 1991, were applying a reduced rate to the supply of goods or
services other than those specified in Annex III may apply the reduced rate to the supply of those goods
or services, provided that the rate is not lower than 12 %.

AUSTRIA
The parking rate of 13% applies to:
1. Wine from farm production carried out by the producing farmerPORTUGAL
The parking rate of 13% applies to:
1. Wine
2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding orforestry.3. Diesel for the agriculture

IV. List of super-reduced rates (less than 5%) applied in the Member States
(N.B.: The list is not exhaustive)
GOODS and
SERVICES
Food products 4.8 4 2.1 4 3
Beverages: Mineral
water/lemonade3
Clothing and
footwear for children3
Pharmaceuticals 42 . 1 3
– Books 44 3
– Books on other
physical means of
support44 3
– Newspapers 42 . 1 4 3
– Periodicals 42 . 1 4 3
Television licence
fees2.1 4
Reception of radio
and TV3
– Hotels 3
– Restaurants 3
Admission to
cultural services, shows (cinema, theatre, sports)2.1 3
Use of sports
installations3
– Treatment of
waste and waste water3
– Collection of
household waste3
Passenger transport 3
Property sector:
– Supply of new
buildings43
– Renovation and
repairs3
– Construction work
on new buildings44 3
Royalties 3
Medical equipment
for disabled persons43
Water distribution 3
Social services 4
Supplies by
undertakers and cremation services3
– Cut flowers and
plants
– Pesticides, natural
and artificial fertilizers4
Raw wool 3
Agricultural inputs 4.8 3UK NL AT PL PT RO SI EE IE SK FI SE CY LV LT LU HU MT EL ES FR HR IT BE BG CZ DK DE

V. Cases where the zero rate is applied to consumption in the legislation of the Member States
(article Title VIII, Chapter 4 of the VAT directive 2006/112/EC)
BELGIUM
– Supplies of daily and weekly newspapers and periodicals of general information
– Supplies of certain recovered materials and by-products
DENMARK
– Sales of newspapers normally published at a rate of more than one issue per month
IRELAND
– Supplies of printed books and booklets, including atlases, but excluding:
– Supplies of some food and drink intended for human consumption
– Supplies of seeds, plants, trees, etc. used for food production
– Supplies of certain fertilisers in units of not less than 10 kg – Supplies of animal feeding stuffs excluding medicine which is packaged, sold or otherwise designated for the use of dogs, ca ts, cage birds or domestic pets.
– Supplies of orally administered medicines for human consumption
– Supplies of certain articles of feminine hygiene
– Supplies of medical equipment such as wheelchairs , walking frames and crutches, orthopaedic appliances and
other artificial parts of the body (excluding false teeth, corrective spectacles and contact lenses)
– Supplies of articles of clothing and footwear for children of average size under the age of ten(excluding clothes made of fur or skin and articles of clothing and footwear not marked with the size or age)
– Supplies of wax candles and night-lights that are white and cylindrical, excluding candles and night-lights that are decorat ed, spiralled, tapered or perfumed.
– Services provided by the Commissioners of Irish Lights in c onnection with the operation of lightships, lighthouses or other navigational aids.
– Life saving services provided by the Royal National Lif eboat Institution including the organisation and maintenance of the l ifeboat service.(a) newspapers, periodicals, brochures, catalogues, directories and programmes,
(b) books of stationery, cheque books and similar products,
(c) diaries, organisers, yearbooks, planners and similar products t he total area of whose pages consist of 25 per cent or more of blank spaces for the
(d) albums and similar products, and
(e) books of stamps, tickets or coupons.
(excluding certain products such as alcoho lic beverages, manufactured beverages, ice-cr eam, confectionery, biscuits, pastries a nd savoury products such as crackers,
– Supplies of orally administered medicines for animal consum ption excluding medicine which is packaged, sold or otherwise des ignated for the use of dogs, cats, crisps, popcorn and roasted nuts)
cage birds or domestic pets.recording of information,

MALTA
– Supplies of food products for human consumption, exc ept for supplies of pre-cooked dishes and certain highly
processed products, such as ice-cream, chocolates, manuf actured beverages or beverages subject to excise duty,
and pet foods – Supplies of seeds or other means of pr opagation of plants classified under the above paragraph
– Supplies of live animals of a type generally used as , or yielding or producing, food for human consumption
– Supplies of pharmaceuticals, medicines only where prescribed
FINLAND
SWEDEN
– Services with regard to production (basically printing services) of membership periodicals, staff periodicals and
periodicals issued by non-profit organisa tions, including services related to su ch production, such as distribution
services – Medicine supplied on prescription or sold to hospitals or imported into the country to be supplied on prescription
or sold to hospitals
UNITED KINGDOM
– Supplies of animals and animal feeds, and plants and seeds – if the animal or plant produces food that is normally used for human consumption.
– Supplies of water other than water fo r enterprises, distilled or mineral water
– Supplies of pharmaceuticals, medicines only where prescribed – Supplies of medical and surgical instruments, aids only to handicapped persons(excluding hearing aids, dental pr ostheses, spectacles, etc.)
– Supplies of children’s clothing and footwear
– Construction of buildings for residential purposes; approved alterations to listed buildings
– Sale or long lease of a new dwelling with garage or parking space – Supplies of certain materials by a person supplying t he above-mentioned services, excl uding maintenance and repair work
– Supplies for and by charity organisations of goods donated with a view to being sold – Supplies of magnetic tape, tape recorders, etc. to the Royal National Institute for the Blind – Printing services for membership publications of non-profit making organisations
– Supplies of food and drink for human consumption (excluding alc oholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks,
– Supplies of books, children's painting and picture books, new spapers, periodicals, magazines, brochures, leaflets, pamphlets , sheet music, maps, publications
(Some items are standard-rated such as exercise books, letterheads, posters)hot takeaways, ice cream, soft drinks and mineral water)

– Supplies to a charity organisation of radio receivers for free loan to blind persons
– Sewage services – The transport of passengers in any vehicle, vessel or airc raft with the capacity of carrying at least 10 passengers;
or by the Post Office; or by any scheduled service – The transport of passengers or freight from or to a place outside the United Kingdom – Supplies of certain caravans and houseboats – Supplies of boots and helmets for industrial use – Supplies of motor-cycle and cycle helmets – The issuing of bank notes

VI. VAT rates generally applied in the Member States to certain products or services
0 = zero rate (exemption with refund of tax paid at preceding stage); [ex] = exemption; [m ] = taxation on the margin; [-] =out of scope; N/A = not applicable
GOODS and SERVICES BE BG CZ DK DE EE IE EL ES FR HR IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
Spirits 21 20 21 25 19 20 23 24 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
14 20
17 13
19
9
Mineral water 6 2 01 52 51 92 02 31 31 0 5 . 5 2 52 2 5 2 12 1 3 2 71 8 6 2 02 31 3 9 9 . 5 2 01 41 22 0
10
Lemonade 6 2 01 52 51 92 02 32 41 0 5 . 5 2 52 2 5 2 12 1 3 2 71 8 6 2 02 32 3 9 9 . 5 2 01 41 22 0
10
5.5 5
10 23
Adults 21 20 21 25 19 20 23 24 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
Children 21 20 21 25 19 20 0 24 21 20 25 22 19 21 21 3 27 18 21 20 23 23 19 22 20 24 25 0
8
23
Adults 21 20 21 25 19 20 23 24 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
Children 21 20 21 25 19 20 0 24 21 20 25 22 19 21 21 3 27 18 21 20 23 23 19 22 20 24 25 0
Tobacco 21 20 21 25 19 20 23 23 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
Hifi-Video 21 20 21 25 19 20 23 23 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
Computer, smartphones 21 20 21 25 19 20 23 23 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
5.5 4
20 22
Household electrical
appliances21 20 21 25 19 20 23 23 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
Furniture 21 20 21 25 19 20 23 23 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
Furs 21 20 21 25 19 20 23 23 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
Jewels 21 20 21 25 19 20 23 23 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
Phone/ fax/ telex/etc. 21 20 21 25 19 20 23 24 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
24 [ex] 3 8 19 20
[ex] 25 17 23 [ex] [ex]
[ex] [ex] 20
21
20 [-]
5.5 18
20
5.5
5.5
20
Firewood 6 20 15 25 7 20 13.5 24 21 10 25 10 19 21 21 8 27 18 21 13 8 6 19 22 20 24 25 20
7
19
Petrol (unleaded) 21 20 21 25 19 20 23 24 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
13
2320
TV licence [-] 20 25 [ex] 20 [ex] [-] 21 2.1 N/A 4 19 [-] 21 N/A 27 [-] [ex] 10 23 6 19 10 [ex] [ex]23 23 19 22 20 24 25 20
Telecommunication services
Pay TV/ cable TV 21 20 [ex] 25 19 20 23 21 10 22 19 21 21 27 18 21 10 23 22 24 2520 21 25 19 20 23 24 21 25 19 21 21 17 27 18 21 20Alcoholic beverages
Clothing
Footwear
Energy products
Petroleum productsE-books 21
20 24 21 20 25 Diesel fuel 21 20 21 25 19 20 24 25 20 1820 Timber for industrial use 20 24 25 20 18 21 23 23 19 22 22 19 21 21 1720
27 20 24 21 20 2520 23 23 19 22 19 12 9 8 5 18 20 13 21 25 2221
21 20 21 2520 24 25 5
District heating 21 20 21 25 1921 20 23 23 19 22 19 21 21 8 27 5 20 13 21 25 1027
24 25 20 2120 24 25 5
Electricity 21 20 21 25 1921 20 23 23 19 22 19 21 21 8 27 20 13 21 25 10 Natural gas23 23
20 21 25 19Wine 21 20 21 25
1923 21 23 13 19 22 19 21 21 19 20 24 21 20 25
20 24 21 20 25
21 2118 21 20 17
20 23 19 2213.5
13.5
13.5
23Non-alcoholic beverages22 20 24 25 20
22 20 24 25 2018 27
Beer 21 20 21 25 22 19 21 21 23
23 21 22 19 17 2719 22 20Fruit juices 6 2 01 52 51 92 02 32 41 0 2 52 2 5 2 12 1 3 2 71 8 6 2 0
25 0 246 9 9 . 5 2 01 41 22 0
Children nappies 2 12 02 12 51 92 0 0 2 42 12 02 52 21 92 12 11 72 71 82 12 0 6

GOODS and SERVICES BE BG CZ DK DE EE IE EL ES FR HR IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
20
5
Heating oil 2 12 02 12 51 92 0 1 3 . 5 2 42 12 02 52 21 92 12 11 42 71 82 12 02 32 31 92 22 02 42 5 5
Lubricants 21 20 21 25 19 20 23 24 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
21 22
6 4
[m] [m]
15 21
21 9
19 21
7
[-]
15 19 21
21 7 9
15 19 10 21
21 7 [ex] 9
15 [ex] 19 10 5 21 0
10 9
0
Air 0000000000000000000000000000
Sea 000000000000000 N / A N / A 00 N / A 0000 N / A 000
7
0
19
7
19 10
7 [ e x ]
21 20 21 25 19 20 23 24 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
[m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m]
9
19
13 18 8 9 22 0
24 27 23 19 9.5 20
15 9 13 9 82 39
21 23 25 19 23 13 19
13 9
25 19
13 9
25 19
3 569
8 13
24 23 23
93 0 1 3 9
19 17 8 23 19
6
21
13 59
81 9
23
5.5 20
10 5
12 10 20 10 5 6 [ex] 017
247 6 1 3 8 6 9 . 5 2 01 01 22 0 13 10 9 21 9 3 18
20 32 7
20 19 21
0 14 10Hotels
13019
246 9 15 25 7 9 9 13 10 10Travel agencies
Social Housing (category
10/ Annex III)7 9
25256
9.51922 19 21 21 18
18
9.5 13.532 7
20 1024 10 10 22
5.5 106 2 02 32 3 2 5
20
20 27 020
20
9.510 620 23 23 22
Cut flowers and plants
Food production 62 524
20 21 20 5Decorative use
72 021 8 27 18
206 2 01 52 5
613 8 2520 24 25
24 52 144 2 7 [ e x ]
[ex] 852 1 2 13
Immovable property72 0
19 21 21 17 27
20 15 25 19 20 24 2515 25
21 N/A0
13.520 21 10 25 1024
Services
7
620 10 5 21 21 3
23
2420Take away
Night clubs
Alcoholic beverages 10
219
21 20
21 20 21 25 196 2 01 52 5 18 6
21 2020 21 25 19 2310 10
25 19 20 24 18 6
24 1020000
10 10 10 21 2110 8 0 0 9.5 00000 N / A 25 0
12 25
22 20 24 2514 13
200
Road 6000 06 1 0 0000 N / A 0000 N / A 24 10 0 25 0
0000Rail
6 24 100000 Inland waterway 6000 0
6000 060800 N / A N / A 0000 N / A 24 10 10 N/A 00
Road 62 0 2 0 2 4 1 0 2 56 19 9.5 20 10 6 32 7 N / A 61 08
10 8 6 19 9.5 20 12 3 27 61820 N/A
25 N/A 12
10 6 0Rail 6 2 0 [ e x ] 2 0 2 41 01 08 6 19 9.5 20 10 32 7 N / A 61 0 10
21 25N/A 1210 6 0
Inland waterway 62 0 [ e x ] 2 0 2 4 1 0N/A 8 6 19 9.5 N/A 12 N/A N/A 0 6 10 10 25 10 9
N/A 10 60Sea 613 8 6 19 9.5 20 12 3 27 0 21 10 10 25 10 N/A
9[ex]25LPG 21 20
20
Air 62 0 [ e x ] 1 9 2 0 2 420 23 23 19 22 20 21 21 17 27 18 21 24 21 20 25 19
10 6 020 24 25
Motor vehicles 20 21 25 19 2018 21 20 23 23 19 22 5 21 21 8 27 20 24 21 20 25
2422 21 25 19 23
23
[ex]
[ex]
[ex]
[ex]
[ex]
0
0
020 24
[ex]Passenger transport (domestic)
Passenger transport (international)
Bars and cafés
Bars and cafés
Consumption on board ships, aircraft or trains
Goods

GOODS and SERVICES BE BG CZ DK DE EE IE EL ES FR HR IT CY LV LT LU HU MT NL AT PL PT RO SI SK FI SE UK
5.5
10
21 20 21 23 23 5[ex] [ex] 20 [ex]
13.5 24 [ex] 20
4
10
21 22 3 5 20 23 9.5 20
6
12
21 10 10 17 23 23 9.5 0
12 10
21 20
6
Fertilisers 12 19 0 10 13
21 7 23 20 20
15 [-] [-] 10 10 23 20
21 19 13.5 20 22 60
[-] [-] 24 5 [-] [-]
19 13.5 [-] [-] 21 6
[ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex][ex][ex] [ex] [ex] [ex] [ex] 24 [ex] [ex]
0 20
21 0
19 [ex] [ex]
70 20
21 21 [ex] 21 20 25 22 21 21 17 27 20 23 23 0 25 0
19
7
23
6
13.56
23 23
[m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m]
7 61 0
19 23 24
75 . 5 2 7
19 10 [-]1720 24 2520 [ex] [ex] 21 21 [ex] 21 [ex]
[ex]20 10
9.5 20 24 21 21Pesticides and plant
protection materials20
Ingots and bars 20 [ex]
21
19 [ex] [ex]23 25 22 21
[ex]17Construction work on new
buildings
Treatment of waste and
waste water 21 10 8 21 25
[ex] [ex]20 21 25 20 24 10
20 2524 20 25 9.5 25 10 5 27 18 20
[ex]
242320 21 27 [ex]
24 20 25 19 2121 21 13.5
21 20 2025
[ex] [ex]27 23
[ex]
[ex]10 22 21 3 2720 21 25 19 20 13.520 25 [ex]N/A8
9.5 20 65[ex]
20 22 21 2118 21
21 8 18 20 2427 18 21 20
21
8
624 21 20
618[ex]
69Agricultural Inputs
Arrangements for the taxation of gold202221
32 7 1 8
[ex]25 1920
20[ex]
27 [ex] 8
20 18 10
20 10 N/A20 25
22 20 24 2522 20 24
19 9.5 20 12
10 12 86 1 981 9 9 . 5 2 0 25
20 22 19 17 27 21
20 21Rate on importation
(Article 103 of the Directive 2006/112/EC)62 0
2582 75
N/A 21 1015 25 20 24 10 5.5 13.5
13.5Supplies by creators and
occasional sales (Article 103(2) of the Directive 2006/112/EC)25 10 5 21 2125
13
1320
20[ex]
23 25
Taxation of works of art, collector’s items and antiques
Works of art, collector’s
items and antiques 20 25 2025
Services supplied by
lawyers21 21[ex]
Coins (currency) 20 [ex][ex]
2324 [ex]
19[ex]
23 18
19 25 21Jewellery, gold plate,
medals, tools21 20
2421 21[ex]
20 24[ex] 025Collection of household
waste, …21 20 15 25 20 10 10 24
20[ex] 02 1 [ e x ] [ex] [ex]
25 21
19 20 1920 209
10
[ex] 22
239.5 20 24 17 27 18 21 20 8 25 22 5 21 21
20 2424
23
23 22 19 21 21 1719 56022
6
822
2021 27 18 21 20 1919 24
44 3 8[ex]19
19
25 [ex]106 6
Building land [ex]
20 13.51020 15 25 19 20 24
21 [ex] 23 [ex] [ex] 21 21Renovation and repairing
(category 10a / Annex III)6
Supplies of new buildings 21 20 21
22
21 21 19 20 25 5 27 20 23 2221
[ex]1925
0
21 252525
9.520
20
2521 25 19
4 5 21 21 3 27
24

VII. Geographical features of the application of VAT in the EU
DENMARK
The Faeroe Islands and Greenland are not part of the European Union;
consequently, VAT (according to the VAT Directive 2006/112/EC)is not applicable on these territories.
GERMANY
For VAT purposes, the country does not include the island of Heligoland or
the territory of Büsingen.
GREECE
According to Article 120 of the VAT Directive, Greece may apply rates up to 30% lower than the corresponding rate applied
in the mainland to the following islands: Chios, Cyclades, Dodecanese, Lesbos, Northern Sporades, Samos and Samothrace.The lower rates currently applied in the Greek Islands are 4%, 9% and 17%.The following islands are excluded from the application of these lower rates:
Thira, Mykonos, Naxos, Paros, Rhodes, Skiathos (since 01/10/2015); Syros, Andros, Tinos, Milos, Kea, Antiparos, Sifnos,Karpathos, Alonissos, Thassos and Skiros (since 01/06/2016); Skopelos, Amorgos, Ios, Kythnos, Serifos, Sikinos, Anafi,
Kimolos, Folegandros, Irakleia, Donoussa, Thirasia, Schinoussa, Koufonisia, Dilos.
SPAIN
For VAT purposes, the country does not include the Canary Islands, Ceuta
and Menilla.
FRANCE
Special rates apply in Corsica and the overseas departments (DOM):
a) Corsica0.90%: the first performances of some shows, sales of live meat and
charcuterie animals to persons not liable to pay tax;

2.10%: some goods supplied in Corsica and some services to which the
reduced rates are applicable in mainland France;
10%: certain work on immovable property, agricultural equipment,
certain supplies of furnished lodging, and sales for consumption on the premises, sales of electricity supplied at low voltage;
13%: petroleum products;
The standard rate applicable in Corsica is the same as
in the rest of the country: 20%.
b) DOMIn the overseas departments, but not French Guiana and Mayotte,
a reduced rate of 2.10% and a standard rate of 8.5% are applicable and the rates of 1.05 % and 1.75 %, respectively (on the first performances ofcertain shows and certain sales of animals for slaughter and meat).
c) MonacoGoods and services supplied to or from the Principality of Monaco are
regarded as having been supplied to or from France.
ITALY
The following territories are excluded from the scope of VAT: Livigno,
Campione d’Italia and the territorial waters of Lake Lugano.
CYPRUS
Transactions originating in, or intended for, the United Kingdom Sovereign
Base Areas of Akrotiri and Dhekelia are treated as transactions originating in,or intended for, the Republic of Cyprus. The application of the acquis is suspended in those areas of the Republic of Cyprus in which the government of the Republic of Cyprus does not exercise effective control.

AUSTRIA
A special rate of 19% applies in Jungholz and Mittelberg.
PORTUGAL
Special rates apply in the Azores and Madeira:
a) In the Azores
4%: reduced rate;9%: reduced rate / parking rate;18%: standard rate;
b) In Madeira
5%: reduced rate;12%: reduced rate / parking rate;22%: standard rate.
FINLAND
The Åland Islands are excluded from the scope of VAT.
UNITED KINGDOM
Goods and services supplied to or from the Isle of Man are regarded as having been supplied to or from the United Kingdom.

