Taxud.c.1(201 9) EN [624391]

Taxud.c.1(201 9) – EN
VAT r ates
applied in the Member States
of the European Union

Situation at 1st J anuary 2019

CONTENTS
I. LIST OF VAT RATES APPLIED IN THE MEMBER STATES
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
III. APPLICATION OF THE PARKING RATE IN CERTAIN MEMBER STATES
IV. LIST OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER STATES
V. CASES WHERE THE ZERO RATE IS APPLIED TO CONSUMPTION IN THE LEGISLATION OF THE MEMBER STATES (TITLE VIII, CHAPTER 4 OF THE VAT DIRECTIVE 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 STATES
N.B.: The purpose of this document is to disseminate information about the VAT rates in force in the Member States of the European Union.
The information has been supplied by the respective Member States and complemented by the Commissions services.
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 13.5
Greece 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 14
Hungary HU – 5 / 18 27 –
Malta MT – 5 / 7 18 –
Netherlands NL – 9 21 –
Austria AT – 10 / 13 20 13
Poland PL – 5 / 8 23 –
Portugal PT – 6 / 13 23 13
Romania 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
Category 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
0 2.1
4.8 5.5
12 18
21 23 20 25 10 21 27 23 23
[ex] [ex] 13
13
24
6 4 2.1
13 10 5.5
13.5 10
23 20
6 7 9 0 13 4 5 4 3 5 9 10 [ex] [ex] 0
21 19 20 23 24 10 25 22 17 27 21 20 24 25 5
Children’s car seats 21 20 15 25 19 20 13.5 24 21 20 13 22 5 21 21 17 27 18 21 20 8 6 19 22 20 24 25 5
0 [ex] [ex] 7 0 0 [ex] 5 [ex] 9 [ex] [ex] 10 0 0
5 9 9
10 19 21
[ex] 10 7 0 6 4 5.5 5 4 3 5 6
6 15 9 17 8
21 21 13.5 24 21 20 25 22 23 23
7 5.5 4 3 5 6 6 0
19 20 22 17 23 23 25 20
0 10 0 6 4 2.1 5 4 8 6 10
6 13
21 21 19 25 22
0 10 6 4 2.1 5 4 3 5 6 10 0
6 13 17 8
21 21 19 25 9 23
[ex] [ex] [ex] [ex] [ex] 6 [ex] 2.1 5 [ex] [ex] [ex] 18 5 [ex] 8 [ex] 9.5 [ex] 6 20
10 5.5 13 13
10 5
20 13 25
10
20
[ex] [ex] [ex] 3 [ex] 8 [ex]
21 24 25 17 27 23 20
[ex] [ex] [ex] [ex]
21 27 22 20
[ex] 13 [ex] 3 5 [ex] 13 [ex] [ex] [ex]
6
21
6 [ex] 4 5.5 4 5 [ex] 21 20 8 [ex] 9.5 20 24 [ex] 0
10 6 25 5
20 20
6 5.5 8
10
21 20 21 23
10 9
20 21
0 13
4.8
12 13.5 25 10 8 13
21 23 22 23 23
7
199
21
9
95
510
20
206
10 86
239 10 9.5
5
9.5
6
207Admission to cultural services
(shows, cinema, theatre)
[-] 10
N/A
9 13.5 13 10 10 13 10 9 12 913.5
5 21
N/A10 21 21 275 12
249
8Pay TV/ cable TV 23
TV licence 20 25 [-] 207
7
12 Hotel accommodation 6Admission to amusement parks20 22560
3013
5 19 215273
5 12 9 10 5 9
21 5 50
27
25 21 202124
99
21
5 5 20 8 6 9 9.5
2125 8 20 9
17512
[ex]240
105 6 12 4 5
8 13 13
010
14
1921
20
1025
9 105
[ex]20
2 Water supplies1 Foodstuffs6 10 7 13
9.5 10 20 7 25 15 20 620 3 0
3 2715
5.5
10
155
10 5 21 21
510 24
224
20 255
519
23 2513.5
425 15 20 5.5 5 123 Pharmaceutical products
216
129
20
Medical equipment for disabled
persons5
2520 25 19 5
21
5 2512 62015 25 19 2010 10 Transport of passengers24
Periodicals
19 20 249 25 20
25 2224
216
6 252515Books on other physical means
of support21 20 4 23
2425 20
21
2025
9Books
19
20 24
Newspapers
20 23 2323 [-]
10 Social housing
18 10 2520 15 25 19 2012 59 Writers, composers etc.2.1 [-]
24 1021
10bWindow cleaning and cleaning in
private households21 20 15 25 19 2020 5 21 21 N/A 10a
20 21Renovation and repairing of
private dwellings (*)
11 Agricultural inputs6 15
20
21 2410
2013
25 7 2010[ex]
9.59.5
25
9.5 2019 9.5 20 2425 196
25
25
5 9.5 10 10 129 20
24
9.5 20 2423
5 10 23
19 141023
8 623
27 1827 18
N/A5 60250
20
8 6 190
9.5
9.52010610
24
0
23 23510 24
9.5 20
246 09.56 9.5 10 10
25
22 19
4 5251019 6 21
3
17 1921 2121 21 820 15 25 19
9 150 55
205 3 5 5 9
10 5 510
9
5 13.5
24
209
2527 189
20
9 13 820
20 15 13.5
1310
3 18 7 9 107
2420 24
13.520
21 20 25 19 20 21 10 22 19 21 21 18 21 10 23 19 22 24 25 2021 3 20
[ex]
20 15 [ex] 7 20 24 21 1025 225 [ex] 21 189 20 8[ex]
1020 20 19 621 N/A [ex]
23
13.5
27[ex]9
174 N/A21
27
272510
102121
N/A5
312