VIII. The evolution of VAT rates applicable
in the Member States
Belgium
01/01/1971 6 18 25 14
01/01/1978 6 16 25 -01/12/1980 6 16 25 | 25+5 -01/07/1981 6 17 25 | 25+5 -01/09/1981 6 17 25 | 25+8 -01/03/1982 1 | 6 17 25 | 25+8 -01/01/1983 1 | 6 19 25 | 25+8 1701/04/1992 1 | 6 | 12 19.5 – -01/01/1994 1 | 6 | 12 20.5 – 1201/01/1996 1 | 6 | 12 21 – 1201/01/2000 6 | 12 21 – 12
Bulgaria
01/04/1994 – 18 – –
01/07/1996 – 22 – -01/01/1999 – 20 – -01/01/2007 7 20 – -01/04/2011 9 20 – –
Czech Republic
01/01/1993 5 23 – -01/01/1995 5 22 – -01/05/2004 5 19 – -01/01/2008 9 19
– –
01/01/2010 10 20 – –
01/01/2012 14 20 – –
01/01/2013 15 21 – –
01/01/2015 10 | 15 21 – –
Denmark
03/07/1967 – 10 – -01/04/1968 – 12.5 – -29/06/1970 – 15 – -29/09/1975 9.25 15 – -01/03/1976 – 15 – -03/10/1977 – 18 – -01/10/1978 – 20.25 – -30/06/1980 – 22 – -01/01/1992 – 25 – –
Germany
01/01/1968 5 10 – -01/07/1968 5,5 11 – –
01/01/1978 6 12 – –
01/07/1979 6.5 13 – -01/07/1983 7 14 – -01/01/1993 7 15 – -01/04/1998 7 16 – -01/01/2007 7 19
Estonia
1991 – 10 – –
1993- – 18 – –
2000-2008 5 18 – –
01/01/2009 9 18 – –
01/07/2009 9 20 –MEMBER STATES
AND DATESREDUCED RATESTANDARD
RATEINCREASED
RATEPARKING
RATE

MEMBER STATES
AND DATESREDUCED RATESTANDARD
RATEINCREASED
RATEPARKING
RATE
Ireland
01/11/1972 1 | 5,26 | 11.11 16.37 30.26 –
03/09/1973 1 | 6,75 | 11.11 19.5 36.75 -01/03/1976 10 20 35 | 40 -01/03/1979 1 | 10 20 – -01/05/1980 1 | 10 25 – -01/09/1981 1,5 | 15 25 – -01/05/1982 1,8 | 18 30 – -01/03/1983 2,3 | 23 35 – -01/05/1983 2,3 | 5 | 18 23 | 35 – -01/07/1983 2 | 5 | 18 23 | 35 – -01/05/1984 2 | 5 | 8 | 18 23 | 35 – -01/03/1985 2,2 | 10 23 – -01/03/1986 2,4 | 10 25 – -01/05/1987 1,7 | 10 25 – -01/03/1988 1,4 | 5 | 10 25 – -01/03/1989 2 | 5 | 10 25 – -01/03/1990 2,3 | 10 23 – -01/03/1991 2,3 | 10 | 12,5 21 – 12.501/03/1992 2,7 | 10 | 12,5 | 16 21 – 1601/03/1993 2,5 | 12,5 21 – 12.501/01/1996 2,8 | 12,5 21 – 12.501/03/1997 3,3 | 12,5 21 – 12.501/03/1998 3,6 | 12,5 21 – 12.501/03/1999 4 | 12,5 21 – 12.501/03/2000 4,2 | 12,5 21 – 12.501/01/2001 4,3 | 12,5 20 – 12.501/03/2002 4,3 | 12,5 21 – 12.501/01/2003 4,3 | 13,5 21 – 13.501/01/2004 4,4 | 13,5 21 – 13.501/01/2005 4.8 | 13.5 21 – 13.501/12/2008 4.8 | 13.5 21.5 – 13.501/01/2010 4.8 | 13.5 21 – 13.501/07/2011 4.8 | 9 | 13.5 21 – 13.501/01/2012 4.8 | 9 | 13.5 23 – 13.5
Greece
01/01/1987 3 | 6 18 36 –
01/01/1988 3 | 6 16 36 –
28/04/1990 4 | 8 18 36 –
08/08/1992 4 | 8 18 – –
01/04/2005 4,5 | 9 19 – –
15/03/2010 5 | 10 21 – –
01/07/2010 5,5 | 11 23 – –
01/01/2011 6,5 | 13 23 – –
20/07/2015 6 | 13 23 – –
01/06/2016 6 | 13 24 – –
Spain
01/01/1986 6 12 33 –
01/01/1992 6 13 28 -01/08/1992 6 15 28 -01/01/1993 3 | 6 15 – -01/01/1995 4 | 7 16 – -01/07/2010 4 | 8 18 – -01/09/2012 4 | 10 21 – –

MEMBER STATES
AND DATESREDUCED RATESTANDARD
RATEINCREASED
RATEPARKING
RATE
France
1/01/1968 (1) 6 16.66 20 13
1/12/1968 (1) 7 19 25 15
01/01/1970 7.5 23 33.33 17.601/01/1973 7 20 33.33 17.601/01/1977 7 17.6 33.33 –
1/07/1982 (2) 4 | 5,5 | 7 18.6 33.33 –
01/01/1986 4 | 5,5 | 7 18.6 33.33 -01/07/1986 2,1 | 4 | 5,5 | 7 | 13 18.6 33.33 -17/09/1987 2,1 | 4 | 5,5 | 7 | 13 18.6 33.33 2801/12/1988 2,1 | 4 | 5,5 | 7 | 13 18.6 28 -01/01/1989 2,1 | 5,5 | 13 18.6 28 -08/09/1989 2,1 | 5,5 | 13 18.6 25 | 28 -01/01/1990 2,1 | 5,5 | 13 18.6 25 -13/09/1990 2,1 | 5,5 | 13 18.6 22 -29/07/1991 2,1 | 5,5 18.6 22 -01/01/1993 2,1 | 5,5 18.6 – -01/08/1995 2,1 | 5,5 20.6 – -01/04/2000 2,1 | 5,5 19.6 – -01/01/2012 2,1 | 5,5 | 7 19.6 – -01/01/2014 2,1 | 5,5 | 10 20 – –
Croatia
01/08/1998 – 22 – -01/11/1999 0 22 – -01/01/2006 0 | 10 22 – -01/08/2009 0 | 10 23 – -01/03/2012 0 | 10 25 – -01/01/2013 5 | 10 25 – -01/01/2014 5 | 13 25 – –
Italy
01/01/1973 6 12 18 -01/01/1975 6 12 30 1818/03/1976 6 12 30 1810/05/1976 6 | 9 12 30 1823/12/1976 1 | 3 | 6 | 9 12 30 1808/02/1977 1 | 3 | 6 | 9 | 12 14 35 1803/07/1980 2 | 8 15 35 1801/11/1980 1 | 2 | 3 | 6 | 9 | 12 14 35 15 | 1801/01/1981 2 | 8 15 35 1805/08/1982 2 | 8 | 10 | 15 18 38 2019/04/1984 2 | 8 | 10 | 15 18 30 | 38 2020/12/1984 2 | 9 18 30 -01/08/1988 2 | 9 19 38 -01/01/1989 4 | 9 19 38 -13/05/1991 4 | 9 | 12 19 38 -01/01/1993 4 | 9 19 – 1201/01/1994 4 | 9 19 – 1324/02/1995 4 | 10 19 – 1601/10/1997 4 | 10 20 – -17/09/2011 4 | 10 21 – -01/10/2013 4 | 10 22 – -01/01/2016 4 | 5 | 10 22
Cyprus
01/07/1992 – 5 – -01/10/1993 – 8 – -(1) Up to 1.1.1970, the VAT rates were applicable to a price inclusive of VAT itself. As from 1.1.1970, the
(2) 4% rate 1.7.1982 to 1.1.1986 was provisional.

MEMBER STATES
AND DATESREDUCED RATESTANDARD
RATEINCREASED
RATEPARKING
RATE
01/07/2000 5 10 – –
01/07/2002 5 13 – -01/01/2003 5 15 – -01/08/2005 5 | 8 15
– –
01/03/2012 5 | 8 17 – –
14/01/2013 5 | 8 18 – –
13/01/2014 5 | 9 19 – –
Latvia
01/05/1995 – 18 – -01/01/2003 9 18 – -01/05/2004 5 18 – -01/01/2009 10 21 – -01/01/2011 12 22 – -01/07/2012 12 21 – –
Lithuania
01/05/1994 – 18 – -01/08/1994 9 18 – -01/01/1997 – 18 – -01/05/2000 5 18 – -01/01/2001 5 | 9 18 – -01/01/2009 5 | 9 19 – -01/09/2009 5 | 9 21 – –
Luxembourg
01/01/1970 4 8 – -01/01/1971 2 | 5 10 – -01/07/1983 3 | 6 12 – -01/01/1992 3 | 6 15 – -01/01/1993 3 | 6 15 – 1201/01/2015 3 | 8 17 – 14
Hungary
01/01/1988 0 | 15 25 – -01/01/1993 0 | 6 25 – -01/08/1993 10 25 – -01/01/1995 0 | 12 25 – -01/01/2004 5 | 15 25 – -01/01/2006 5 | 15 20 – -01/09/2006 5 20 – -01/07/2009 5 | 18 25 – -01/01/2012 5 | 18 27 – –
Malta
01/01/1995 5 15 – -01/01/1999 5 15 – -01/01/2004 5 18 – -01/01/2011 5 | 7 18 – –
Netherlands
01/01/1969 4 12 – -01/01/1971 4 14 – -01/01/1973 4 16 – -01/01/1976 4 18 – -01/01/1984 5 19 – -01/10/1986 6 20 – -01/01/1989 6 18.5 – -01/10/1992 6 17.5 – -01/01/2001 6 19 – -01/10/2012 6 21 – –

MEMBER STATES
AND DATESREDUCED RATESTANDARD
RATEINCREASED
RATEPARKING
RATE
Austria
01/01/1973 8 16 – –
01/01/1976 8 18 – -01/01/1978 8 18 30 3001/01/1981 8 | 13 18 30 3001/01/1984 10 20 32 3201/01/1992 10 20 – -01/01/1995 10 20 – 1201/01/2016 10 | 13 20 – 13
Poland
05/07/1993 7 22 – -04/09/2000 3 | 7 22 – -01/01/2011 5 | 8 23 – –
Portugal
01/01/1986 8 16 30 -01/02/1988 8 17 30 –
24/03/1992
(1)51 6 3 0 –
01/01/1995 5 17 – –
01/07/1996 5 | 12 17 – -05/06/2002 5 | 12 19 – 1201/07/2005 5 | 12 21
– 12
01/07/2008 5 | 12 20 – 12
01/07/2010 6 | 13 21 – 13
01/01/2011 6 | 13 23 – 13
Romania
01/07/1993 – 18 – -01/01/1995 9 18 – -01/02/1998 11 22 – -01/01/2000 – 19 – -01/01/2004 9 19 – -01/12/2008 5 | 9 19 – -01/07/2010 5 | 9 24 – -01/01/2016 5 | 9 20 – -01/01/2017 5 | 9 19 – –
Slovenia
01/07/1999 8 19 – -01/01/2002 8.5 20 – -01/07/2013 9.5 22 – –
Slovak Republic
01/01/1993 5 23 – -01/08/1993 6 25 – -01/01/1996 6 23 – -01/07/1999 10 23 – -01/01/2003 14 20 – -01/01/2004 – 19 – -01/01/2007 10 19
– –
01/05/2010 6 | 10 19 – –
01/01/2011 10 20 – –
Finland
01/06/1994 5 | 6 | 12 22 – -01/01/1995 6 | 12 | 17 22 – -(1) On 24 March 1992 Portugal abolished the zero rate. All goods and services previously zero-rated are
now taxed at 6%.

MEMBER STATES
AND DATESREDUCED RATESTANDARD
RATEINCREASED
RATEPARKING
RATE
01/01/1998 8 | 17 22 – –
01/10/2009 8 | 12 22 – -01/07/2010 9 | 13 23 – –
01/01/2013 10 | 14 24 – –
Sweden
01/01/1969 2,04 | 6,38 11.11 – -01/01/1971 3,09 | 9,89 17.65 – -01/06/1977 3,54 | 11,43 20.63 – -08/09/1980 3,95 | 12,87 23.46 – -16/11/1981 3,67 | 11,88 21.51 – -01/01/1983 3,95 | 12,87 23.46 – -01/07/1990 4,17 | 13,64 25 – -01/01/1992 18 25 – -01/01/1993 21 25 – -01/07/1993 12 | 21 25 – -01/01/1996 6 | 12 25 – –
United Kingdom
01/04/1973 – 10 – -29/07/1974 – 8 – -18/11/1974 – 8 25 -12/04/1976 – 8 12.5 -18/06/1979 – 15 – -01/04/1991 – 17.5 – -01/04/1994 – 17.5 – 801/01/1995 8 17.5 – -01/09/1997 5 17.5 – -01/12/2008 5 15 – -01/01/2010 5 17.5 – -04/01/2011 5 20 – –

BELGIUM
Category VAT-Rate Comments
6
12 Margarine21
2 Water supplies 6
6Medicines for human or animal
consumption; bl ood and blood products
(red blood cells, white blood cells,
plasma, platelets, blood containing
anticoagulants, etc.); condom; Band-Aid
and similar products; injection and similar
medical products
21
6The orthopaedic appli ances (including
surgical belts); dental prosthetic; devices
to facilitate the hearing to the deaf and
other appliances to wear on or implanted
in the body to compensate for a defect or
disability; equipment for people with
incontinence, except sanitary napkins and
diapers for children under six years;
wheelchairs and sim ilar vehicles for
invalids, even motorised or otherwise
mechanically propelled; assistance
especially for the visually impaired and
blind, except for frames and lenses for
eyeglasses and contact lenses; dogs that
help people with disabilities or illness and
are trained in a dog training school
recognised by the competent authority.
21
Children’s car seats 21
Transport of passengers 6
(+see n° VI) 0
6Books, children's painting and picture
books, brochures leaflets, sheet music,
maps
21
Books on other physical means of support 21
0Daily and weekly newspapers of general
information
6 Daily and weekly newspapers
21
0Daily and weekly periodicals of general
information
6 Daily and weekly periodicals
21
[ex]Organisations recognized by the
competent authority when the revenues
from their activities serve exclusively to
cover their costs
6
Admission to amusement parks 6
Pay TV/ cable TV 21
TV licence [-]
6Except copyright concessions relating to
computer programs
21
[ex]
12As of 01/01/2017, any natural or legal
person who buys, builds, converts or
takes out a lease on a home or housing
complex in order to rent it out in the
context of social policy can benefit from
the 12% rate as long as certain
conditions are fulfilled
6 For renovation and repairing works3
10 Social housing9 Writers, composers, etc.1 Foodstuffs
Medical equipment for disabled persons
87Admission to cultural services (shows, cinema,
theatre)PeriodicalsNewspapers6Books54Pharmaceutical products

21
6For private dwellings which are at least 10
years old, under certain conditions
10b Window cleaning and cleaning in private households 21
6Growing, harvesting and livestock,
excluding garden companies and benefits
not related to the following animals:
bovine animals, swine, sheep, goats,
mules and hinnies; race horses usually
used for meat in bulk; deer; sold horses,
intracommunity acquired or imported for
slaughter.
12 Phytopharmaceutical products
21
12 Hotel accommodation 6
12a Restaurant and catering services 12 All beverages are excluded
6
[ex]For non-profit organisations whose
revenues from their activities serve
exclusively to cover their costs
6
[ex]For non-profit organisations whose
revenues from their activities serve
exclusively to cover their costs
6
21
[ex]
6 Coffins
21
Medical and 21
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC[ex]
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (i ncluding mending and alteration) of:
Bicycles 6
Shoes and leather goods 6
Clothing and household linen 6
20 Domestic care services (**) 21
21 Hairdressing 21
GOODS and SERVICES VAT-Rate Comments
Spirits 21
Wine 21
Beer 21
Mineral water 6
Lemonade 6
Fruit juices 6
Adults 21
Children 21
Children nappies 21
Adults 21
Children 21
Tobacco 21
Hifi-Video 21
Computer, Smartphones 21
E-books 21
Household electrical appliances 21
Furniture 21
Furs 21
Jewels 2118 211716 Supplies by undertakers and cremation services15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC14 Use of sporting facilities 1310a
11
Alcoholic beverages
Non-alcoholic beveragesClothing
FootwearRenovation and repairing of private dwellings (*)
Agricultural inputs
Admission to sporting events

Phone/ fax/ telex/etc. 21
Pay TV/ cable TV 21
TV licence [-]
Natural gas 21
Electricity 21
District heating 21
Firewood 6
Timber for industrial use 21
Petrol (unleaded) 21
Diesel fuel 21
LPG 21
Heating oil 21
Lubricants 21
21
6 Cars for the disabled
[m]
Air 6
Sea 6
Inland waterway 6
Rail 6
Road 6
Air 0
Sea 0
Inland waterway 6
Rail 6
Road 6
21
[m]
Hotels 6
Take away 6
Bars and cafés 21
Night clubs 21
Alcoholic beverages 21
Goods
Services
Decorative use 6
Food production 6
6
12Provided that all the conditions are
fulfilled
6Renovation and repairing of private
dwellings completed more than 10 years
ago
21
Building land [ex]
Supplies of new buildings 21
6
12
21
12phytopharmaceutical products recognised
by the Ministry of Agriculture
21
12phytopharmaceutical products recognised
by the Ministry of Agriculture
21Renovation and repairing (category 10a/Annex III)Travel agenciesMotor vehiclesPetroleum products
Passenger transport (domestic)
Passenger transport (international)
Bars and cafés
Cut flowers and plantsConsumption on board ships, aircraft or trains
Pesticides and plant protection materialsSocial Housing (category 10/Annex III)
Construction work on new buildings
FertilisersTelecommunication services
Energy products
Immovable property
Agricultural Inputs

Treatment of waste and waste water 21
Collection of household waste, … 21
[ex]
21
[ex]
21
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21 as from 01.01.2014
21
[m]
The parking rate of 12% applies to:
1. Certain energy products such as: – coal and solid fuel obtained from coal – lignite and agglomerated lignite (except for jet) – coke and semi
‑coke from coal, lignite and peat
– uncharred petroleum coke used as fuel.2. Certain tyres and inner tubes for agr icultural tractors and machinery, excluding
tyres and inner tubes for forestry tractors and cultivators.
Zero rate applies to:
– Supplies of daily and weekly newspapers and periodicals of general information
– Supplies of certain recovered materials and by-productsCoins (currency)Ingots and bars
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Rate on importation (Article 103 of the Directive
2006/112/EC)Works of art, collector’s items and antiques
6Arrangements for the taxation of gold
Taxation of works of art, collector’s items and antiques
6

BULGARIA
Category VAT-Rate Comments
1 Foodstuffs 20
2 Water supplies 20
3 Pharmaceutical products 20
Medical equipment
for disabled persons
Children’s car seats 20
Transport of passengers
(+see n° VI)
Books 20
Books on other physical means of support 20
Newspapers 20
Periodicals 20
[ex]Organizations and cultural institutions
under the Protection and Promotion of
Culture Act
20
Admission to amusement parks 20
Pay TV/ cable TV 20
TV licence 20
9 Writers, composers, etc. 20
10 Social housing 20
10a Renovation and repairing of private dwellings (*) 20
10b Window cleaning and cleaning in private households 20
11 Agricultural inputs 2012 Hotel accommodation 9
12a Restaurant and catering services 20
Admission to
sporting events
14 Use of sporting facilities 20
20
16 Supplies by undertakers and cremation services 20
Medical and 20
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC[ex]
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 20
Shoes and leather goods 20
Clothing and household linen 20
20 Domestic care services (**) 2021 Hairdressing 20
GOODS and SERVICES VAT-Rate Comments
Spirits 20
Wine 20
Beer 20
Mineral water 20
Lemonade 20
Fruit juices 20
Adults 20
Children 20
Children nappies 20
Adults 20
Children 20
Tobacco 20
Hifi-Video 2018136
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
17
Alcoholic beverages
Non-alcoholic beveragesClothing
Footwear20
20
20
204
7Admission to cultural services (shows, cinema, theatre)
85