Category 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
9
9 10 9.50 5 6 12 4 5 10
14 215
1 Foodstuffs6 10 7 13
20 3 05 4
20 255 12 15 [ex] 5.5 3 5 8 9.5
21 21 13.5 10 17 27 23 22
[ex] [ex] 7 10 [ex] 10 [ex] [ex]
6 25 19 21 5.5 22 3 6
[ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex]
6 25 19 21 25 21 9 23 20 6
21
[ex] [ex] [ex] [ex] [ex]
13 4 5
21 15 25 24 10 22 21 10 23 22 20 25 5
6 13 19 [ex]
21 25 5 25
[ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex]
21 20 15 7 13.5 24 21 21 21 6
15 [-] [-] 10 13 0
21 19 24 20 25 20
19Minor repairing (including
mending and alteration) of:
Bicycles 6 20 21 25 19 20 13.5 24 21 20 25 22 19 21 21 8 27 5 9 20 8 6 19 9.5 20 24 12 20
Shoes and leather goods 6 20 21 25 19 20 13.5 24 21 20 25 22 19 21 21 8 27 5 9 20 8 23 19 9.5 20 24 12 20
Clothing and household linen 6 20 21 25 19 20 13.5 24 21 20 25 22 19 21 21 8 27 5 9 20 8 23 19 9.5 20 24 12 20
[ex] 4 5.5 [ex] [ex] [ex]
19 21 10 17 27 23 6
21 Hairdressing 21 20 21 25 19 20 13.5 24 21 20 25 22 5 21 21 8 27 18 9 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 help and care of the young, elderly, sick or disabled14 Use of sporting facilities Admission to sporting events21 21
13 25 15 2012aRestaurant and catering
services25 19 20 24 10 20
20 24 [ex]
[ex] 19 21 20 2520[ex]
25[ex]
25[ex]
[ex][ex] 20
10 5 2120
[ex][ex]7 [ex]
19 16Supplies by undertakers and
cremation services
17
18
20 Domestic care services (**) 2120
20 152120 15
13.5
[ex]10
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
20[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
21 5 25 20 [ex] 20 19 9.5 20 2420
21 10 8 19 245
[ex]10
[ex][ex]9 10 13
[ex]23
23
18[ex][ex]
2125 [ex]9 25 10
[ex] 21
25 [ex] [ex] [ex]21
3 27 1820 15 20 24
20 24 21[ex]20 22 5 920
21 27 18 9 13 818 14 12 5
[ex] [ex]3 275 21
[ex] [ex] [ex] [ex]10 20
6
19
21[ex]820
20 8 [ex] 19 9.5 2017
17 [ex]
623
9.5 2019 [ex] [ex] [ex] [ex] 209.55 9.5 20
7
253 27

III. Application of the parking rate in certain Member States
BELGIUM
The parking rate of 12% applies to:
1.  Certain energy products such as:
– black coal, brown 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, excluding
tyres and inner tubes for forestry tractors and pedestrian-controlled tractors.
IRELAND
The parking rate of 13.5% applies to:
1.  Fuel for power and heating, coal, peat, timber, electricity, gas (for heating and lighting,
not including auto LPG), heating oil.
2. Νοn-residential property.
3. Βuilding services related to non-residential property, including installation where material
is not a significant part of the value of the service.
4.  Routine cleaning of non-residential property.
5.  Concrete and concrete blocks.
6.  Tour guide services.
7. Short-term (less than 5 weeks) hire of:
– motor vehicles designed for the conveyance of persons by road
– ships, boats and other vessels not exceeding 15 tonnes gross designed for the conveyance
of passengers
– sports and pleasure craft, including yachts, cabin cruisers, dinghies, canoes, skiffs and racing
boats
– caravans, mobile homes, tents and trailer tents.
8. Repair and maintenance of cars, other vehicles, vessels and aircraft.
9. Health studio services.
10. Jockeys' services.
11. Photographic services including photographic prints.
12. Car driving instruction.
13. Veterinary services.
14.  Artificial insemination services for animals and the sale of livestock semen.   
15. Works of art and antiques.
LUXEMBOURG
The parking rate of 14% applies to:
1. Wines of fresh grapes with 13% vol. or less (fortified wines, sparkling wines and so-calledMember 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 %.

liqueur wines excluded)
2. Fuels: solid mineral fuels, mineral oils and wood intended for use as fuel, with the exception
of wood for heating (firewood)
3. Washing and cleaning products
4. Printed advertising material, commercial catalogues and the like; tourist publications
5. Supply of heat other than supply of district heating; supply of air conditioning
6. Management and safekeeping of securities; management of credit and credit guarantees
by a person or organisation other than that who granted the credit.
AUSTRIA
The parking rate of 13% applies to:
Wine from farm production carried out by the producing farmer.
PORTUGAL
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 or forestry.
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 4 2.1 3
– Books 4 4 3
– Books on other
physical means of
support4 4 3
– Newspapers 4 2.1 4 3
– Periodicals 4 2.1 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
buildings4 3
– Renovation and
repairs3
– Construction work
on new buildings4 4 3
Royalties 3
Medical equipment
for disabled persons4 3
Water distribution 3
Social services and
domestic care
services 4
Supplies by
undertakers and
cremation services3
– Cut flowers and
plants
– Pesticides, natural
and artificial
fertilizers4
Raw wool 3
Agricultural inputs 4.8 3BE BG CZ DK DE EE IE SK FI SE CY LV LT LU HU MT EL ES FR HR IT UK NL AT PL PT RO SI

V. Cases where the zero rate is applied to consumption in the legislation of the Member States
(Title VIII, Chapter 4 of the VAT directive 2006/112/EC)
BELGIUM
1. Supplies of daily and weekly newspapers and periodicals of general information (under the conditions provided for
in the Circular Letters 82/1970 and 21/1993)
2. 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
1. Supplies of printed books and booklets, including atlases, but excluding:
(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.
2. Supplies of some food and drink intended for human consumption
(excluding certain products such as alcoholic beverages, manufactured beverages, ice-cream, confectionery, biscuits,
pastries and savoury products such as crackers, crisps, popcorn and roasted nuts).
3. Supplies of seeds, plants, trees, etc. used for food production.
4. Supplies of certain fertilisers in units of not less than 10 kg.
5. Supplies of animal feeding stuffs excluding medicine which is packaged, sold or otherwise designated for the use
of dogs, cats, cage birds or domestic pets.
6. Supplies of orally administered medicines for human consumption.
7. Supplies of orally administered medicines for animal consumption excluding medicine which is packaged, sold
or otherwise designated for the use of dogs, cats, cage birds or domestic pets.
8. Supplies of sanitary towels and sanitary tampons.
9. 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).
10. 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).
11. Supplies of wax candles and night-lights that are white and cylindrical, excluding candles and night-lights that are
decorated, spiralled, tapered or perfumed.
12. Services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses
or other navigational aids.
13. Life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance
of the lifeboat service.
14. Services relating to vessels and aircraft.
MALTA
1. 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 or beverages subject to excise duty,
and pet foods
2. Supplies of seeds or other means of propagation of plants classified under the above item
3. Supplies of live animals of a type generally used as, or yielding or producing, food for human consumption
4. Supplies of pharmaceuticals, medicines only where prescribed.
FINLAND
Printing services for membership publications of non-profit making organisations.
SWEDEN
1. 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
2. Medicine supplied on prescription or sold to hospitals or imported into the country to be supplied on prescription
or sold to hospitals.
UNITED KINGDOM
1. Supplies of food and drink for human consumption (excluding alcoholic drinks, confectionery, crisps and
2. 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 consumptionsavoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water)