Computer, smartphones 20
E-books 20
Household electrical appliances 20
Furniture 20
Furs 20
Jewels 20
Phone/ fax/ telex/etc. 20
Pay TV/ cable TV 20
TV licence 20
Natural gas 20
Electricity 20
District heating 20
Firewood 20
Timber for industrial use 20
Petrol (unleaded) 20
Diesel fuel 20
LPG 20
Heating oil 20
Lubricants 20
Motor vehicles 20
Air 20
Sea 20
Inland waterway 20
Rail 20
Road 20
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
20
[m]
Hotels 9
Take away 20
Bars and cafés 20
Night clubs 20
Alcoholic beverages 20
Goods
Services
Decorative use 20
Food production 20
Social Housing (category 10/Annex III) 20
Renovation and repairing (category 10a/Annex III) 20
Building land 20
Supplies of new buildings 20
Construction work on new buildings 20
Pesticides and plant protection materials 20
Fertilisers 20
Treatment of waste and waste water 20
Collection of household waste, … 20
Ingots and bars 20
Coins (currency) 20
Jewellery, gold plate, medals, tools 20
Services supplied by lawyers 20
Works of art, collector’s items and antiques 20Cut flowers and plants
Immovable property
Agricultural InputsTravel agenciesTelecommunication services
Passenger transport (international)
Consumption on board ships, aircraft or trains
Rate on importation (Article 103 of the Directive
2006/112/EC)Energy products
Petroleum products
Passenger transport (domestic)
Arrangements for the taxation of gold
Taxation of works of art, collector’s items and antiquesBars and cafés
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)2020

CZECH REPUBLIC
Category VAT-Rate Comments
10
15
2 Water supplies 15
1015
Medical equipment
for disabled persons
Children’s car seats 15
Transport of passengers 15
(+see n° VI) 0
1015
Books on other physical means of support 21
Newspapers 10
Periodicals 10
Admission to amusement parks 15
Pay TV/ cable TV [ex]Public radio and TV broadcasting,
excluding those of a commercial nature
21
TV licence [ex]Public radio and TV broadcasting,
excluding those of a commercial nature
21
9 Writers, composers, etc. 15
10 Social housing 15
10a Renovation and repairing of private dwellings (*) 15
10b Window cleaning and cleaning in private households 15
15
21
12 Hotel accommodation 15
12a Restaurant and catering services 15 food provided in restaurants
21
Admission to
sporting events
14 Use of sporting facilities 15
[ex]
16 Supplies by undertakers and cremation services 15
Medical and 15
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC[ex]
Collection of domestic 21
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC15Cleaning and draining of waste water,
collection of domestic waste
19 Minor repairing (including mending and alteration) of:
Bicycles 21
Shoes and leather goods 21
Clothing and household linen 21
20 Domestic care services (**) 15
21 Hairdressing 21
GOODS and SERVICES VAT-Rate Comments
Spirits 21
Wine 21
Beer 21
Mineral water 15
Lemonade 15
Fruit juices 15Non-alcoholic beveragesAlcoholic beverages6Books1 Foodstuffs
3 Pharmaceutical products
54
17
1811 Agricultural inputs
1315
15
15
1515Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC7Admission to cultural services (shows, cinema, theatre)
8

Adults 21
Children 21
Children nappies 21
Adults 21
Children 21
Tobacco 21
Hifi-Video 21
Computer, smartphones 21
E-books 21
Household electrical appliances 21
Furniture 21
Furs 21
Jewels 21
Phone/ fax/ telex/etc. 21
Pay TV/ cable TV [ex]Public radio and TV broadcasting,
excluding those of a commercial nature
[ex]Public radio and TV broadcasting,
excluding those of a commercial nature
21
Natural gas 21
Electricity 21
District heating 21
Firewood 15
Timber for industrial use 21
Petrol (unleaded) 21
Diesel fuel 21
LPG 21
Heating oil 21
Lubricants 21
Motor vehicles 21
15 only on regular transport
21
Sea N/A
15 only on regular transport
21
15 only on regular transport
2115
only on regular transport
21
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
21
[m]
Hotels 15
Take away 15
Bars and cafés 15 food provided in cafés
21
Night clubs 21
Alcoholic beverages 21
Goods
Services
Decorative use 15
Food production 15Inland waterwayAir
Passenger transport (international)
Travel agenciesRail
Road
Cut flowers and plantsBars and cafés
Consumption on board ships, aircraft or trainsPassenger transport (domestic)Petroleum productsEnergy productsFootwearClothing
Telecommunication services
TV licence

Social Housing (category 10/Annex III) 15
Renovation and repairing (category 10a/Annex III) 15
Building land 21
Supplies of new buildings 21
Construction work on new buildings 21
Pesticides and plant protection materials 21
Fertilisers 21
15 cleaning and draining of waste water
21
Collection of household waste, … 15
[ex]
21
[ex]
21
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21
21
[m]
Rate on importation (Article 103 of the Directive
2006/112/EC)15Works of art, collector’s items and antiques Coins (currency)
Taxation of works of art, collector’s items and antiques
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)21Treatment of waste and waste water
Ingots and barsArrangements for the taxation of goldAgricultural InputsImmovable property

DENMARK
Category VAT-Rate Comments
1 Foodstuffs 25
2 Water supplies 25
3 Pharmaceutical products 25
Medical equipment
for disabled persons
Children’s car seats 21
Transport of passengers [ex]
(+see n° VI) 25
Books 25
Books on other physical means of support 25
0
25
Periodicals 25
[ex]
25
Admission to amusement parks 25
Pay TV/ cable TV 25
TV licence 25
9 Writers, composers, etc. [ex]
10 Social housing 25
10a Renovation and repairing of private dwellings (*) 25
10b Window cleaning and cleaning in private households 25
11 Agricultural inputs 2512 Hotel accommodation 25
12a Restaurant and catering services 25
Admission to 6
sporting events 25
25
[ex]
16 Supplies by undertakers and cremation services [ex]
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 25
Shoes and leather goods 25
Clothing and household linen 25
20 Domestic care services (**) 25
21 Hairdressing 25
GOODS and SERVICES VAT-Rate Comments
Spirits 25
Wine 25
Beer 25
Mineral water 25
Lemonade 25
Fruit juices 25
Adults 25
Children 25
Children nappies 25
Adults 25
Children 2517
18[ex]
FootwearClothingNon-alcoholic beveragesAlcoholic beverages25425
7Admission to cultural services (shows, cinema, theatre)
85coach and bus services except scheduled
bus services which are exempted.
6Newspapers
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC13
14 Use of sporting facilities
25

Tobacco 25
Hifi-Video 25
Computer, smartphones 25
E-books 25
Household electrical appliances 25
Furniture 25
Furs 25
Jewels 25
Phone/ fax/ telex/etc. 25
Pay TV/ cable TV 25
TV licence 25
Natural gas 25
Electricity 25
District heating 25
Firewood 25
Timber for industrial use 25
Petrol (unleaded) 25
Diesel fuel 25
LPG 25
Heating oil 25
Lubricants 25
Motor vehicles 25
Air [ex]
Sea [ex]
Inland waterway [ex]
Rail [ex]
[ex]
25
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
25
[m]
Hotels 25
Take away 25
Bars and cafés
Bars and cafés 25
Night clubs 25
Alcoholic beverages 25
Goods
Services
Decorative use 25
Food production 25
Social Housing (category 10/Annex III) 25
Renovation and repairing (category 10a/Annex III) 25
Building land 25
Supplies of new buildings 25
Construction work on new buildings 25
Pesticides and plant protection materials 25
Fertilisers 25
Treatment of waste and waste water 25
Collection of household waste, etc. 25Agricultural InputsImmovable propertyCut flowers and plantsEnergy productsTelecommunication services
Consumption on board ships, aircraft or trainsPassenger transport (international)Passenger transport (domestic)Petroleum products
Road
Travel agencies

Ingots and bars [ex]
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 25
Services supplied by lawyers 25
Zero rate is applicable to:
– Sales of newspapers normally published at a rate of more than one issue per monthGeographical features of the a pplication of VAT in the EU:
The Faeroe Islands and Greenland are not part of the European Union; consequently,
VAT (according to the VAT Directive 2006/112/EC) is not applicable on these territories.Taxation of works of art, collector’s items and antiquesArrangements for the taxation of gold
Works of art, collector’s items and antiques 25
In respect of Article 123, Denmark reduces
the taxable amount to 20% to which the
25% rate is applied, resulting in an
effective rate of 5% for imports of both
works of art and antiques. Similarly, the
taxable amount in respect of supplies by
creators is reduced by 20% to which the
25% rate applies, resulting in an effective
rate of 5%Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)25Rate on importation (Article 103 of the Directive
2006/112/EC)25

GERMANY
Category VAT-Rate Comments
7
19
2 Water supplies 73 Pharmaceutical products 19
Medical equipment
for disabled persons
Children’s car seats 19
Transport of passengers 7
(+see n° VI) 19
Books 7
7 Audiobooks
19
Newspapers 7
Periodicals 7
[ex] Supplies by public bodies or other cultural
bodies recognised by the competent
national authority
7
Admission to amusement parks 19
Pay TV/ cable TV 19
TV licence [ex]
9 Writers, composers, etc. 7
10 Social housing 19
10a Renovation and repairing of private dwellings (*) 19
10b Window cleaning and cleaning in private households 19
11 Agricultural inputs 7
12 Hotel accommodation 7
12a Restaurant and catering services 19
7If the criteria of common public interest are
assured
19
19
[ex]Certain services closely linked to sport or
physical education by non-profit-making
organisations to persons taking part in
sport or physical education
16 Supplies by undertakers and cremation services 19
7
[ex]Performances stemming from the practice
as a dental technician as well as the supply
or restoration of dentures and orthodontic
apparatus, to the extent the entrepreneur
has manufactured or restored them in their
corporation
Collection of domestic [-]
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC19
19 Minor repairing (including mending and alteration) of:
Bicycles 19
Shoes and leather goods 19
Clothing and household linen 19
[ex]
19
21 Hairdressing 19
GOODS and SERVICES VAT-Rate Comments
Spirits 19
Wine 19Alcoholic beverages7
5
13 Admission to sporting events7Admission to cultural services (shows, cinema, theatre)
81 Foodstuffs
4
6Books on other physical means of support
14 Use of sporting facilities
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC7
17Medical and dental care in so far as those services are
not exempt pursuant to points (b) to (e) of Article 132(1)
of the Directive 2006/112/EC
18
20 Domestic care services (**)

Beer 19
Mineral water 19
Lemonade 19
Fruit juices 19
Adults 19
Children 19
Children nappies 19
Adults 19
Children 19
Tobacco 19
Hifi-Video 19
Computer, smartphones 19
E-books 19
Household electrical appliances 19
Furniture 19
Furs 19
Jewels 19
Phone/ fax/ telex/etc. 19
Pay TV/ cable TV 19
TV licence [ex]
Natural gas 19
Electricity 19
District heating 19
Firewood 7
7Timber, namely: a) fuel wood in logs,
billets, twigs, fagots or similar forms, b)
sawdust, wood waste and scrap, whether
in briquettes, pellets or similar forms
19
Petrol (unleaded) 19
Diesel fuel 19
LPG 19
Heating oil 19
Lubricants 19
Motor vehicles 19
Air 19
19
7
[-]
19
7
19
7
19
7
Air 0
Sea 0
7
0
19
7
19
7
19
[m]
Hotels 7
Take away 7FootwearClothingNon-alcoholic beverages
RoadTelecommunication services
Timber for industrial use
Petroleum productsEnergy products
Passenger transport (international)Passenger transport (domestic)
Sea
Inland waterwayInland waterway7% on passenger transport by train, by
trolleybus, by scheduled bus line traffic, by
taxi, by cableway for passenger traffic, by
ships and by ferry traffic within a
municipality or if the transport distance is
not more than 50 kmRail
Rail
Road
Travel agencies

Bars and cafés 19
Night clubs 19
Alcoholic beverages 19
Goods
Services
Decorative use 7
Food production 7
Social Housing (category 10/Annex III) 19
Renovation and repairing (category 10a/Annex III) 19
Building land [ex]
Supplies of new buildings [ex]
Construction work on new buildings 19
Pesticides and plant protection materials 19
19
7 on biological (not chemical) fertilizers
[-]
19
[-]
19
[ex]
1919
7
[ex]
19
7
Services supplied by lawyers 19
19
[m]
7The reduced rate applies on works of art
and collector’s items
19
7The reduced rate applies on works of art
and collector’s items
19
Geographical features of the a pplication of VAT in the EU:
For VAT purposes, the country does not include the island of Heligoland or the territory of Büsingen.FertilisersAgricultural InputsImmovable propertyCut flowers and plantsBars and cafés
Consumption on board ships, aircraft or trains
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Taxation of works of art, collector’s items and antiquesJewellery, gold plate, medals, tools
Works of art, collector’s items and antiques
Rate on importation (Article 103 of the Directive
2006/112/EC)Coins (currency)Treatment of waste and waste water
Collection of household waste, …
Ingots and barsArrangements for the taxation of gold

ESTONIA
Category VAT-Rate Comments
1 Foodstuffs 20
2 Water supplies 20
3 Pharmaceutical products 9
Medical equipment 9
Children’s car seats 20
Transport of passengers 20
(+see n° VI) 0
Books 9
Books on other physical means of support 20
Newspapers 9
Periodicals 9
Admission to amusement parks 20
Pay TV/ cable TV 20
TV licence 20
9 Writers, composers, etc. 20
10 Social housing 20
10a Renovation and repairing of private dwellings (*) 20
10b Window cleaning and cleaning in private households 20
11 Agricultural inputs 2012 Hotel accommodation 9
12a Restaurant and catering services 20
Admission to
sporting events
14 Use of sporting facilities 20
16 Supplies by undertakers and cremation services 20
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 20
Shoes and leather goods 20
Clothing and household linen 20
20
21 Hairdressing 20
GOODS and SERVICES VAT-Rate Comments
Spirits 20
Wine 20
Beer 20
Mineral water 20
Lemonade 20
Fruit juices 20
Adults 20
Children 20
Children nappies 20
Adults 20
Children 20
Tobacco 20
Hifi-Video 20FootwearClothingNon-alcoholic beveragesAlcoholic beverages4
Newspapers and periodicals containing
mainly publicity, private advertisements or
erotic/pornographic material are at 20%
7Admission to cultural services (shows, cinema, theatre)
85
6
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
17
1813
20
20 Domestic care services (**) [ex]20
20
[ex]

Computer, smartphones 20
E-books 20
Household electrical appliances 20
Furniture 20
Furs 20
Jewels 20
Phone/ fax/ telex/etc. 20
Pay TV/ cable TV 20
TV licence 20
Natural gas 20
Electricity 20
District heating 20
Firewood 20
Timber for industrial use 20
Petrol (unleaded) 20
Diesel fuel 20
LPG 20
Heating oil 20
Lubricants 20
Motor vehicles 20
Air 20
Sea 20
Inland waterway 20
Rail 20
Road 20
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
20
[m]
Hotels 9
Take away 20
Bars and cafés 20
Night clubs 20
Alcoholic beverages 20
Goods
Services
Decorative use 20
Food production 20
Social Housing (category 10/Annex III) 20
Renovation and repairing (category 10a/Annex III) 20
Building land 20
Supplies of new buildings 20
Construction work on new buildings 20
Pesticides and plant protection materials 20
Fertilisers 20
Treatment of waste and waste water 20
Collection of household waste, etc. 20
[ex]
20
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 20
Services supplied by lawyers 20Telecommunication services
Passenger transport (international)Passenger transport (domestic)Petroleum products
Travel agenciesEnergy products
Arrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plantsBars and cafés
Consumption on board ships, aircraft or trains
Ingots and bars

Works of art, collector’s items and antiques 20
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)20Rate on importation (Article 103 of the Directive
2006/112/EC)20Taxation of works of art, collector’s items and antiques

IRELAND
Category VAT-Rate Comments
0
4.8livestock and live horses normally intended
for use in the preparation of foodstuffs
9
13.5
23
[ex]When the water is provided by local
authorities or Irish Water
23
0Used for human or animal oral
consumption, excluding medicine which is
packaged, sold or otherwise designated for
the use of dogs, cats, cage birds or
domestic pets.
13.5 Non-oral contraceptive products.
23Includes products used for human or
animal non-oral consumption such as
injections, infusions, liniments, ointments
etc.
0Medical equipment being invalid carriages
and other vehicles (excluding mechanically
propelled road vehicles) of a kind designed
for use by invalids or infirm persons;
orthopaedic appliances, surgical belts,
trusses and similar products, deaf aids,
and artificial limbs and other artificial parts
of the body excluding artificial teeth,
corrective spectacles and contact lenses;
walking frames and crutches; parts or
accessories suitable for use solely or
principally with any of the goods specified
above
23
Children’s car seats 13.5
Transport of passengers
(+see n° VI)
Books 0
Books on other physical means of support 23
Newspapers 9
Periodicals 9
[ex]Supplies by public bodies (bodies governed
by public law or by other cultural bodies)
9
Admission to amusement parks 9
Pay TV/ cable TV 23
TV licence [ex]
9 Writers, composers, etc. 23
10 Social housing 13.5
10a Renovation and repairing of private dwellings (*) 13.5
10b Window cleaning and cleaning in private households 13.5
11 0Supplies of certain fertilisers in units of not
less than 10 kg; animal feeding stu ff,
excluding feeding stuff which is packaged,
sold or otherwise designated for the use of
dogs, cats, cage birds or domestic pets;
seeds, plants, trees, spores, bulbs, tubers,
tuberous roots, corms, crowns and
rhizomes, of a kind used for sowing in
order to produce food.
4.8Livestock and live horses normally
intended for use in agricultural production[ex]
61 Foodstuffs
3 Pharmaceutical products
42 Water supplies
5Medical equipment for disabled persons
7Admission to cultural services (shows, cinema, theatre)
8
Agricultural inputs

13.5Services consisting of any of the following:
field work, including reaping, mowing,
threshing, baling, harvesting, sowing and
planting; stock-minding, stock-rearing, farm
relief services and farm advisory services
(other than farm accountancy or farm
management services); disinfecting and
ensilage of agricultural products; destroying
weeds and pests, and dusting and spraying
crops and land; lopping, tree felling and
similar forestry services.
23
12 Hotel accommodation 9
9 All beverages are excluded
[ex]Catering services supplied to patients in a
hospital or students at their school
Admission to
sporting events
14 Use of sporting facilities 9
16 Supplies by undertakers and cremation services [ex]
13.5
[ex]Other professional medical care services
that, on 1 January 2010, were recognised
by the Revenue Commissioners as exempt
activities.
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 13.5
Shoes and leather goods 13.5
Clothing and household linen 13.5
20 Domestic care services (**) [ex]
21 Hairdressing 9
GOODS and SERVICES VAT-Rate Comments
Spirits 23
Wine 23
Beer 23
Mineral water 23
Lemonade 23
Fruit juices 23
Adults 23
Children 0
Children nappies 0
Adults 23
Children 0
Tobacco 23
Hifi-Video 23
Computer, smartphones 23
E-books 23
Household electrical appliances 23
Furniture 23
Furs 23
Jewels 23
Phone/ fax/ telex/etc. 23
Pay TV/ cable TV 23
TV licence [ex]
Natural gas 13.5
Electricity 13.5
District heating 13.5
Firewood 13.5
Timber for industrial use 23Telecommunication services13.5 18
Energy productsFootwearClothingNon-alcoholic beveragesAlcoholic beverages[ex]
[ex] 15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
Medical and dental care in so far as those services are
not exempt pursuant to points (b) to (e) of Article 132(1)
of the Directive 2006/112/EC1312a Restaurant and catering services
17Agricultural inputs 11

Petrol (unleaded) 23
Diesel fuel 23
LPG 23
Heating oil 13.5
Lubricants 23
Motor vehicles 23
Air [ex]
Sea [ex]
Inland waterway [ex]
Rail [ex]
Road [ex]
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
23
[m]
Hotels 9
Take away 9
Bars and cafés
9
23
Night clubs 23
Alcoholic beverages 23
Goods
Services
Decorative use 13.5
Food production 0
Social Housing (category 10/Annex III) 13.5
Renovation and repairing (category 10a/Annex III) 13.5
[ex]
13.5Building land that has been subjected to
development
Supplies of new buildings 13.5
Construction work on new buildings 13.5
Pesticides and plant protection materials 23
0supplies of certain fertilisers in units of not
less than 10 kg
23
[-]
13.5
[-]
13.5
[ex]
23
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 23
Services s upplied by lawyers 23
13.5 applies on works of art and on antiques
23
[m]Travel agencies
Rate on importation (Article 103 of the Directive
2006/112/EC)Works of art, collector’s items and antiques Ingots and barsConsumption on board ships, aircraft or trains
Building land
Fertilisers
Treatment of waste and waste water
Collection of household waste, …
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)13.513.5Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plantsPassenger transport (international)Passenger transport (domestic)Petroleum products
Bars and cafés

Parking rate of 13.5% applicable to:
1. Energy for heating and light
2. Movable property used in the construction and maintenance of immovableproperty3. Supply of immoveable property
4. Services consisting of the routine cleaning of immoveable property
5. Repair and maintenance of movable property6. Services relating to the care of the human body7. Certain specific tourist services8. Services relating to photography9. Services supplied by jockeys10. Works of art and antiques11. Short-term hire (less than 5 weeks) of: – motor vehicles designed for the conveyance of persons by road – ships, boats and other vessels not exceeding 15 tonnes gross designedfor the conveyance of passengers – sports and pleasure cra ft, including yachts, cabin cruisers, di nghies, canoes, skiffs
and racing boats – caravans, mobile homes, tents and trailer tents.12. Driving schools13. Professional services supplied by veterinary surgeons
The rate of 4,8% applicable to:
– Livestock and horses normally intended for use in the preparation of foodstuffs or in agricultural production
Zero rate is applicable to:
– Supplies of printed books and booklets, including atlases, but excluding:
– Supplies of some food and drink intended for human consumption – Supplies of seeds, plants, trees, etc. used for food production
– Supplies of certain fertilisers in units of not less than 10 kg – Supplies of animal feeding stuffs excluding medicine which is packaged, sold or otherwise designated for the useof dogs, cats, cage birds or domestic pets. – Supplies of orally administered medicines for human consumption
– Supplies of certain articles of feminine hygiene
– Supplies of medical equipment such as wheelchairs, walking frames and crutches, orthopaedic appliances andother artificial parts of the body (excluding false teeth, corrective spectacles and contact lenses) – Supplies of articles of clothing and footwear for children of average size under the age of ten(excluding clothes made of fur or skin and articles of clothing and footwear not marked with the size or age) – Supplies of wax candles and night-lights that are white and cylindrical, excluding candles and night-lights that aredecorated, spiralled, tapered or perfumed. – Services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids. – Life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service.(a) newspapers, periodicals, brochures, catalogues, directories and
programmes,(b) books of stationery, cheque books and similar products,
(c) diaries, organisers, yearbooks, planners and similar products the
total area of whose pages consist of 25 per cent or more of blank
spaces for the recording of information,
(d) albums and similar products, and(e) books of stamps, tickets or coupons.
(excluding certain products such as alcoholic beverages, manufactured beverages, ice-cream, confectionery,
– Supplies of orally administered medicines for animal consumption excluding medicine which is packaged, sold or

GREECE
Category VAT-Rate Comments
13
24
[ex]Irrigation water provided by specific public entities of public
and private law (not publicly owned companies) and local
self-administration authorities
24
6Vaccines for humans and medicines for human use
(excluding goods of headings 3002, 3005 or 3006 as
referred to in the Commission Implementing Regulation
(EU) No 1101/2014 of 16 October 2014)
Glands and other organs for organotherapeutic uses;
heparin and its salts; human blood; animal blood; antisera,
other blood fractions and immunological products; vaccines
for animals; medicines not for human; wadding, gauze,
bandages and similar articles (for example, dressings,
adhesive plasters, poultices);
the following pharmaceutical goods: (a) sterile surgical
catgut and sterile tissue adhesives for surgical wound
closure; (b) sterile laminaria and sterile laminaria tents; (c)
sterile absorbable surgical or dental haemostatics; sterile
surgical or dental adhesion barriers; (d) opacifying
preparations for X-ray examinations and diagnostic
reagents designed to be administered to the patient; (e)
blood-grouping reagents; (f) dental cements and other
dental fillings; bone reconstruction cements; (g) first-aid
boxes and kits; (h) chemical contraceptive preparations
based on hormones, on other products of heading 2937 or
on spermicides; (i) gel preparations designed to be used in
human or veterinary medicine as a lubricant; (j) waste
pharmaceuticals; and (k) appliances identifiable for ostomy
use.
24 If not specified under 6%or 13%.
Lifting equipment, carriages and other vehicles for disabled
persons, and backrests, parts and accessories thereof;
orthopaedic appliances, including crutches, surgical belts
and trusses; splints and other fracture appliances; artificial
parts of the body; hearing aids; raised lavatory seats; baths
for disabled persons; mastectomy brassieres and
swimwear; computer software programs; Braille printers;
Braille wristwatches; Braille drawing boards and
instruments for measuring length; walking sticks (white and
electronic); Braille 4-track cassette recorders; blood
glucose test strips; bath seats; iron chelation pumps for
patients with thalassemia;
tracheostomy systems, tubes and filters ; walking frames;
tripods; visual signalling apparatus light signal reception
apparatus; Braille display and scanner; Braille note taker;
mobile phone software in Greek and foreign languages;
Braille drawing frames for visually impaired people;
compression socks; prosthetic socks; haemodialysis,
hemofiltration, hemodiafiltration and plasmapheresis filters;
fluid collection pouches for filtering process during
haemodialysis; Y-connectors and venepuncture sets for
haemodialysis; ampules of bicarbonates; titanium
connectors; connecting and drain tubes, drainage bags;
connecting tapes, clamps; smart PD cases ; medical
consumables for colostomy for use by disabled people
24 If not specified under 13%
Children’s car seats 24
Transport of passengers
(+see n° VI)
6Printed books belonging to the tariff headings EX 4901 and
EX 4903
24
Books on other physical means of support 24
6
24
6
24
24
6 Theatre tickets
Admission to amusement parks 24
[ex]Services provided by public radio and public TV, excluding
those of a commercial nature
24
TV licence [-]
9 Writers, composers, etc. 24
24
[ex] Exemption granted for first private dwelling
10a Renovation and repairing of private dwe llings (*) 24
10b Window cleaning and cleaning in private households 2454
Social housing 1013
13Medical equipment for disabled persons1 Foodstuffs
3 Pharmaceutical products2 Water supplies
24
Printed newspapers and periodicals, of the tariff heading
4902, are subject to the reduced VAT rate (6%) even if they
are illustrated or contain advertisements. However, when
these are not of this tariff code, or are digitalized (i.e. CD)
or even downloaded from the internet, then these are
subject to the standard VAT rate (23%)
Pay TV/ cable TV6Books
Newspapers
Periodicals
7Admission to cultural services (shows, cinema, theatre)
8

13Certain inputs mentioned in Annex III to the VAT Code, as
amended by Law 4334/2015 (e.g. live plants)
24
12 Hotel accommodation 13
12a Restaurant and catering services 24
Admission to
sporting events
14 Use of sporting facilities 24
16 Supplies by undertakers and cremation services 24
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 24
Shoes and leather goods 24
Clothing and household linen 24
20 Domestic care services (**) 13
21 Hairdressing 24
GOODS and SERVICES VAT-Rate Comments
Spirits 24
Wine 24
Beer 24
Mineral water 13
Lemonade 24
Fruit juices 24
Adults 24
Children 24
Children nappies 24
Adults 24
Children 24
Tobacco 24
Hifi-Video 24
Computer, smartphones 24
E-books 24
Household electrical appliances 24
Furniture 24
Furs 24
Jewels 24
Phone/ fax/ telex/etc. 24
24
[ex]
TV licence [-]
Natural gas 13
Electricity 13
District heating 13
Firewood 24
Timber for industrial use 24
Petrol (unleaded) 24
Diesel fuel 24
LPG 24
Heating oil 24
Lubricants 24
Motor vehicles 24
Air 24
Sea 24
Inland waterway 24
Rail 24
Road 24
Air 0
Sea 0
Inland waterway 24
Rail 24
Road 24
24
[m]
Hotels 13
13
2424
Pay TV/ cable TV11 Agricultural inputs
13
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
Take away17
1824
24
24
Alcoholic beverages
Passenger transport (international)Passenger transport (domestic)Petroleum productsEnergy productsFootwearClothingNon-alcoholic beverages
Travel agenciesTelecommunication services

Bars and cafés 24
Night clubs 24
Alcoholic beverages 24
Goods
Services
Decorative use 24
Food production 13
Social Housing (category 10/Annex III) 24
Renovation and repairing (category 10a/Annex III) 24
[ex]
24The standard VAT rate is applied on building land on which
a building of either more than 3 floors or more than 500m2
is about to be built based on an engineer's plan that has
been approved by the urban planning authorities
Supplies of new buildings 24
Construction work on new buildings 24
Pesticides and plant protection materials 24
Fertilisers 24
Treatment of waste and waste water 24
24
[-]These services are out of scope of VAT when supplied by
public authorities
Ingots and bars [ex]
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 24
Services supplied by lawyers 24
24
[m]
Geographical features of the application of VAT in the EU:
According to Article 120 of the VAT Directive, Greece may apply rates up to 30% lower than the corresponding rate applied
in the mainland to the following islands: Chios, Cyclades, Dodecanese, Lesbos, Northern Sporades, Samos and Samothrace.The lower rates currently applied in the Greek Islands are 4%, 9% and 17%.The following islands are excluded from the application of these lower rates:
Kimolos, Folegandros, Irakleia, Donoussa, Thirasia, Schinoussa, Koufonisia, Dilos (since 01/01/2017).
Mount Athos is excluded from the scope of VAT as part of the custom territory of the Community.Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)24Rate on importation (Article 103 of the Directive
2006/112/EC)24Works of art, collector’s items and antiques Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plantsConsumption on board ships, aircraft or trains
Thira, Mykonos, Naxos, Paros, Rhodes, Skiathos (since 01/10/2015); Syros, Andros, Tinos, Milos, Kea, Antiparos, Sifnos,Collection of household waste, …Bars and cafés
Karpathos, Alonissos, Thassos and Skiros (since 01/06/2016); Skopelos, Amorgos, Ios, Kythnos, Serifos, Sikinos, Anafi, Building land

SPAIN
Category VAT-Rate Comments
4Bread; bread-making flours; milk; cheese;
eggs; fruits, vegetables, tubers and cereals
10
2 Water supplies 10
4Medicinal products for human use,
pharmaceutical forms, pharmaceutical
compounding products and officinal
preparations.
10Medical products for veterinary uses;
napkins, tampons, panty liners, condoms
and other non-medical contraception.
21
4Vehicles for persons with reduced mobility;
prosthesis, orthosis and internal implants
for disabled people; repair services of cars
and wheelchairs for disabled people and
the services adapting taxis for their use by
disabled people.
10
Children’s car seats 21
Transport of passengers
(+see n° VI)
4
21
Books on other physical means of support 4
4
21
4
21
[ex]Supplied by bodies governed by public law
or by other organisations that can qualify
as charitable under the Member State
legislation
21
Admission to amusement parks 21
Pay TV/ cable TV 21
TV licence 21
9 Writers, composers, etc. 21
4Dwellings qualified by the administration
for official protection in a special regime or
of social promotion, when the supplies are
made by their promoters, including
garages and annexes located in the same
building which are jointly conveyed with
such buildings. For these purpose, the
number of parking spaces may not exceed
two units, leasing with purchase option of
dwellings qualified by the administration for
official protection in a special regime or of
social promotion, including garages and
annexes located in the same building
which is jointly conveyed with such
buildings.
10
10a Renovation and repairing of private dwellings (*) 10Renovation and repairing of private
dwellings completed at least 2 years ago
10b Window cleaning and cleaning in private households 21
11 Agricultural inputs 10
12 Hotel accommodation 10Books, newspapers and magazines not
containing only or mainly advertising (not
more than 75 percent of their revenue
obtained by advertising), as well as
ancillary elements supplied jointly with
these goods through a flat price are
subject to 4%.
4% applies as well to albums, musical
scores, maps, and drawing pads, except
for electronic goods and devices. 101 Foodstuffs
3 Pharmaceutical products
6Books
Newspapers
PeriodicalsMedical equipment for disabled persons
Admission to cultural services (shows, cinema, theatre)
8
10 Social housing4
5
7

12a Restaurant and catering services 10
Admission to 10 The amateur sports events
sporting events 21
21
[ex]
4Assistance services for the promotion of
personal autonomy and care for dependent
people, as long as they are provided in
concerted places or residences or through
a price deriving from a public tender
attributed to the providing company or as a
consequence of an economic service
linked to such services which covers more
than 75% of the price in application, in both
cases, of the legal provisions.
10
[ex]
16 Supplies by undertakers and cremation services 21
Medical and 21
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC[ex]
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 21
Shoes and leather goods 21
Clothing and household linen 21
21
21 Hairdressing 21
GOODS and SERVICES VAT-Rate Comments
Spirits 21
Wine 21
Beer 21
Mineral water 10
Lemonade 10
Fruit juices 10
Adults 21
Children 21
Children nappies 21
Adults 21
Children 21
Tobacco 21
Hifi-Video 21
Computer, smartphones 21
E-books 21
Household electrical appliances 21
Furniture 21
Furs 21
Jewels 21
Phone/ fax/ telex/etc. 21
Pay TV/ cable TV 21
TV licence 2110
Alcoholic beverages
Footwear15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
20 Domestic care services (**) 17
1813
14 Use of sporting facilities
Telecommunication servicesClothingNon-alcoholic beverages

Natural gas 21
Electricity 21
District heating 21
Firewood 21
Timber for industrial use 21
Petrol (unleaded) 21
Diesel fuel 21
LPG 21
Heating oil 21
Lubricants 21
Motor vehicles 21
Air 10
Sea 10
Inland waterway 10
Rail 10
Road 10
Air 0
Sea 0
Inland waterway 10
Rail 10
Road 10
21
[m]
Hotels 10
Take away 10
Bars and cafés 10
Night clubs 10
Alcoholic beverages 10
Goods
Services
Decorative use 21
Food production 10
4Dwellings qualified by the administration
for official protection in a special regime or
of social promotion, when the supplies are
made by their promoters, including
garages and annexes located in the same
building which are jointly conveyed with
such buildings. For these purpose, the
number of parking spaces may not exceed
two units, leasing with purchase option of
dwellings qualified by the administration for
official protection in a special regime or of
social promotion, including garages and
annexes located in the same building
which is jointly conveyed with such
buildings.
10
Renovation and repairing (category 10a/Annex III) 10Bricklaying work for the repair of private
dwellings
Building land 21
10If the following conditions are met: The
recipient is an individual, not an
entrepreneur or professional and referred
for private use; the construction or
rehabilitation of housing referred to the
works have completed at least two years
before the start.
21Passenger transport (domestic)Petroleum productsEnergy products
Supplies of new buildingsCut flowers and plantsBars and cafés
Social Housing (category 10/Annex III)Immovable propertyPassenger transport (international)
Travel agencies
Consumption on board ships, aircraft or trains

4 See above at "Social Housing"
10
Pesticides and plant protection materials 10
Fertilisers 10
Treatment of waste and waste water 10
Collection of household waste, … 10
[ex]
0
21
[ex]
0
21
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21
Works of art, collector’s items and antiques 21
The rate of 4% applicable to:
– Some food products
– Some pharmaceuticals – Some books (including free supplement) – Books on other physical means of support – Some newspapers – Some periodicals – Some construction works on new buildings – Some social services
Geographical features of the a pplication of VAT in the EU:
For VAT purposes, the country does not include the Canary Islands, Ceuta and Menilla. Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)10Rate on importation (Article 103 of the Directive
2006/112/EC)10Coins (currency)Ingots and barsConstruction work on new buildings
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural Inputs

FRANCE
Category VAT-Rate Comments
2.1Livestock intended for use as foodstuff to non-taxable persons including farmers
taxed under the special flat-rate scheme
5.5Water and soft drinks (if the container allows for conservation) as well as
products intended for human consumption with the exception of the following
products: a) confectionery products; b) chocolate (except black and plain milk
chocolate, chocolate candy, cocoa beans and cocoa butter) and composite
products containing chocolate or cocoa; c) margarines and vegetable fats; d)
caviar
10Simple foods or compounds used for feeding livestock, barnyard animals,
farmed fish for human consumption and bees, as well as products used in the
composition of these foods
20
2 Water supplies 5.5
2.1Medicines, drugs or pharmaceutical products defined in Article L. 5121 -8 of
Code of public health, which fulfil the conditions of Article L. 162-17 of the
French social security code, or which are approved in accordance with Articles
L. 5123-2 and L. 5123-3 of the Code of public health and on the products
referred to in 1 °, 3 °, 4 ° and 5 ° of Article L. 1221-8 of the Code of public health
and medicinal products subject to temporary authorisation for use referred to in
Article L. 5121-12 of the Code of public health.
5.5 Products used for women's hygiene protection
10Pharmacy and pharmaceutical drugs or products for use in human medicine and
subject to the authorisation provided for in Article L. 5121-8 of the Code of
public health
20
Medical equipment
for disabled persons
Children’s car seats 20
Transport of passengers
(+see n° VI)
5.5
20 Books which have a pornographic character or which may incite violence
5.5
20
2.1
20
2.1
20
2.1Theatrical performances, circus performances featuring original creations
exclusively designed and produced by the company and using the regular
services of a group of musicians, excluding pornographic theatrical
performances, only for the first 140 performances
5.5Cinema, theatrical performances, circus performances featuring original
creations exclusively designed and produced by the company and using the
regular services of a group of musicians, excluding pornographic theatrical
performances
10Admission to other cultural services (e.g. fairs, zoological and botanical
gardens, museums, monuments, caves and sites, cultural exhibitions)
20
10
20 Amusement parks which do not illustrate any cultural topic
Pay TV/ cable TV 10
TV licence 2.1
9 Writers, composers, etc. 5.5
5.5 Buildings and connected operations covered by social policy program
10
20
10 Renovation and repairing of private dwe llings completed since at least 2 years
20
10If the associated works are also at reduced rate and if they concern dwellings
completed since more than 2 years
20
10Products from agriculture, fisheries, fish farming and poultry undergone any
transformation, which are not normally intended for use in the preparation of
foodstuffs or in agricultural production; fert ilisers and liming materials listed in
Annex I to Regulation (EC) No 889/2008 of 5 September 2008, fert ilisers or
growing media authorised for sale in accordance with Article L. 255-2 of the
Rural and Maritime Fishing Code; plant protection products mentioned in Annex
II to Regulation (EC) No 889/2008 of 5 September 2008
20
12 Hotel accommodation 10
12a Restaurant and catering services 5.5 School cantines
10 Alcoholic beverages are subject to the standard rate1 Foodstuffs
3 Pharmaceutical products
4
5
7Admission to cultural services (shows, cinema, theatre)
8
10 Social housingAdmission to amusement parks6Books
Newspapers
PeriodicalsBooks on other physical means of support
10a Renovation and repairing of private dwe llings (*)
11 Agricultural inputs10b Window cleaning and cleaning in private households5.5
10
20% applies to books, newspapers and periodicals containing mainly publicity,
private advertisements, obscene or pornographic material;
2.1% also applies to digital press

Admission to
sporting events
14 Use of sporting facilities 20
16 Supplies by undertakers and cremation services 20
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic 20
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC10
19 Minor repairing (including mending and alteration) of:
Bicycles 20
Shoes and leather goods 20
Clothing and household linen 20
5.5
10
21 Hairdressing 20
GOODS and SERVICES VAT-Rate Comments
Spirits 20
Wine 20
Beer 20
Mineral water 5.5 if the container allows for conservation
10 for immediate consumption
Lemonade 5.5 if the container allows for conservation
10 for immediate consumption
Fruit juices 5.5 if the container allows for conservation
10 for immediate consumption
Adults 20
Children 20
Children nappies 20
Adults 20
Children 20
Tobacco 20
Hifi-Video 20
Computer, smartphones 20
5.5
20Books, newspapers and periodicals containing mainly publicity, private
advertisements, obscene or pornographic material
Household electrical appliances 20
Furniture 20
Furs 20
Jewels 20
Phone/ fax/ telex/etc. 20
Pay TV/ cable TV 10
TV licence 2.1
20
5.5
20
5.5
5.5 Provided that it is at least 50 % from renewable energies
20
Firewood 10
Timber for industrial use 20
Petrol (unleaded) 20
Diesel fuel 20
LPG 20
Heating oil 20
Lubricants 20
Motor vehicles 20
Air 10
Sea 10
Inland waterway 10
Rail 10
Road 10
0The zero rate only applies to transport from and to another country of groups of
at least ten foreign travellers13
20 Domestic care services (**) 15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
17
18[ex]20
Alcoholic beverages
E-books
Telecommunication services5.5
Non-alcoholic beverages
Petroleum productsNatural gas
District heating
Passenger transport (domestic)Energy productsFootwearClothing
Electricity

Air 0
Sea 0
Inland waterway 10
Rail 0
10
[ex]
20
[m]
Hotels 10
Take away 10
Bars and cafés 10 Except supply of alcoholic beverages
Night clubs 10 Except supply of alcoholic beverages
Alcoholic beverages 20
Goods
Services
Decorative use 10
Food production 5.5
5.5 Buildings and connected operations covered by social policy program
10
20
5.5 Buildings and connected operations covered by social policy programs
5.5
10
20
Building land 20
Supplies of new buildings 20
Construction work on new buildings 20
10
20
10Fertilisers and liming materials listed in Annex I to Regulation (EC) No
889/2008 of 5 September 2008, fert ilisers or growing media authorised for sale
in accordance with Article L. 255-2 of the Rural and Maritime Fishing Code
20
10
20
Collection of household waste, … 10
[ex]
20
[ex]
20
Jewellery, gold plate, medals, tools 20
Services supplied by lawyers 20
20
[m]
5.5 Supply of works of art by their creator or his successors in title.
10 Supply of works of art, on an occasional basisIngots and barsRoad
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsTravel agencies
Pesticides and plant protection materialsSocial Housing (category 10/Annex III)
Renovation and repairing of private dwe llings completed since at least 2 yearsImmovable propertyCut flowers and plantsConsumption on board ships, aircraft or trainsBars and cafésPassenger transport (international)
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Treatment of waste and waste water Fertilisers
Rate on importation (Article 103 of the Directive
2006/112/EC)5.5Renovation and repairing (category 10a/Annex III)
Works of art, collector’s items and antiques Coins (currency)

The rate of 2,1% applies to:
– Some pharmaceuticals
– Some newspapers – Some periodicals – Television licence fees – Admission to cultural services, shows – for the first 140 performances
Geographical features of the application of VAT in the EU:Special rates apply in Corsica and the overseas departments (DOM):a) Corsica0.90%: the first performances of some shows, sales of live meat and charcuterie animals to persons
not liable to pay tax;2.10%: some goods supplied in Corsica and some services to which the reduced rates are applicable in mainland France;10%: certain work on immovable property, agricultural equipment, certain supplies of furnished lodging, andsales for consumption on the premises, sales of electricity supplied at low voltage;13%: petroleum products;
The standard rate applicable in Corsica is the same as in the rest of the country: 20%.b) DOMIn the overseas departments, but not French Guiana and Mayotte, a reduced rate of 2.10% and
a standard rate of 8.5% are applicable and the rates of 1.05 % and 1.75 %, respectively (on the first performances of certain shows and certain sales of animals for slaughter and meat).
c) MonacoGoods and services supplied to or from the Principality of Monaco are regarded as having been supplied to
or from France. – Livestock intended for use as foodstuff to non-taxable persons including farmers taxed under the special flat-rate scheme

CROATIA
Category VAT-Rate Comments
5all types of bread and milk (pasteurised,
homogenised and condensed milk
excluding chocolate milk and milk
products) and substitute for mother's milk
13edible animal or vegetable fats and oils,
food for infants and processed cereal-
based food for infants and young children
25 white sugar from cane or beet
13Supply of water (excluding bottled water
and other packaging of water)
25
5Medicines that are prescribed by a doctor
and have the approval of the competent
authority for medicines and medical
products
25
5Only applies to the supply of
pharmaceuticals and medical aids for the
exclusive personal use of the disabled in
accordance with the Law on Health
Insurance
25
Children’s car seats 25
Transport of passengers
(+see n° VI)
Books 5Books with professional, scientific, artistic,
cultural and educational content;
pedagogical textbooks as well as
textbooks for primary, secondary and
tertiary education
Books on other physical means of support 5
5Daily printed newspapers issued by
publishers having a status of media,
excluding newspapers with more than
50% of the content used for advertising
13Newspapers other than daily published
newspapers unless more than 50% of
content is used for advertising
25
5 Only to science magazines
13Magazines other t han science magazines
unless more than 50 % of content is used
for advertising
25
5 Admissions to cinema (film shows)
13 Tickets for concerts
25
Admission to amusement parks 25
[ex]Public radio and TV broadcasting,
excluding those of a commercial nature,
are exempt
25
TV licence N/A
[ex]If the income earned by a self-employed
artist, composer etc. is more than KN
230.000 for the prior financial year
25
10 Social housing 25
10a Renovation and repairing of private dwellings (*) 25
10b Window cleaning and cleaning in private households 25
11 Agricultural inputs 25
12 Hotel accommodation 13
12a Restaurant and catering services 25
Admission to
sporting events13 256Newspapers
Periodicals
71 Foodstuffs
3 Pharmaceutical products
5Medical equipment for disabled persons42 Water supplies
8
9 Writers, composers etc.Pay TV/ cable TV25
Admission to cultural services (shows, cinema,
theatre)

[ex ]Supply of services linked to sport or
physical education by non-profit-making
legal persons to pers ons doing sports or
taking part in physical education
25
25
16 Supplies by undertakers and cremation services 25
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (i ncluding mending and alteration) of:
Bicycles 25
Shoes and leather goods 25
Clothing and household linen 25
20 Domestic care services (**) 25
21 Hairdressing 25
GOODS and SERVICES VAT-Rate Comments
Spirits 25
Wine 25
Beer 25
Mineral water 25
Lemonade 25
Fruit juices 25
Adults 25
Children 25
Children nappies 25
Adults 25
Children 25
Tobacco 25
Hifi-Video 25
Computer, smartphones 25
E-books 25
Household electrical appliances 25
Furniture 25
Furs 25
Jewels 25
Phone/ fax/ telex/etc. 25
[ex]Public radio and TV broadcasting,
excluding those of a commercial nature
25
TV licence N/A
Natural gas 25
Electricity 25
District heating 25
Firewood 25
Timber for industrial use 252515Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
17
182514 Use of sporting facilities
Energy productsAlcoholic beverages
Telecommunication services
Pay TV/ cable TVFootwearClothingNon-alcoholic beverages

Petrol (unleaded) 25
Diesel fuel 25
LPG 25
Heating oil 25
Lubricants 25
Motor vehicles 25
Air 25
Sea 25
Inland waterway N/A
Rail 25
Road 25
Air 0
Sea 0
Inland waterway N/A
Rail 25
Road 25
25
[m]
Hotels 13
Take away 25
Bars and cafés 13Only for serving non-alcoholic drinks and
beverages, wine and beer
25
13Only for serving non-alcoholic drinks and
beverages, wine and beer
25
13 Only for serving wine and beer
25
Goods
Services
Decorative use 25
Food production 25
Social Housing (category 10/Annex III) 25
Renovation and repairing (category 10a/Annex III) 25
Building land 25
Supplies of new buildings 25
Construction work on new buildings 25
Pesticides and plant protection materials 25
Fertilisers 25
Treatment of waste and waste water 25
Collection of household waste etc. 25
[ex]
25
[ex]
25
Jewellery, gold plate, medals, tools 25
Services supplied by lawyers 25
25
[m]Alcoholic beverages Night clubs
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)N/AWorks of art, collector’s items and antiques
Rate on importation (Article 103 of the Directive
2006/112/EC)25Consumption on board ships, aircraft or trains
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plants

Coins (currency)Bars and cafésPassenger transport (international)Passenger transport (domestic)Petroleum products
Travel agencies

ITALY
Category VAT-Rate Comments
4
5
10
2 Water supplies 10
10Medicines for human and veterinary use,
including homeopathic products;
pharmaceutical substances and
medication items the provision of which is
compulsory for pharmacies in accordance
with the official pharmacopoeia.
22
4Orthopaedic instruments (including medical-
surgical belts); devices and equipment for
fractures (showers, slats and the like);
devices and instruments for dentures, eyes
and others; hearing aids and other hand
held equipment to be carried by persons or
to be inserted in the entity, to compensate
for a deficiency or a disability; chairs and
similar vehicles for the disabled, gas for
therapeutic use; artificial kidneys; parts,
spare parts and accessories intended
exclusively for the goods mentioned above
22
Children’s car seats 22
Transport of passengers 10
(+see n° VI) [ex]
4
22
4
22
4
22
4
22
Admission to amusement parks 22
Pay TV/ cable TV 22
TV licence 4
[ex]
22
4Non-luxury housing in accordance with the
criteria set forth by Decree of the Minister
of Public Works Nș 218 of 2 August 1969
10
10a Renovation and repairing of private dwellings (*) 10
10b Window cleaning and cleaning in private households 221 Foodstuffs
3 Pharmaceutical products
105
6Books
Periodicals
Social housingBooks on other physical means of support4
7Admission to cultural services (shows, cinema, theatre)Medical equipment for disabled persons
4% to newspapers, and news magazines,
dispatches from the press agencies,
books, periodicals, Braille writings and
audio-magnetic media for the blind and the
visually impaired, e-books and all digital
publications as newspapers, newsletters,
periodicals, etc. which is issued by an
electronic means and has an IBSN
(International Standard Book Number) or
ISSN (International Standard Serial
Number); with the exclusion of
pornographic newspapers and periodicals
and catalogues different from those in the information library; printed music editions,
printed maps, including printed globes.Newspapers
8
9 Writers, composers, etc.
10

4 On organisms used in organic agriculture
10Phytosanitary products; semen for artificial
insemination of livestock; provision of
services by agricultural machinery or
aircraft provided to individual or associated
agricultural firms
22
12 Hotel accommodation 10
12a Restaurant and catering services 10
Admission to 10
sporting events 22
14 Use of sporting facilities 22
5For certain health and social services
provided to elderly people, adults suffering
from occupational injuries and diseases,
drug addicts, people living with AIDS,
people suffering from mental or physical
disabilities, minors even where involved in
situations of maladjustment and deviancy,
homeless asylum-seekers, inmates,
women who are victims of trafficking for
the purpose of sexual and labour
exploitation.
22
[ex]
16 Supplies by undertakers and cremation services [ex]
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 22
Shoes and leather goods 22
Clothing and household linen 22
20 Domestic care services (**) [ex]
21 Hairdressing 22
GOODS and SERVICES VAT-Rate Comments
Spirits 22
Wine 22
Beer 22
Mineral water 22
Lemonade 22
Fruit juices 22
Adults 22
Children 22
Children nappies 22
Adults 22
Children 22
Tobacco 22
Hifi-Video 22
Computer, smartphones 22
4e-books which have an IBSN (International
Standard Book Number)
22
Household electrical appliances 22
Furniture 22
Furs 22Alcoholic beverages
Non-alcoholic beverages
Clothing
Footwear
E-books [ex]
1815Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
17
1011 Agricultural inputs
13

Jewels 22
Phone/ fax/ telex/etc. 22
Pay TV/ cable TV 22
TV licence 4
Natural gas 10
Electricity 10
District heating 22
Firewood 10
Timber for industrial use 22
Petrol (unleaded) 22
Diesel fuel 22
LPG 22
Heating oil 22
Lubricants 22
22
4 On vehicles for the use of the disabled
[m]The margin scheme applies to second-
hand cars
Air 10
Sea 10
Inland waterway 10
10
[ex]
10
[ex]
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
22
[m]
Hotels 10
Take away 10
Bars and cafés 10
Night clubs 22
Alcoholic beverages 10
Goods
Services
Decorative use 10
Food production 10Consumption on board ships, aircraft or trainsPetroleum products
Passenger transport (domestic)
Passenger transport (international)
Bars and cafésTravel agenciesRoadEnergy productsTelecommunication services
Cut flowers and plantsRailMotor vehicles

4Non-luxury housing in accordance with the
criteria set forth by Decree of the Minister
of Public Works Nș 218 of 2 August 1969
10
Renovation and repairing (category 10a/Annex III) 10
Building land 22
4 Only for first housing
10Non luxurious dwellings according to the
criteria referred to in decree by the Ministry
of Public Works of 2 August 1969,
published in the Official Gazette Nș 218 of
27 August 1969, even if assigned as
property leased to the shareholders of
building cooperatives and heir consortia,
even though not yet finished, provided that
the original destination remains
22
4 Only for first housing
10
Pesticides and plant protection materials 22
Fertilisers 4 On organisms used in organic agriculture
10Raising and discharge of water, used by
remediation and irrigation consortia
22
Collection of household waste, … 10
[ex]
22
[ex]
22
Jewellery, gold plate, medals, tools 22
Services supplied by lawyers 22
Works of art, collector’s items and antiques 22
Rate on importation (Article 103 of the Directive
2006/112/EC)10“Occasional sales” are taxable at the
standard rate
The rate of 4% applicable to:
– Some food products
– Supply of new buildings (only for first housing)
– Construction work on new buildings (only for first housing) – Pesticides, natural and artificial fertilizers used in organic agriculture
Geographical features of the a pplication of VAT in the EU:
The following territories are excluded from the scope of VAT: Livigno, Campione d’Italia and
the territorial waters of Lake Lugano.Social Housing (category 10/Annex III)
Ingots and barsTreatment of waste and waste water Supplies of new buildingsImmovable property
Agricultural Inputs
Arrangements for the taxation of goldConstruction work on new buildings
“Occasional sales” are taxable at the
standard rateSupplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)10Coins (currency)
Taxation of works of art, collector’s items and antiques
– Newspapers, and news magazines, dispatches from the press agencies, books, periodicals, even Braille
writings and audio-magnetic media for the blind and the visually impaired; e-books and all digital publications as newspapers, newsletters, periodicals, etc. which is issued by an electronic means and has an IBSN (International Standard Book Number) or ISSN (International Standard Serial Number); with the exclusion of pornographic newspapers and periodicals and catalogues different from those in the information library; printed music editions, printed maps, including printed globes.

CYPRUS
Category VAT-Rate Comments
5
19
2 Water supplies 53 Pharmaceutical products 5
Medical equipment
for disabled persons
Children’s car seats 5
59
Books 5
Books on other physical means of support 19
Newspapers 5
Periodicals 5
[ex]
5
Admission to amusement parks 5
Pay TV/ cable TV 19
TV licence N/A
9 Writers, composers, etc. 5
10 Social housing 5
10a Renovation and repairing of private dwellings (*) 5
10b Window cleaning and cleaning in private households 19
5
19
12 Hotel accommodation 9
12a Restaurant and catering services 9
Admission to
sporting events
14 Use of sporting facilities 5
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC[ex]
19
5 supply of coffins and funeral services
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 19
Shoes and leather goods 19
Clothing and household linen 19
20 Domestic care services (**) 19
21 Hairdressing 5
GOODS and SERVICES VAT-Rate Comments
Spirits 19
Wine 19
Beer 19
Mineral water 5
Lemonade 5
Fruit juices 5
Adults 19
Children 19
Children nappies 19
Adults 19
Children 195
5 Transport of passengers (+see n° VI)
58
11 Agricultural inputs
13
16 Supplies by undertakers and cremation services41 Foodstuffs
6
7Admission to cultural services (shows, cinema, theatre)
5 185 17
ClothingNon-alcoholic beveragesAlcoholic beverages
Footwear

Tobacco 19
Hifi-Video 19
Computer, smartphones 19
E-books 19
Household electrical appliances 19
Furniture 19
Furs 19
Jewels 19
Phone/ fax/ telex/etc. 19
Pay TV/ cable TV 19
TV licence N/A
Natural gas 19
Electricity 19
District heating 19
Firewood 19
Timber for industrial use 19
Petrol (unleaded) 19
Diesel fuel 19
LPG 5 LPG in cylinders
Heating oil 19
Lubricants 19
Motor vehicles 19
Air N/A
Sea 9
Inland waterway N/A
Rail N/A
5
9
Air 0
Sea 0
Inland waterway N/A
Rail N/A
Road 0
19
[m]
Hotels 9
Take away 5
19 soft drinks and alcoholic beverages
Bars and cafés 19
9 cafés
Night clubs 19
Alcoholic beverages 19
Goods 0 on international flights
9
19
Decorative use 19
Food production 5
Social Housing (category 10/Annex III) 5
Renovation and repairing (category 10a/Annex III) 5
Building land [ex]
Supplies of new buildings 19
Construction work on new buildings 19
Pesticides and plant protection materials 5
Fertilisers 5
Treatment of waste and waste water 5
5
[-]
Ingots and bars [ex]
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 19Road
Passenger transport (international)
Travel agencies
Consumption on board ships, aircraft or trains
Arrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plantsBars and cafés
Collection of household waste, …on intracommunity flights ServicesPassenger transport (domestic)Petroleum productsEnergy productsTelecommunication services

Services supplied by lawyers 19
5
Geographical features of the application of VAT:
Transactions originating in, or intended for, the United Kingdom Sovereign Base Areas of Akrotiri and
Dhekelia are treated as transactions originating in, or intended for, the Republic of Cyprus. The application of the acquis is suspended in those areas of the Republic of Cyprus in which the government of the Republic of Cyprus does not exercise effective control.Works of art, collector’s items and antiques Taxation of works of art, collector’s items and antiques
N/ASupplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Rate on importation (Article 103 of the Directive
2006/112/EC)5Importation of goods of archaeological
value (CN code 9706 00 00)

LATVIA
Category VAT-Rate Comments
21
12
2 Water supplies 213 Pharmaceutical products 12
Medical equipment
for disabled persons
Children’s car seats 21
Transport of passengers 12
(+see n° VI) [ex]Transport of schoolchildren conducted by
carriers licensed specially for this reason
Books 12
Books on other physical means of support 21
Newspapers 12
Periodicals 12
[ex]
21 Admissions to cinema (film shows)
Admission to amusement parks 21
Pay TV/ cable TV 21
TV licence [-]
9 Writers, composers, etc. [ex]
10 Social housing 21
10a Renovation and repairing of private dwellings (*) 21
10b Window cleaning and cleaning in private households 21
11 Agricultural inputs 2112 Hotel accommodation 12
12a Restaurant and catering services 21
Admission to
sporting events
14 Use of sporting facilities 21
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC[ex]
16 Supplies by undertakers and cremation services 21
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 21
Shoes and leather goods 21
Clothing and household linen 21
20 Domestic care services (**) 21
21 Hairdressing 21
GOODS and SERVICES VAT-Rate Comments
Spirits 21
Wine 21
Beer 21
Mineral water 21
Lemonade 21
Fruit juices 21
Adults 21
Children 21
Children nappies 2112
21
[ex]
21
Alcoholic beverages
Non-alcoholic beverages
Clothing41 Foodstuffs
5
6
187Admission to cultural services (shows, cinema, theatre)
8
13
17

Adults 21
Children 21
Tobacco 21
Hifi-Video 21
Computer, smartphones 21
E-books 21
Household electrical appliances 21
Furniture 21
Furs 21
Jewels 21
Phone/ fax/ telex/etc. 21
Pay TV/ cable TV 21
TV licence [-]
Natural gas 21
Electricity 21
District heating 12
Firewood 21
Timber for industrial use 21
Petrol (unleaded) 21
Diesel fuel 21
LPG 21
Heating oil 21
Lubricants 21
Motor vehicles 21
Air 12
Sea 12
Rail 12
Road 12
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
21
[m]
Hotels 21
Take away 21
Bars and cafés 21
Night clubs 21
Alcoholic beverages 21
Goods
Services
Decorative use 21
Food production 21
Social Housing (category 10/Annex III) 21
Renovation and repairing (category 10a/Annex III) 21
Building land 21
Supplies of new buildings 21 To the first supply of new building
Construction work on new buildings 21
Pesticides and plant protection materials 21
Fertilisers 21Inland waterway 12
Bars and cafés
Cut flowers and plants
Immovable property
Agricultural InputsTravel agenciesPassenger transport (international)
Consumption on board ships, aircraft or trainsFootwear
Telecommunication services
Energy products
Petroleum products
Passenger transport (domestic)

Treatment of waste and waste water 21
Collection of household waste, … 22
[ex] Supplies to the Bank of Latvia
21
[ex] Supplies to the Bank of Latvia
21
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21
Works of art, collector’s items and antiques 21
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)2121Rate on importation (Article 103 of the Directive
2006/112/EC)Coins (currency)Ingots and bars
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of gold

LITHUANIA
Category VAT-Rate Comments
1 Foodstuffs 21
2 Water supplies 21
5Certain prescription medicaments not
reimbursed that cost over EUR 300;
medical support devices to people who
have the right to total or partial
reimbursement of the acquisition expenses
for these goods in accordance with the
Law on Health Insurance
21
Medical equipment
for disabled persons
Children’s car seats 21
Transport of passengers 9Public passenger transportation services
on regular routes
(+see n° VI) 21
Books 9
Books on other physical means of support 21
Newspapers 9
Periodicals 9
[ex]Supplied by non-profit making legal
persons
21
Admission to amusement parks 21
Pay TV/ cable TV 21
TV licence 21
9 Writers, composers, etc. 21
10 Social housing 21
10a Renovation and repairing of private dwellings (*) 21
10b Window cleaning and cleaning in private households 21
11 Agricultural inputs 21
12 Hotel accommodation 9
12a Restaurant and catering services 21
Admission to
sporting events
21
[ex]Supplied by non-profit making legal
persons
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC[ex]
16 Supplies by undertakers and cremation services 21
Medical and 21
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC[ex]
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 21
Shoes and leather goods 21
Clothing and household linen 21
20 Domestic care services (**) 21
21 Hairdressing 2121
14 Use of sporting facilities
21 188Pharmaceutical products 3
17134
65
5
7Admission to cultural services (shows, cinema, theatre)

GOODS and SERVICES VAT-Rate Comments
Spirits 21
Wine 21
Beer 21
Mineral water 21
Lemonade 21
Fruit juices 21
Adults 21
Children 21
Children nappies 21
Adults 21
Children 21
Tobacco 21
Hifi-Video 21
Computer, smartphones 21
E-books 21
Household electrical appliances 21
Furniture 21
Furs 21
Jewels 21
Phone/ fax/ telex/etc. 21
Pay TV/ cable TV 21
TV licence 21
Natural gas 21
Electricity 21
District heating 9
Firewood 21
Timber for industrial use 21
Petrol (unleaded) 21
Diesel fuel 21
LPG 21
Heating oil 21
Lubricants 21
Motor vehicles 21
21
9
21
9
21
9
21
9
21
9
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
21
[m]
Hotels 9
Take away 21
Bars and cafés 21
Night clubs 21
Alcoholic beverages 21
Goods
Services
Decorative use 21
Food production 21RailInland waterwaySeaAirTelecommunication services
Cut flowers and plantsNon-alcoholic beveragesAlcoholic beverages
Passenger transport (domestic)Petroleum products
Consumption on board ships, aircraft or trainsBars and cafésPassenger transport (international)Public passenger transportation services
on regular routes
RoadEnergy productsFootwearClothing
Travel agencies

Social Housing (category 10/Annex III) 21
Renovation and repairing (category 10a/Annex III) 21
Building land 21
Supplies of new buildings 21
Construction work on new buildings 21
Pesticides and plant protection materials 21
Fertilisers 21
Treatment of waste and waste water 21
Collection of household waste, … 21
[ex]
21
[ex]
21
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21
Works of art, collector’s items and antiques 21
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)21Taxation of works of art, collector’s items and antiquesArrangements for the taxation of gold
Coins (currency)
Rate on importation (Article 103 of the Directive
2006/112/EC)Agricultural InputsImmovable property
21Ingots and bars

LUXEMBOURG
Category VAT-Rate Comments
1 Foodstuffs 3
2 Water supplies 3
3Pharmaceutical products, prefabricated drugs and medicines for human
use; veterinary medicines; compounded drugs; products used for
contraception
17
3 Therapeutic goods; medical equipment for the disabled
17
Children’s car seats 17
Transport of passengers [ex]
(+see n° VI) 3
Books 3 other than those with content exclusively for adults
Books on other physical means of support 3 other than those with content exclusively for adults
Newspapers 3
Periodicals 3 other than those with content exclusively for adults
Admission to amusement parks 3
3Reception of radio and TV broadcasting services other than those whose
content is exclusively for adults, regardless of the electronic
communications network used
17
TV licence N/A
9 Writers, composers, etc. 17 Royalties
10 Social housing N/A
10a Renovation and repairing of private dwellings (*) N/A
10b Window cleaning and cleaning in private households 8
3Products under H.S. code 38.08 excluded: Insecticides, rodenticides,
fungicides, herbicides, anti-sprouting products and plant-growth
regulators, disinfectants and similar products (put up in forms or packing
for retail sale or in preparations or in the form of items such as ribbons,
wicks and candles, and flypaper)
17
12 Hotel accommodation 3
3
17 Alcoholic beverages are subject to the standard rate
Admission to 3
sporting events [ex]
14 Use of sporting facilities 3
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC17
16 Supplies by undertakers and cremation services 3
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 8
Shoes and leather goods 8
Clothing and household linen 8
[ex]
17
21 Hairdressing 8
GOODS and SERVICES VAT-Rate Comments
Spirits 17
14 ABV ≤ 13%
17
Beer 17
Mineral water 3
Lemonade 3
Fruit juices 3
Adults 17
Children 3
Children nappies 17
Adults 17
Children 3
Tobacco 17
Hifi-Video 17
Computer, smartphones 17Non-alcoholic beverages
FootwearClothing3 Pharmaceutical products
5Medical equipment for disabled persons4
6
7Admission to cultural services (shows, cinema,
theatre)
8Pay TV/ cable TV
12a
Wine11 Agricultural inputs
13
17
20 Domestic care services (**) 18
Alcoholic beverages3173
Restaurant and catering services

E-books 17
Household electrical appliances 17
Furniture 17
Furs 17
Jewels 17
Phone/ fax/ telex/etc. 17
3The reception of broadcasting and television services other than those
whose content is exclusively for adults, regardless of the electronic
communications network used
17
TV licence N/A
Natural gas 8
Electricity 8
District heating 8
Firewood 8
Timber for industrial use 17
Petroleum products
Petrol (unleaded) 17
Diesel fuel 17
LPG 8
Heating oil 14
Lubricants 17
Motor vehicles 17
Air 3
Sea N/A
Inland waterway 3
Rail 3
Road 3
Air 0
Sea N/A
Inland waterway 0
Rail 0
Road 0
17
[m]
Hotels 3
Take away 3
Bars and cafés 3
Night clubs 3
Alcoholic beverages 17
3
17
3
17
Decorative use 8
Food production 3
Social Housing (category 10/Annex III) N/A
Renovation and repairing (category 10a/Annex III) N/A
Building land [ex]
[ex]
3Only housing used by the owner, for his own use, as principal dwelling
3 Only housing used by the owner, for his own use, as principal dwelling
17
Pesticides and plant protection materials 17
Fertilisers 3
Treatment of waste and waste water 3
² Collection of household waste, … 3
[ex]
17
[ex]
17
Jewellery, gold plate, medals, tools 17
Services supplied by lawyers 17
17
[m]Cut flowers and plantsBars and cafésTravel agenciesTelecommunication services
Consumption on board ships, aircraft or trainsPassenger transport (international)Passenger transport (domestic)Energy products
Immovable property
Works of art, collector’s items and antiques Coins (currency)Ingots and bars
Rate on importation (Article 103 of the Directive
2006/112/EC)8Taxation of works of art, collector’s items and antiquesSupplies of new buildings
Construction work on new buildingsGoods
ServicesPay TV/ cable TV
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)8Arrangements for the taxation of goldAgricultural Inputs

The parking rate of 14% applies to:
1. Wines with an ABV of 13% or less, with the exception of sparkling wines, liqueur wines and fortified wines
2. Solid mineral fuels, mineral oils and wood intended for use as fuel, with the exception of wood for heating (firewood)3. Washing and cleaning products4. Printed advertising matter, commercial and similar catalogues; tourism publications5. Heat, cooling and steam, with the exception of heat provided by heating networks6. Safe custody and administration of securities 7. Administration of credit and credit guarantees by a person or organisation other than that granting the credit
The rate of 3% applies to:
1. Food products (human and animal food)
2. Beverages, non-alcoholic: Mineral water/lemonade/fruit juices/tea3. Water distribution4. Pharmaceuticals:
a. Medicinal products for human and veterinary use, contraceptives, pharmaceutical compounding b. Wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposesc. Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile l aminaria and sterile
laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriersd. Blood-grouping reagentse. Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patientf. Dental cements and other dental fillings; bone reconstruction cementsg. First-aid boxes and kitsh. Stockings for varicose veins
5. Medical equipment for disabled persons:
a. Wheelchairsb. Spectacle lenses, frames and mounti ngs for spectacles, contact lenses
c. Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial pa rts of the body;
hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability
6. Passenger transport7. Books (content not exclusively for advertising or for adults)8. Books on other physical means of support (content not exclusively for advertising or for adults)9. Newspapers
10. Periodicals (content not exclusively for advertising or for adults)11. Admission to cultural services, shows (cinema, theatre, sports)12. Reception of radio and TV broadcasting services (content not exclusively for advertising or for adults)13. Royalties14. Some agricultural inputs (H.S. code 38.08 excluded)15. Raw wool16. Hotel accommodation, letting of places on camping sites and provision of holiday accommodation17. Restaurant and catering services (alcoholic beverages excluded)18. Use of sports installations19. Supplies by undertakers and cremation services20. Treatment of waste and waste water21. Collection of household waste22. Supply of new buildings (housing used by the owner, for his own use, as principal dwelling)
23.
24. Construction work on new buildings (housing used by the owner, for his own use, as principal dwelling)
25. Clothing and footwear for children
The reduced rate of 8% applies to:
1.
Natural gas
2.Electricity
3.District heating
4.Firewood
5. Live plants and products of floriculture (for decorative use)
6. Hairdressing7. Minor repairing of bicycles, shoes and leather goods, clothing and household linen, including mending and alteration8. Window cleaning and cleaning in private households9. Works of art, as listed in Annex IX(A) of Directive 2006/112/EC: importation of such works or supply of such a work by its cr eator or his
successor in title
10. Collectors' items or antiques, as listed in Annex IX(B) and (C) of Directive 2006/112/EC: importation of such goodsthe works (ii) newly acquired, the works to be completed in the five years following the acquisition)Renovation and repairs (substantial works on housing used as principal dwelling and (i) constructed more than 20 years prior t o the start of

HUNGARY
Category VAT-Rate Comments
5As of 1 January 2014, 5% applies to
certain live pig, and its meat in bulk; as of 1
January 2015, 5% applies also to certain
live cattle, sheep, lamb, goat, and their
meat in bulk, as of 1 January 2016, 5%
applies also to pork (not solely in bulk); as
of 1 January 2017, 5% applies to fresh
milk, eggs and poultry.
18milk products (excluding mother’s milk);
dairy products; flavoured milk; and
products containing cereals, flour, starch,
or milk
27
2 Water supplies 27
5Only human medical products; Radioactive
medical isotopes, dietary foods for special
medical purposes, medical oxygen (max.
10 or respectively 20 litre capacity, 150 or
respectively 200 bar pressure cylinders or
formulated in a liquid form, only
pharmaceutical grade product)
27
5Braille board (plastic or metal), white
walking sticks, Bra ille typewriters,
telephone operator adapters for blind
people, Braille watches, leg braces, foot-,
hip-, knee-ankle-foot orthosis, accessories
for lower limb orthosis, upper limb and
lower limb prosthetic systems, C-3 and C-4
orthopaedic shoes, tracheostomy aids
(excepting aids under cat. 09 18 14 06
ISO), electric wheelchair, feeding tube
27
Children’s car seats 27
Transport of passengers
(+see n° VI)
Books 5
Books on other physical means of support 5
Newspapers 5
Periodicals 5
18 certain open air concerts
27
Admission to amusement parks 27
[ex]Services provided by public radio and
public TV
27
[ex]Services provided by public radio and
public TV
27
9 Writers, composers, etc. 27
27
5Total net surface is not more than 150 m2
or 300 m2 for real estate with a single
apartment
10a Renovation and repairing of private dwellings (*) 27
10b Window cleaning and cleaning in private households 27
11 Agricultural inputs 27
12 Hotel accommodation 18
12a Restaurant and catering services 18 restaurants
27
Admission to
sporting events
14 Use of sporting facilities 27
[ex]276274Medical equipment for disabled persons1 Foodstuffs
3 Pharmaceutical products
Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC7Admission to cultural services (shows, cinema, theatre)
10 Social housingPay TV/ cable TV
TV licence8
15135

16 Supplies by undertakers and cremation services 27
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 27
Shoes and leather goods 27
Clothing and household linen 27
27
[ex]Social services, with the exception of
social catering
21 Hairdressing 27
GOODS and SERVICES VAT-Rate Comments
Spirits 27
Wine 27
Beer 27
Mineral water 27
Lemonade 27
Fruit juices 27
Adults 27
Children 27
Children nappies 27
Adults 27
Children 27
Tobacco 27
Hifi-Video 27
Computer, smartphones 27
E-books 27
Household electrical appliances 27
Furniture 27
Furs 27
Jewels 27
Phone/ fax/ telex/etc. 27
Pay TV/ cable TV 27
TV licence 27
Natural gas 27
Electricity 27
District heating 5
Firewood 27
Timber for industrial use 27
Petrol (unleaded) 27
Diesel fuel 27
LPG 27
Heating oil 27
Lubricants 27
Motor vehicles 27
Air 27
Sea N/A
Inland waterway 27
Rail 27
Road 27Non-alcoholic beverages17
27
20 Domestic care services (**) 18[ex]
Alcoholic beverages
FootwearClothing
Telecommunication services
Passenger transport (domestic)Petroleum productsEnergy products

Air 0
Sea N/A
Inland waterway 0
Rail 0
Road 0
27
[m]
Hotels 18
18
27
Bars and cafés 27
Night clubs 27
Alcoholic beverages 27
Goods
Services
Decorative use 27
Food production 27
Social Housing (category 10/Annex III) 27
5 On an occasional basis
Renovation and repairing (category 10a/Annex III) 27
Building land 27
27
5 On an occasional basis
Construction work on new buildings 27
Pesticides and plant protection materials 27
Fertilisers 27
Treatment of waste and waste water 27
Collection of household waste, … 27
[ex]
27
[ex]
27
Jewellery, gold plate, medals, tools 27
Services supplied by lawyers 27
27
[m]
27
[-] On an occasional basisIngots and barsTake away
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Works of art, collector’s items and antiques
Rate on importation (Article 103 of the Directive
2006/112/EC)27Coins (currency)
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plants
Supplies of new buildingsBars and cafésPassenger transport (international)
Travel agencies
Consumption on board ships, aircraft or trains

MALTA
Category VAT-Rate Comments
1 Foodstuffs 0 Some confectionery are at 5%
2 Water supplies [ex]
3 Pharmaceutical products 0
Medical equipment
for disabled persons
Children’s car seats 18
5 Transport of passengers (+see n° VI) 0Transport of passengers by the Scheduled
Public Bus Service. Other transport of
passengers, e.g. a taxi service, is at 18%
Books 5
Books on other physical means of support 5
Newspapers 5
Periodicals 5
5
18 Admission to cinema
Admission to amusement parks 18
Pay TV/ cable TV 18
TV licence [ex]
9 Writers, composers, etc. 18
10 Social housing [ex]
10a Renovation and repairing of private dwellings (*) 18
10b Window cleaning and cleaning in private households 18
11 Agricultural inputs 18
12 Hotel accommodation 7
12a Restaurant and catering services 18
Admission to
sporting events
14 Use of sporting facilities 7
16 Supplies by undertakers and cremation services 18
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 5
Shoes and leather goods 5
Clothing and household linen 5
20 Domestic care services (**) 5
21 Hairdressing 18
GOODS and SERVICES VAT-Rate Comments
Spirits 18
Wine 18
Beer 18
Mineral water 18
Lemonade 18
Fruit juices 18
Adults 18
Children 18
Children nappies 18[ex]
[ex]
Alcoholic beverages8
13
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC1845
6
7Admission to cultural services (shows, cinema, theatre)
ClothingNon-alcoholic beverages17
18 18

Adults 18
Children 18
Tobacco 18
Hifi-Video 18
Computer, smartphones 18
E-books 18
Household electrical appliances 18
Furniture 18
Furs 18
Jewels 18
Phone/ fax/ telex/etc. 18
Pay TV/ cable TV 18
TV licence [-]
[-]If supplied by Public Authority: outside the
scope
18 in cylinders
Electricity 5
District heating 18
Firewood 18
Timber for industrial use 18
Petrol (unleaded) 18
Diesel fuel 18
LPG 18
Heating oil 18
Lubricants 18
Motor vehicles 18
Air 0
Sea 0
Inland waterway N/A
Rail N/A
0
18
Air 0
Sea 0
Inland waterway N/A
Rail N/A
Road N/A
18
[m]
Hotels 7
Take away 18
Bars and cafés 18
Night clubs 18
Alcoholic beverages 18
Goods
Services
Decorative use 18
Food production 0
Social Housing (category 10/Annex III) [ex]
Renovation and repairing (category 10a/Annex III) 18
Building land [ex]
Supplies of new buildings [ex]
Construction work on new buildings 18
Pesticides and plant protection materials 18
Fertilisers 18
Treatment of waste and waste water 18
Collection of household waste, … 18Travel agenciesTelecommunication services
Energy products
Immovable propertyConsumption on board ships, aircraft or trains
Agricultural InputsNatural gas
Cut flowers and plantsBars and cafésPassenger transport (international)Passenger transport (domestic)Petroleum products
RoadFootwear

Arrangements for the taxation of gold
Ingots and bars 0
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 18
Services supplied by lawyers 18
Works of art, collector’s items and antiques 18
Zero rate is applicable to:
– Supplies of food products for human consumption, except for supplies of pre-cooked dishes and
certain highly processed products, such as ice-cream, chocolates, manufactured beverages orbeverages subject to excise duty and pet foods – Supplies of seeds or other means of propagation of plants classified under the above paragraph – Supplies of live animals of a type generally used as, or yielding or producing,food for human consumption – Supplies of pharmaceuticals, medicines only where prescribedSupplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Rate on importation (Article 103 of the Directive
2006/112/EC)5
18Taxation of works of art, collector’s items and antiques

NETHERLANDS
Category VAT-Rate Comments
1 Foodstuffs 6
2 Water supplies 6
6Drugs as defined in Article 1, paragraph b
of the Medicines Act, contraception,
infusion and inhaled gases intended for
medical purposes; veterinary medicine,
with the exception of veterinary medicinal
products for in vitro use; cotton wool,
bandages, gauze, adhesive, bandages,
tampons, splints and similar setting items
which are clearly intended for medical
purposes, as well stocked first aid kits,
sanitary napkin, maternity mattresses and
incontinence products
21
6Invalid carriages and disabled crutches;
stand-up chairs; artificial limbs, namely:
arm, hand, leg and foot prostheses; tools
that are specifically designed for the
fixation of a non- or poorly functioning
hand; leg braces, trusses, and artificial
joints; artificial eyes, breast, nose and
larynx implants; surgical engraftment
prostheses; cardiovascular and muscle
stimulators; hearing aids and other pointing
devices that are specifically designed by
ministerial regulation or intended for the
exclusive personal use by deaf and
hearing impaired; orthopaedic footwear;
devices specifically designed for the
extraction of medical compression
stockings; size orthopaedic corsets; parts
and accessories; tools tend to be used in
the self-diagnosis of blood sugar;
measuring equipment and accessories for
self-diagnosis of the clotting time of blood;
catheters; urine bags; allergen-proof
covers; anti-decubitus mattresses; portable
external infusion pumps; oxygen
concentrators with accessories and
specially designed for personal use mobile
carts
21
Children’s car seats 21
[ex]
6
21
Books 6
Books on other physical means of support 6
Newspapers 6
Periodicals 6
Admission to amusement parks 6
Pay TV/ cable TV 21
TV licence [ex]
6
[ex]
10 Social housing 21
21
6Insulating, painting, plastering and
decorating of homes that are older than 2
years
21
6The carry out cleaning works inside
buildings
11 Agricultural inputs 66
10b Window cleaning and cleaning in private households6
7Admission to cultural services (shows, cinema, theatre)
8
9 Writers, composers, etc.
10a Renovation and repairing of private dwellings (*)43 Pharmaceutical products
5 Transport of passengers (+see n° VI)Medical equipment for disabled persons

12 Hotel accommodation 6
12a Restaurant and catering services 6Alcoholic beverages are subject to the
standard rate
Admission to
sporting events
6
[ex]
[ex]
16 Supplies by undertakers and cremation services [ex]
21
[ex]
19 Minor repairing (including mending and alteration) of:
Bicycles 6
Shoes and leather goods 6
Clothing and household linen 6
20 Domestic care services (**) [ex]
21 Hairdressing 6
GOODS and SERVICES VAT-Rate Comments
Spirits 21
Wine 21
Beer 21
Mineral water 6
Lemonade 6
Fruit juices 6
Adults 21
Children 21
Children nappies 21
Adults 21
Children 21
Tobacco 21
Hifi-Video 21
Computer, smartphones 21
E-books 21
Household electrical appliances 21
Furniture 21
Furs 21
Jewels 21
Phone/ fax/ telex/etc. 21
Pay TV/ cable TV 21
TV licence [ex]
Natural gas 21
Electricity 21
District heating 21
Firewood 21
Timber for industrial use 21
Petrol (unleaded) 21
Diesel fuel 21
LPG 21
Heating oil 21
Lubricants 21Telecommunication services18Collection of domestic waste and street cleaning, other
than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC
Energy productsFootwearClothingNon-alcoholic beveragesAlcoholic beverages
Petroleum products21Collection of domestic waste and street
cleaning is a service that is carried out by
the public authorities. A levy will only be
imposed on services carried out by a
private enterprise which is called in by the
public authorities. There will be no levy
imposed toward citizens2115Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
17Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)
of the Directive 2006/112/EC6
14 Use of sporting facilities 13

Motor vehicles 21
Air 21
Sea 6
Inland waterway 6
Rail 6
Road 6
Air 0
Sea 0
Inland waterway 6
Road 6
21
[m]
Hotels 6
Take away 6
Bars and cafés 6
Night clubs 6
Alcoholic beverages 21
Goods
Services
6
21
Food production 6
Social Housing (category 10/Annex III) 21
6Insulating, painting, plastering and
decorating of homes that are older than 2
years
21
Building land 21
Supplies of new buildings 21
Construction work on new buildings 21
Pesticides and plant protection materials 21
Fertilisers 21
Treatment of waste and waste water 21
[-]
21If the collection concerns industrial waste,
both private enterprises and public
authorities ought to charge a rate of 21%
Ingots and bars 21
Coins (currency) 0
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21
Works of art, collector’s items and antiques 21
6Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)6Bars and cafés
Rate on importation (Article 103 of the Directive
2006/112/EC)Consumption on board ships, aircraft or trainsTravel agencies
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plants
Decorative use
Renovation and repairing (category 10a/Annex III)
Collection of household waste, …Rail 6Passenger transport (international)Passenger transport (domestic)

AUSTRIA
Category VAT-Rate Comments
1 Foodstuffs 10
2 Water supplies 10
3 Pharmaceutical products 10
Medical equipment
for disabled persons
Children’s car seats 20
Transport of passengers 10
(+see n° VI) 13Domestic transport of passengers by
aircrafts
Books 10
Books on other physical means of support 20
Newspapers 10
Periodicals 10
[ex]
13 as from 1.5.2016
Admission to amusement parks 13 as from 1.5.2016
Pay TV/ cable TV 10
TV licence 10
20
13 The turnover from working as an artist
10 Social housing 20
10a Renovation and repairing of private dwellings (*) 20
10b Window cleaning and cleaning in private households 20
10
13Breeding and keeping of certain animals
(cattle, pigs, sheep, goats, poultry, etc.)
and growing plants as services which
directly serve the animal breeding or the
artificial insemination of the animals above
12 Hotel accommodation 13 as from 1.5.2016
12a Restaurant and catering services 10
Admission to
sporting events
20
[ex]
[ex]
16 Supplies by undertakers and cremation services 20
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 20
Shoes and leather goods 20
Clothing and household linen 20
21 Hairdressing 2020 Domestic care services (**) 20184
5
6
147
8
9
11
13
15
1720
13
10Hospital and nursing homes; retirement,
blind and sick homes and those institutions
that have a license as sanatoria or medical
facilities according to the applicable
legislation on natural healing spa and
health resorts, provided that services
directly related to the health or spa
treatment, or directly involved in the care of
foster children are concerned, and the
revenues do not fall under § 6 Art. 1 no. 18
or 25
20Use of sporting facilities Admission to cultural services (shows, cinema, theatre)
Writers, composers, etc.
Agricultural inputs
Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
10

GOODS and SERVICES VAT-Rate Comments
Spirits 20
20
13Wine from farm production carried out by
the producing farmer
Beer 20
Mineral water 20
Lemonade 20
Fruit juices 20
Adults 20
Children 20
Children nappies 20
Adults 20
Children 20
Tobacco 20
Hifi-Video 20
Computer, smartphones 20
E-books 20
Household electrical appliances 20
Furs 20
Furniture 20
Jewels 20
Phone/ fax/ telex/etc. 20
Pay TV/ cable TV 10
TV licence 10
Natural gas 20
Electricity 20
District heating 20
Firewood 13
Timber for industrial use 20
Petrol (unleaded) 20
Diesel fuel 20
LPG 20
Heating oil 20
Lubricants 20
Motor vehicles 20
Air 13
Sea N/A
Inland waterway 10
Rail 10
Road 10
Air 0
Sea N/A
Inland waterway 0 except Lake Constance
Rail 10
Road 10
20
[m]
Hotels 13 as from 1.5.2016
Take away 10
Bars and cafés 20
Night clubs 20
Alcoholic beverages 20
Goods
Services
Decorative use 13
Food production 10Telecommunication services
Consumption on board ships, aircraft or trainsClothingNon-alcoholic beveragesAlcoholic beverages
Wine
Cut flowers and plantsBars and cafésPassenger transport (international)Passenger transport (domestic)Petroleum products
Travel agenciesEnergy productsFootwear

Social Housing (category 10/Annex III) 20
Renovation and repairing (category 10a/Annex III) 20
Building land [ex]
[ex]
20
Construction work on new buildings 20
Pesticides and plant protection materials 20
13animal or vegetable fertilisers (except
guano), whether or not mixed together (but
not chemically treated)
20
Treatment of waste and waste water 10
Collection of household waste, … 10
Ingots and bars [ex]
[ex]
20
Jewellery, gold plate, medals, tools 20
Services supplied by lawyers 20
20
[m]
The parking rate of 13% applies to:
1. Wine from farm production carried out by the producing farmerGeographical features of the a pplication of VAT in the EU:
A special rate of 19% applies in Jungholz and Mittelberg.Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)13Works of art, collector’s items and antiques Coins (currency)
Rate on importation (Article 103 of the Directive
2006/112/EC)13Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable property
Supplies of new buildings
Fertilisers

POLAND
Category VAT-Rate Comments
5 Goods listed in Annex 10 to the Polish
VAT Act e.g. bread, meat, fresh fruits and
vegetables, dairy products
8e.g. fresh citrus fruits, nuts (except for
walnuts and hazelnuts), preserved fruit and
fruit based products, dried vegetables,
some pastry goods
23 e.g. sweets, alcoholic beverages, mineral
water
2 Water supplies 8
3 Pharmaceutical products 8
Medical equipment
for disabled persons
Children’s car seats 8
Transport of passengers
(+see n° VI)
5 Printed books identified by ISBN
8Lending of printed books identified by
ISBN
23
5Books issued on di scs, t apes and other
physical means of support identified by
ISBN
23
8 Printed newspapers identified by ISSN
with the exclusion of those where no less
than 67% of the surface is devoted to
advertisements (paid or not)
23
5Printed specialist periodicals identified by
ISSN
8 Printed periodicals identified by ISSN with
the exclusion of those where no less than
67% of the surface is devoted to
advertisements (paid or not)
23
Admission to amusement parks 8
8
23Services related to rental of audio and
video content on-demand
TV licence 23
8Services provided by authors and
performing artists, within the meaning of
the provisions of the Act on copyright and
neighbouring rights, remunerated with
royalties for transferring or granting a
copyright or artistic performance right
license
[ex]
10 Social housing 8Single-family houses up to 300m2, flats up
to 150m2
8 Renovation and repairing of single-family
houses up to 300m2 and flats up to 150m2
23
10b Window cleaning and cleaning in private households 238
Pay TV/ cable TV41 Foodstuffs
5
87Admission to cultural services (shows, cinema, theatre)6Books
Newspapers
PeriodicalsBooks on other physical means of support8
8
9 Writers, composers, etc.
10a Renovation and repairing of private dwellings (*)

5 Seeds
8 Fertilisers, plant protection products,
feeding stuffs, agricultural (and animal
husbandry) services, forestry, fishery
services unless exempt under flat-rate
scheme for farmers provisions
23 Tools and machinery
12 Hotel accommodation 8
8
23Alcoholic beverages, mineral water, tea
and coffee beverages, carbonated drinks
Admission to
sporting events
14 Use of sporting facilities 8
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC23
16 Supplies by undertakers and cremation services 8
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 8
Shoes and leather goods 8
Clothing and household linen 8
[ex]Social help provided by authorised
entities and domestic care for disabled,
elder, chronically ill people
23
21 Hairdressing 8
GOODS and SERVICES VAT-Rate Comments
Spirits 23
Wine 23
Beer 23
Mineral water 23
Lemonade 23
5Fruit juices in which the mass content of
fruit juice accounts for at least 20% of the
ingredients
23 Carbonated drinks
Adults 23
Children 23
8 Disposable diapers
23 Cloth diapers
Adults 23
Children 23
Tobacco 23
Hifi-Video 23
Computer, smartphones 23
E-books 23
Household electrical appliances 23
Furniture 23
Furs 23
Jewels 238
Footwear11 Agricultural inputs
Clothing
Children nappies Restaurant and catering services 12a
Fruit juicesNon-alcoholic beveragesAlcoholic beverages13
17 23
20 Domestic care services (**) 188

Phone/ fax/ telex/etc. 23
8
23
TV licence 23
Natural gas 23
Electricity 23
District heating 23
Firewood 8
Timber for industrial use 23
Petrol (unleaded) 23
Diesel fuel 23
LPG 23
Heating oil 23
Lubricants 23
Motor vehicles 23
Air 8
Sea 8
Inland waterway 8
Rail 8
Road 8
Air 0
Sea 0
Inland waterway 8
Rail 0
Road 8
23
[m]
Hotels 8
8 e.g. sandwiches, pizza, burger, chips
23
Coffee, tea, carbonated drinks, mineral
water
8 Restaurant services
23
Coffee, tea, mineral water, alcoholic
beverages
Night clubs 23
Alcoholic beverages 23
Goods 5Fruit juices in which the mass content of
fruit juice accounts for at least 20% of the
ingredients, sandwiches
23Mineral water, carbonated soft drinks,
sweets, alcoholic beverages, coffee, tea
Services 0Services supplied during international
transport
8 Restaurant and catering services
Decorative use 8 Cut flowers, live flowers
23
5 Cereals, fodder plants, vegetables 8 Certain spice plants
23 Certain spice plants Food productionBars and cafés
Consumption on board ships, aircraft or trainsTake away
Bars and cafésPassenger transport (international)Passenger transport (domestic)
Cut flowers and plantsTravel agenciesPetroleum productsEnergy productsTelecommunication services
Pay TV/ cable TV

Social Housing (category 10/Annex III) 8Single-family houses up to 300m2, flats up
to 150m2
8Buildings covered by social policy
programmes (single-family houses up to
300m2, flats up to 150m2) and other
habitable locals where the value of
materials before taxation included in the
taxable amount for the supply is not more
than 50%
23
Building land 23
8Buildings covered by social policy
programmes (single-family houses up to
300m2, flats up to 150m2)
23 Other buildings
8Buildings covered by social policy
programmes (single-family houses up to
300m2, flats up to 150m2)
23
Pesticides and plant protection materials 8
Fertilisers 8
Treatment of waste and waste water 8
Collection of household waste, … 8
[ex]
23
[ex]
23
Jewellery, gold plate, medals, tools 23
Services supplied by lawyers 23
23
[m]Construction work on new buildingsSupplies of new buildings
Works of art, collector’s items and antiques Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural Inputs
Coins (currency)Ingots and bars
Rate on importation (Article 103 of the Directive
2006/112/EC)8
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)8Renovation and repairing (category 10a/Annex III)Immovable property

PORTUGAL
Category VAT-Rate Comments
6
13Canned mollu scs, excluding oysters; table
wines; spring, mineral, medicinal and table
water, sparkling and carbonated waters,
except waters to which other substances
have been added
23
2 Water supplies 6
6
23
Pharmaceutical or similar products and the
respective active substances indicated
below: a) Medication, pharmaceutical
specialities and other pharmaceutical;
products intended exclusively for
therapeutic and prophylactic ends; b)
Condoms; c) Pastes, gauzes, cotton wool,
foil and adhesive dressings and other
similar aids impregnated or coated in any
substances, for hygienic, medicinal or
surgical; d) Medicinal plants, roots and
tubers; e) Glycaemia, glycerine and
acetone strips, needles, syringes and pens
for the administration of insulin used in the
prevention and treatment of diabetes
Children’s car seats 6
Transport of passengers
(+see n° VI)
6
23
Books on other physical means of support 6
23
6
23
6
23
[ex]
13
23admission to obscene or pornographic
shows
Admission to amusement parks 23
Pay TV/ cable TV 23
TV licence 6
23
[ex]Borrowing of books and other publications,
musical recordings, discs, m agnetic tapes
and other cultural supports and, in general,
supplies of services and transfers of goods
closely connected to them, where carried
out by bodies with non-profit making ends;
supplies of services made to the respective
promoters by actors, orchestra heads,
musicians and other artists, whether acting
individually or in companies, for the
execution of theatre, cinema or dance
shows, musicals, music-hall and circus
production and others, for making films
and to edit records and other sound or
image5
6Books
Newspapers
Periodicals23% applies to books, newspapers and
periodicals containing mainly publicity,
private advertisements, obscene or
pornographic material4
661 Foodstuffs
3 Pharmaceutical products
7
8
9 Writers, composers, etc.Medical equipment for disabled persons
Admission to cultural services (shows, cinema, theatre)

[ex]
6Construction services on social housing or
houses with controlled costs; construction
services whose promoters are housing and
construction cooperatives, including those
carried out by cooperative housing and
construction unions and their associates
within the scope of the exercise of their
statutory activities, where the dwellings fall
within the scope of the social housing
policy, specifically with regard to the
concept and parameters of cost-controlled
housing, to a maximum of 20%, where
certified by the National Housing Institute.
10a Renovation and repairing of private dwellings (*) 6
10b Window cleaning and cleaning in private households 23
Certain forestry services (cleaning and
cultural intervention services in
populations, performed in agricultural and
forestry undertakings); certain services
related to agriculture: a) field work, reaping
and mowing, threshing, baling, collecting,
harvesting, sowing and planting; b) packing
and preparation for market, such as drying,
cleaning, grinding, disinfecting and
ensilage of agricultural products; c) storage
of agricultural products; d) stock minding,
rearing and fattening; e) hiring out, for
agricultural purposes, of equipment
normally used in agricultural, forestry or
fisheries undertakings; f) technical
assistance; g) destruction of weeds and
pests, dusting and spraying of crops and
land; h) operation of irrigation and drainage
equipment; i) lopping, tree felling and other
forestry services.
The supplies of goods related to the
following agricultural activities: general
agriculture, including viticulture;
growing of fruit (including olives) and of
vegetables, flowers and ornamental plants,
both in the open and under glass;
production of mushrooms, spices, seeds
and propagating materials; running of
nurseries; general stock farming; poultry
farming; rabbit farming; silkworm farming;
snail farming; fish farming; dog breeding;
song, ornamental and fantasy birds
breeding; farming animals for the purpose
of obtaining fur or for laboratory
experiments; beekeeping.
13Agricultural tools and implements, movable
silos, motor-propelled harvesters,
mechanical and electrical pumps, tractors
(defined as agricultural in the respective
documentation) and other machines and
equipment destined for use in agro-
pastoral or forestry undertakings
23
12 Hotel accommodation 6
12a Restaurant and catering services 13Except alcoholic drinks, soft drinks, juices,
nectars and bottled water
Admission to
sporting events
23
[ex] Supplied by non-profit organisations14 Use of sporting facilities 1310 Social housing
116
Agricultural inputs
23

6
23
[ex]
16 Supplies by undertakers and cremation services [ex]
Medical and 6
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC[ex]
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 6
Shoes and leather goods 23
Clothing and household linen 23
20 Domestic care services (**) 6Supplies of home help services to children,
the elderly, drug addicts, the sick or the
disabled
21 Hairdressing 23
GOODS and SERVICES VAT-Rate Comments
Spirits 23
Wine 13
Beer 23
Mineral water 13
Lemonade 23
Fruit juices 6
Adults 23
Children 23
Children nappies 6
Adults 23
Children 23
Tobacco 23
Hifi-Video 23
Computer, smartphones 23
E-books 23
Household electrical appliances 23
Furniture 23
Furs 23
Jewels 23
Phone/ fax/ telex/etc. 23
Pay TV/ cable TV 23
TV licence 6
Natural gas 23
Electricity 23
District heating 23
Firewood 6
Timber for industrial use 23Telecommunication services
Energy products1815Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
17
FootwearClothingNon-alcoholic beveragesAlcoholic beverages6

Petrol (unleaded) 23
13Petroleum and diesel, coloured and
marked, sold under the conditions and for
the purposes defined by law, and fuel oil
and their respective mixtures; usually, that
means for agriculture and forestry
purposes
23
LPG 23
Heating oil 23
Lubricants 23
Motor vehicles 23
Air 6
Sea 6
Inland waterway 6
Rail 6
Road 6
Air 0
Sea 0
Inland waterway 0
Road 0
23
[m]
Hotels 6
Take away 13
Bars and cafés 13Supply of beverages, except alcoholic
drinks, soft drinks, juices, nectars and
bottled water.
23Alcoholic beverages, soft drinks, juices,
nectars and bottled water.
Night clubs 23
Alcoholic beverages 23
6
13
23
1323
Decorative use 6
Food production 6Consumption on board ships, aircraft or trainsTravel agenciesRail 0Passenger transport (international)Passenger transport (domestic)Petroleum products
Diesel fuel
Bars and cafés
Cut flowers and plantsGoods
Services

[ex]
6Construction services on social housing or
houses with controlled costs; construction
services whose promoters are housing and
construction cooperatives, including those
carried out by cooperative housing and
construction unions and their associates
within the scope of the exercise of their
statutory activities, where the dwellings fall
within the scope of the social housing
policy, specifically in regard to the concept
and parameters of cost-controlled housing,
to a maximum of 20 %, where certified by
the National Housing Institute.
6Excluding materials which account for
more than 20% of the value of the service.
23
Building land [ex]
Supplies of new buildings [ex]
Construction work on new buildings 6
Pesticides and plant protection materials 6
Fertilisers 6
23
6Supplies of services related to cleaning
public streets, as well as the collection,
storage, transport, evaluation and disposal
of waste.
[-]
6
[ex]
23
[ex]
23
Jewellery, gold plate, medals, tools 23
23
6Supplies within the framework of legal aid
or self appointment of a lawyer ; automatic
designation; supplies relating to labour law
6
23
[m]
6
23Taxation of works of art, collector’s items and antiquesIngots and bars
6Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Rate on importation (Article 103 of the Directive
2006/112/EC)The reduced rate applies only on works of
artWorks of art, collector’s items and antiques Arrangements for the taxation of goldAgricultural Inputs
Services supplied by lawyersCoins (currency)Social Housing (category 10/Annex III)
Renovation and repairing (category 10a/Annex III)Immovable property
Collection of household waste, …Treatment of waste and waste water

The parking rate of 13% applies to:
1. Wine
2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding orforestry.3. Diesel for the agriculture
Geographical features of the a pplication of VAT in the EU:
Special rates apply in the Azores and Madeira:a) In the Azores
4%: reduced rate;9%: reduced rate / parking rate;18%: standard rate;
b) In Madeira
5%: reduced rate;12%: reduced rate / parking rate;22%: standard rate;

ROMANIA
Category VAT-Rate Comments
1 Foodstuffs 9
2 Water supplies 9
3 Pharmaceutical products 9
Medical equipment for disabled persons 9Supply of orthopaedic products and
prostheses of any type and accessories to
them, with the exception of dental
prostheses
Children’s car seats 19
Transport of passengers
(+see n° VI)
Books 5
Books on other physical means of support 5
Newspapers 5
Periodicals 5
Admission to amusement parks 19
Pay TV/ cable TV 19
TV licence 19
9 Writers, composers, etc. 19
10 Social housing 5
10a Renovation and repairing of private dwellings (*) 19
10b Window cleaning and cleaning in private households 19
19
12 Hotel accommodation 9Accommodation provided in hotels and
similar establishments, including the letting
of places in camping. In case of half board,
full board or all inclusive accommodation,
the 9% rate applies to the total price of
accommodation which may include
alcoholic beverages
19
12a Restaurant and catering services 9Excluding alcoholic beverages other than
draft beer (Combined Nomenclature Code
22 03 00 10)
19
Admission to
sporting events
14 Use of sporting facilities 19
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC19
16 Supplies by undertakers and cremation services 19
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 19
Shoes and leather goods 19
Clothing and household linen 198
13
1719
5
5
19Agricultural inputs4
5
6
7Admission to cultural services (shows, cinema, theatre)
Supply of fertilisers and pesticides used in
agriculture, seeds and other agricultural
products for sowing or planting, and
specific agricultural services911
18 19

20 Domestic care services (**) 19
21 Hairdressing 19
GOODS and SERVICES VAT-Rate Comments
Spirits 19
Wine 19
Beer 9Supply of non-alcoholic beer or draft beer
(Combined Nomenclature Code 22 03 00
10) in restaurant or catering services
19
Mineral water 9
Lemonade 9
Fruit juices 9
Adults 19
Children 19
Children nappies 19
Adults 19
Children 19
Tobacco 19
Hifi-Video 19
Computer, smartphones 19
E-books 19
Household electrical appliances 19
Furniture 19
Furs 19
Jewels 19
Phone/ fax/ telex/etc. 19
19
[ex]Public radio and TV broadcasting,
excluding those of a commercial nature
TV licence 19
Natural gas 19
Electricity 19
District heating 19
Firewood 19
Timber for industrial use 19
Petrol (unleaded) 19
Diesel fuel 19
LPG 19
Heating oil 19
Lubricants 19
Motor vehicles 19
Air 19
Sea 19
Inland waterway 19
Rail 19
Road 19
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
19
[m]
Hotels 19
Take away 19Passenger transport (international)Passenger transport (domestic)Petroleum products
Travel agenciesEnergy productsClothingNon-alcoholic beveragesAlcoholic beverages
Telecommunication services
Pay TV/ cable TVFootwear

Bars and cafés 9Supply of restaurant services, excluding
alcoholic beverages other than draft beer
(Combined Nomenclature Code 22 03 00
10)
19
Night clubs 9Supply of restaurant services, excluding
alcoholic beverages other than draft beer
(Combined Nomenclature Code 22 03 00
10)
19
Alcoholic beverages 9Draft beer (Combined nomenclature Code
22 03 00 10) in restaurant or catering
services
19
9
19 Alcoholic beverages
9
19 Alcoholic beverages other than draft beer
Decorative use 19
Food production 9Plants used for human or animal
consumption and in the preparation of
foodstuffs
19
Social Housing (category 10/Annex III) 5
Renovation and repairing (category 10a/Annex III) 20
Building land 20
Supplies of new buildings 20
Construction work on new buildings 20
Pesticides and plant protection materials 9
Fertilisers 9
Treatment of waste and waste water 19
Collection of household waste, … 19
Ingots and bars [ex]
Coins (currency) 19
Jewellery, gold plate, medals, tools 19
Services supplied by lawyers 19
Works of art, collector’s items and antiques 19Consumption on board ships, aircraft or trains
Goods
Services
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plants
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)19Rate on importation (Article 103 of the Directive
2006/112/EC)
19Bars and cafés

SLOVENIA
Category VAT-Rate Comments
1 Foodstuffs 9.5
2 Water supplies 9.5
3 Pharmaceutical products 9.5
Medical equipment
for disabled persons
Children’s car seats 22
Transport of passengers
(+see n° VI)
Books 9.5
Books on other physical means of support 9.5
Newspapers 9.5
Periodicals 9.5
Admission to amusement parks 9.5
Pay TV/ cable TV 22
TV licence 22
[ex]Public radio and TV broadcasting,
excluding those of a commercial nature
9 Writers, composers, etc. 9.5
10 Social housing 9.5
10a Renovation and repairing of private dwellings (*) 9.5
10b Window cleaning and cleaning in private households 9.5
11 Agricultural inputs 9.5
12 Hotel accommodation 9.5
22
9.5 applies to the preparation of meals
Admission to
sporting events
14 Use of sporting facilities 9.5
[ex]Social security services, provided as a
public service or by other non-profit-making
organisations, deemed to be charitable,
disabled organisations or self-help
organisations
16 Supplies by undertakers and cremation services 9.5
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 9.5
Shoes and leather goods 9.5
Clothing and household linen 9.5
9.5
21 Hairdressing 9.5
GOODS and SERVICES VAT-Rate Comments
Spirits 22
Wine 22
Beer 22
Mineral water 9.5
Lemonade 9.5
Fruit juices 9.5[ex]
Non-alcoholic beveragesAlcoholic beverages6
7Admission to cultural services (shows, cinema, theatre)
8
1349.5
9.5 5
20 Domestic care services (**) 189.5
12a Restaurant and catering services
9.5
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
17
9.522

Adults 22
Children 22
Children nappies 22
Adults 22
Children 22
Tobacco 22
Hifi-Video 22
Computer, smartphones 22
E-books 22
Household electrical appliances 22
Furniture 22
Furs 22
Jewels 22
Phone/ fax/ telex/etc. 22
Pay TV/ cable TV 22
TV licence [ex]Public radio and TV broadcasting,
excluding those of a commercial nature
Natural gas 22
Electricity 22
District heating 22
Firewood 22
Timber for industrial use 22
Petrol (unleaded) 22
Diesel fuel 22
LPG 22
Heating oil 22
Lubricants 22
Motor vehicles 22
Air 9.5
Sea 9.5
Inland waterway 9.5
Rail 9.5
Road 9.5
Air 0
Sea 0
Inland waterway N/A
Rail 0
Road 9.5
22
[m]
Hotels 9.5
22
9.5 for the preparation of meals
Bars and cafés 22
Night clubs 22
Alcoholic beverages 22
Goods
Services
Decorative use 9.5
Food production 9.5
Social Housing (category 10/Annex III) 9.5
Renovation and repairing (category 10a/Annex III) 9.5
Building land 22Telecommunication services
Immovable propertyCut flowers and plantsConsumption on board ships, aircraft or trainsTake away
Bars and cafésPassenger transport (international)Petroleum productsEnergy productsFootwearClothing
Travel agenciesPassenger transport (domestic)

22 Supply of construction and maintenance
9.5Supplies of new residential housing as part
of a social policy
22Supply of construction and maintenance
work for residential housing not provided
as part of a social policy; supply and
construction work on new non-residential
buildings
9.5Construction, renovation and alteration of
residential housing as part of a social
policy; renovation and repairing of private
households
Pesticides and plant protection materials 9.5
Fertilisers 9.5
Treatment of waste and waste water 9.5
Collection of household waste, … 9.5
Ingots and bars 22
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 22
Services supplied by lawyers 22
22Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural Inputs
Works of art, collector’s items and antiques [m]
9.5Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)9.5Rate on importation (Article 103 of the Directive
2006/112/EC)Construction work on new buildingsSupplies of new buildings

SLOVAKIA
Category VAT-Rate Comments
20
10
2 Water supplies 203 Pharmaceutical products 10
Medical equipment
for disabled persons
Children’s car seats 20
Transport of passengers 0
(+see n° VI) 20
Books 10
Books on other physical means of support 10
Newspapers 20
Periodicals 20
[ex]
20
Admission to amusement parks 20
Pay TV/ cable TV [ex]Public radio and TV broadcasting,
excluding those of a commercial nature
20
TV licence [ex]Public radio and TV broadcasting,
excluding those of a commercial nature
20
9 Writers, composers, etc. 20
10 Social housing 20
10a Renovation and repairing of private dwellings (*) 20
10b Window cleaning and cleaning in private households 20
11 Agricultural inputs 2012 Hotel accommodation 20
12a Restaurant and catering services 20
Admission to
sporting events
20
[ex]
20
[ex]
16 Supplies by undertakers and cremation services 20
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC[ex]
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 20
Shoes and leather goods 20
Clothing and household linen 20
20 Domestic care services (**) 20
21 Hairdressing 20
GOODS and SERVICES VAT-Rate Comments
Spirits 20
Wine 20
Beer 20
Mineral water 20
Lemonade 20
Fruit juices 20
Adults 20
Children 20
Children nappies 20ClothingNon-alcoholic beverages1 Foodstuffs
5
6104
20
Alcoholic beverages14 Use of sporting facilities 7
18 2017Admission to cultural services (shows, cinema, theatre)
8
13
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC

Adults 20
Children 20
Tobacco 20
Hifi-Video 20
Computer, smartphones 20
E-books 20
Household electrical appliances 20
Furniture 20
Furs 20
Jewels 20
Phone/ fax/ telex/etc. 20
20
[ex]
20
[ex]
Natural gas 20
Electricity 20
District heating 20
Firewood 20
Timber for industrial use 20
Petrol (unleaded) 20
Diesel fuel 20
LPG 20
Heating oil 20
Lubricants 20
Motor vehicles 20
Air 20
Sea N/A
Inland waterway 20
Rail 20
Road 20
Air 0
Sea N/A
Inland waterway 0
Rail 0
Road 0
20
[m]
Hotels 20
Take away 20
Bars and cafés 20
Night clubs 20
Alcoholic beverages 20
Goods
Services
Decorative use 20
Food production 20
Social Housing (category 10/Annex III) 20
Renovation and repairing (category 10a/Annex III) 20
20
[ex]If building land is supplied together with
construction which is exempt from VAT
Supplies of new buildings 20
Construction work on new buildings 20
Pesticides and plant protection materials 20
Fertilisers 20
Treatment of waste and waste water 20
Collection of household waste, … 20Consumption on board ships, aircraft or trainsFootwear
Travel agenciesTelecommunication services
Pay TV/ cable TV
TV licence
Energy products
Bars and cafésPassenger transport (international)Passenger transport (domestic)Petroleum products
Building land
Agricultural InputsImmovable propertyCut flowers and plants

Ingots and bars [ex]
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 20
Services supplied by lawyers 20
20
[m]
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Rate on importation (Article 103 of the Directive
2006/112/EC)Works of art, collector’s items and antiques
20
20Taxation of works of art, collector’s items and antiquesArrangements for the taxation of gold

FINLAND
Category VAT-Rate Comments
1 Foodstuffs 14
2 Water supplies 24
3 Pharmaceutical products 10
Medical equipment 24
for disabled persons [ex]
Children’s car seats 24
Transport of passengers
(+see n° VI)
Books 10
Books on other physical means of support 24
10
24
10
24
Admission to amusement parks 10
Pay TV/ cable TV 24
TV licence 10
[ex]
10Copyright royalties collected by copyright
organisations
10 Social housing 24
10a Renovation and repairing of private dwellings (*) 24
10b Window cleaning and cleaning in private households 24
2414
12 Hotel accommodation 10
12a Restaurant and catering services 14
Admission to 10
sporting events [ex]
14 Use of sporting facilities 10
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC[ex]
16 Supplies by undertakers and cremation services [ex]
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC
19 Minor repairing (including mending and alteration) of:
Bicycles 24
Shoes and leather goods 24
Clothing and household linen 24
20 Domestic care services (**) 24
21 Hairdressing 24
GOODS and SERVICES VAT-Rate Comments
Spirits 24
Wine 24
Beer 24
Mineral water 14
Lemonade 14
Fruit juices 14
Adults 24
Children 24
Children nappies 247Admission to cultural services (shows, cinema, theatre)newspapers and periodicals provided that
they are sold on subscription for a period of
at least one month
10
8
9 Writers, composers, etc.
11 Agricultural inputs
13
17
244
10 5
6 Newspapers
Periodicals
Clothing18[ex]
Alcoholic beverages
Non-alcoholic beverages

Adults 24
Children 24
Tobacco 24
Hifi-Video 24
Computer, smartphones 24
E-books 24
Household electrical appliances 24
Furniture 24
Furs 24
Jewels 24
Phone/ fax/ telex/etc. 24
Pay TV/ cable TV 24
TV licence 10
Natural gas 24
Electricity 24
District heating 24
Firewood 24
Timber for industrial use 24
Petrol (unleaded) 24
Diesel fuel 24
LPG 24
Heating oil 24
Lubricants 24
Motor vehicles 24
Air 10
Sea 10
Inland waterway 10
Rail 10
Road 10
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
24
[m]
Hotels 10
Take away 14
Bars and cafés 24
Night clubs 24
Alcoholic beverages 24
Goods
Services
Decorative use 24
Food production 14
Social Housing (category 10/Annex III) 24
Renovation and repairing (category 10a/Annex III) 24
Building land [ex]
Supplies of new buildings [ex]
Construction work on new buildings 24
Pesticides and plant protection materials 24
Fertilisers 24
Treatment of waste and waste water 24
Collection of household waste, … 24
24
0
24
0
Jewellery, gold plate, medals, tools 24Bars and cafés
Cut flowers and plants
Immovable property
Agricultural InputsTravel agencies
Consumption on board ships, aircraft or trainsEnergy products
Petroleum products
Passenger transport (domestic)Telecommunication services
Passenger transport (international)
Coins (currency)Ingots and barsArrangements for the taxation of goldFootwear

Services supplied by lawyers 24
24
[m]
1024
Zero rate is applicable to:
– Printing services for membership publications of non-profit making organisationsGeographical features of the a pplication of VAT in the EU:
The Åland Islands are excluded from the scope of VAT.Works of art, collector’s items and antiques Taxation of works of art, collector’s items and antiques
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)10Rate on importation (Article 103 of the Directive
2006/112/EC)

SWEDEN
Category VAT-Rate Comments
12
25 Spirits, wine, beer
2 Water supplies 25
25
0Medicine supplied on prescription or sold
to hospitals or imported into the country to
be supplied on prescription
Medical equipment 25
for disabled persons [ex]
Children’s car seats 25
Transport of passengers 6
(+see n° VI) 0
Books 6
6 goods that make information available to
people with reading disabilities through
sign language or Braille
25
Newspapers 6
0Services with regard to production
(basically printing services but including
radio and cassette magazines as well) of
membership periodicals, staff periodicals
and periodicals issued by non-profit
organisations, including services related to
such production, such as distribution
services
6
Admission to cultural services (shows, theatre) 6
Cinema 25
Admission to amusement parks 25
Pay TV/ cable TV 25
TV licence [ex]
9 Writers, composers, etc. 6
25
[ex]
10a Renovation and repairing of private dwellings (*) 25
10b Window cleaning and cleaning in private households 25
11 Agricultural inputs 2512 Hotel accommodation 12
12a Restaurant and catering services 12
6
[ex]Certain services closely linked to sport or
physical education supplied by the State,
public bodies or non-profit-making
organisations
6
[ex]Certain services closely linked to sport or
physical education by non-profit-making
organisations to persons taking part in
sport or physical education
25
[ex]
16 Supplies by undertakers and cremation services [ex]
Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/ECAdmission to sporting events
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC14 Use of sporting facilities 1341 Foodstuffs
3 Pharmaceutical products
5
17
25 18[ex]6
PeriodicalsBooks on other physical means of support
7
8
10 Social housing

19 Minor repairing (including mending and alteration) of:
Bicycles 12
Shoes and leather goods 12
Clothing and household linen 12
20 Domestic care services (**) 25
21 Hairdressing 25
GOODS and SERVICES VAT-Rate Comments
Spirits 25
Wine 25
Beer 25
Mineral water 12
Lemonade 12
Fruit juices 12
Adults 25
Children 25
Children nappies 25
Adults 25
Children 25
Tobacco 25
Hifi-Video 25
Computer, smartphones 25
E-books 25
Household electrical appliances 25
Furniture 25
Furs 25
Jewels 25
Phone/ fax/ telex/etc. 25
Pay TV/ cable TV 25
TV licence [ex]
Natural gas 25
Electricity 25
District heating 25
Firewood 25
Timber for industrial use 25
Petrol (unleaded) 25
Diesel fuel 25
LPG 25
Heating oil 25
Lubricants 25
Motor vehicles 25
Air 6
Sea 6
Inland waterway 6
Rail 6
Road 6
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
25
[m]
Hotels 12
Take away 12
Bars and cafés 25
Night clubs 25
Alcoholic beverages 25Alcoholic beverages
Non-alcoholic beverages
Bars and cafésPassenger transport (international)FootwearClothing
Travel agenciesTelecommunication services
Passenger transport (domestic)Petroleum productsEnergy products

Goods
Services
Decorative use 25
Food production 25
25
[ex]
Renovation and repairing (category 10a/Annex III) 25
Building land [ex]
Supplies of new buildings [ex]
Construction work on new buildings 25
Pesticides and plant protection materials 25
Fertilisers 25
Treatment of waste and waste water 25
Collection of household waste, … 25
[ex]
25
[ex]
25
Jewellery, gold plate, medals, tools 25
Services supplied by lawyers 25
Works of art, collector’s items and antiques 25
Zero rate is applicable to:
– Services with regard to production (basically printing services) of membership periodicals,
staff periodicals and periodicals issued by non-profit organisations, including services related to such production, such as distribution services – Medicine supplied on prescription or sold to hospitals or imported into the country to be suppliedon prescription or sold to hospitalsTaxation of works of art, collector’s items and antiquesIngots and barsSocial Housing (category 10/Annex III)
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)12Coins (currency)
Rate on importation (Article 103 of the Directive
2006/112/EC)12Arrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plantsConsumption on board ships, aircraft or trains

UNITED KINGDOM
Category VAT-Rate Comments
0
20
2 Water supplies 0
0The supply of drugs, medicines and other
items for personal use of patients can be
zero-rated only if all the following
conditions are met: a) the supply must be
of "qualifying goods"; b) the goods must be
dispensed to an individual for that
individual’s personal use; c) the goods
must not be supplied for use for patients
while in hospital or in a similar institution or
administered, injected or applied by health
professionals to their patients in the course
of medical treatment; d) the goods must be
dispensed by a registered pharmacist or
under a requirement or authorisation under
a "relevant provision"; e) the goods must
be prescribed by an appropriate "relevant
practitioner"
20
Medical equipment 0
for disabled persons 5
Children’s car seats 5
Transport of passengers
(+see n° VI)
Books 0
Books on other physical means of support 0Zero rate for supplies of talking books for
the blind and handicapped but only when
supplied to charities
20
Newspapers 0
Periodicals 0
Admission to amusement parks 20
Pay TV/ cable TV 20
TV licence [ex]
9 Writers, composers, etc. 20
20
5Conversion (other than for housing
associations) of a non-residential building
into a qualifying dwelling or communal
residential building and conversions of
residential buildings to a different
residential use
0Construction of new qualifying dwellings
and communal residential buildings, and
certain new buildings used by charities;
conversion for a housing association of a
non-residential building into a qualifying
dwelling or communal residential building
Renovation or alteration of empty
residential premises
For the Isle of Man only
10b Window cleaning and cleaning in private households 20
11 Agricultural inputs 20
12 Hotel accommodation 20
12a Restaurant and catering services 20
Admission to
sporting events
14 Use of sporting facilities 20
16 Supplies by undertakers and cremation services [ex]5
13
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC10a Renovation and repairing of private dwellings (*)0
20
Social housing6
7Admission to cultural services (shows, cinema, theatre)
8
20
[ex]101 Foodstuffs
3 Pharmaceutical products
54

Medical and
dental care in so far as those services are not exempt
pursuant to points (b) to (e) of Article 132(1) of the
Directive 2006/112/EC
Collection of domestic
20
19 Minor repairing (including mending and alteration) of:
Bicycles 20
Shoes and leather goods 20
Clothing and household linen 20
20 Domestic care services (**) 20
21 Hairdressing 20
GOODS and SERVICES VAT-Rate Comments
Spirits 20
Wine 20
Beer 20
Mineral water 20
Lemonade 20
Fruit juices 20
Adults 20
Children 0
Children nappies 0
Adults 20
Children 0
Tobacco 20
Hifi-Video 20
Computer, smartphones 20
E-books 20
Household electrical appliances 20
Furniture 20
Furs 20
Jewels 20
Phone/ fax/ telex/etc. 20
Pay TV/ cable TV 20
TV licence [ex]
Natural gas 5
Electricity 5
District heating 20
Firewood 20
Timber for industrial use 20
Petrol (unleaded) 20
Diesel fuel 20
20
5For domestic heating and deliveries of less
than 2300 litres
Heating oil 5
Lubricants 20
Motor vehicles 20
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0Telecommunication services
LPGAlcoholic beverages
Non-alcoholic beveragesClothing
Footwear
Energy products
Petroleum products
Passenger transport (domestic)
Passenger transport (international)[ex] 17
018waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC

20
[m]
Hotels 20
20
0
Bars and cafés 20
Night clubs 20
Alcoholic beverages 20
Goods
Services
Decorative use 20
Food production 0
20
5Conversion (other than for housing
associations) of a non-residential building
into a qualifying dwelling or communal
residential building and conversions of
residential buildings to a different
residential use
0Construction of new qualifying dwellings
and communal residential buildings, and
certain new buildings used by charities;
conversion for a housing association of a
non-residential building into a qualifying
dwelling or communal residential building
Renovation or alteration of empty
residential premises
Renovation and repair of private dwellings
on the Isle of Man.
[ex]
20
0
2020
0
Pesticides and plant protection materials 20
Fertilisers 20
20
0
Collection of household waste, … 20
[ex]
20
0
[ex]
20
0
Jewellery, gold plate, medals, tools 20
Services supplied by lawyers 20
Works of art, collector’s items and antiques 20Consumption on board ships, aircraft or trainsTravel agencies
if bought on catering premises, if
bought elsewhere
Treatment of waste and waste water
Coins (currency)Ingots and barsBars and cafés
Cut flowers and plants
Immovable property
Agricultural Inputs
Arrangements for the taxation of gold
Taxation of works of art, collector’s items and antiques5Renovation and repairing (category 10a/Annex III)
Building land
Supplies of new buildings
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Rate on importation (Article 103 of the Directive
2006/112/EC)
205Construction work on new buildingsTake away
20Social Housing (category 10/Annex III)

Zero rate is applicable to:
– Supplies of animals and animal feeds, as well as plants and seeds – if the animal or plant produces food that is
normally used for human consumption.
– Supplies of water other than water for enterprises, distilled or mineral water – Supplies of pharmaceuticals, medicines only where prescribed – Supplies of medical and surgical instruments, aids only to handicapped persons(excluding hearing aids, dental prostheses, spectacles, etc.) – Supplies of children’s clothing and footwear
– Construction of buildings for residential purposes; approved alterations to listed buildings
– Sale or long lease of a new dwelling with garage or parking space – Supplies of certain materials by a person supplying the above-mentioned services,excluding maintenance and repair work – Supplies for and by charity organisations of goods donated with a view to being sold – Supplies of magnetic tape and tape recorders , etc. to the Royal National Institute for the Blind – Supplies to a charity organisation of radio receivers for free loan to blind persons – Sewage services – The transport of passengers in any vehicle, vessel or aircraft with the capacity of carrying at least 10 passengersor by the Post Office; or by any scheduled service – The transport of passengers or freight from or to a place outside the United Kingdom – Supplies of certain caravans and houseboats – Supplies of boots and helmets for industrial use – Supplies of motor-cycle and cycle helmets – The issue of bank notes
Geographical features of the a pplication of VAT in the EU:
Goods and services supplied to or from the Isle of Man are regarded as having been supplied to or
from the United Kingdom. – Supplies of food and drink fo r human consum ption (excluding alc oholic drinks, conf ectionery, crisps and savoury snacks,
hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water)
– Supplies of books, children's painting and picture books, newspapers, periodicals, magazines, brochures, leaflets,