3. Supplies of water other than water for enterprises, distilled or mineral water
4. Supplies of drugs and medicines only where prescribed
5. Supplies of aids for the disabled; medical equipment, aids and other appliances normally intended to alleviate or treat
disability (excluding hearing aids, dental prostheses, spectacles, etc.), for the exclusive personal use of the disabled,
including the repair of such goods and the supply of children's car seats
6. Supplies of young children’s clothing and footwear; protective clothing
7. Supplies of books, children's painting and picture books, newspapers, periodicals, magazines, brochures, leaflets,
8. Sale or long lease of new dwellings or new relevant residential buildings and converting non-residential buildings
into these; the supply of construction services in the course of new dwellings or relevant residential buildings
but not for conversions of non-residential buildings to dwellings
9. Supplies of certain materials by a person supplying the above-mentioned services,
excluding maintenance and repair work
10. Supplies for and by charity organisations of goods and of medical and scientific equipment donated
with a view to being sold
11. Supplies of magnetic tape and tape recorders , etc. to the Royal National Institute for the Blind
12. Supplies to a charity organisation of radio receivers for free loan to blind persons
13. Water and sewerage services
14. The transport of passengers in any vehicle (other than taxi), vessel or aircraft with the capacity of carrying
at least 10 passengers or by the Post Office; or by any scheduled service
15. The transport of passengers or freight from or to a place outside the United Kingdom
16. Commercial ship and aircraft stores
17. Supplies of residential caravans and houseboatsletterheads, posters)pamphlets, sheet music, maps, publications (certain items are standard-rated such as exercise books,

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
5
19
Mineral water 6 20 15 25 19 20 23 13 10 5.5 25 22 5 21 21 3 27 18 9 20 23 13 9 9.5 20 14 12 20
24 10
Lemonade 6 20 15 25 19 20 23 24 10 5.5 25 22 5 21 21 3 27 18 9 20 23 23 9 9.5 20 14 12 20
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 24 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 24 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 24 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 24 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 24 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 24 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 24 21 20 25 22 19 21 21 17 27 18 21 20 23 23 19 22 20 24 25 20
5
27
[ex] [ex] 3 8 19 20
24 25 17 23 [ex] [ex]
[ex] [ex] 20
21
5.5 [-]
20 18
5.5 13
20 25
5.5
20
Firewood 6 20 15 25 7 20 13.5 24 21 10 25 10 19 21 9 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 2021 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 1825 0 246 9 9.5 20 14 12 20
Children nappies 21 20 21 25 19 20 0 24 21 20 25 22 19 21 21 17 27 18 21 20 6 19 22 20Fruit juices 6 20 15 25 19 20 23 24 10 25 22 5 21 21 3 27 18 9 2022 19 21 21 23 18 21 20 17
13.5
13.5
13.5
23Non-alcoholic beverages22 20 24 25 20
22 20 24 25 2018 27
Beer 21 20 21 25 23 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 27
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 gas 21
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 10
1720
27 20 24 21 20 2520 23 23 19 22 19 12 9 8 5 18 20 13 21 25 22
20 Timber for industrial use 20 24 25 20 18 21 23 23 19 22 22 19 21 21Alcoholic beverages
Clothing
Footwear
Energy products
Petroleum productsE-books 21 20 21 25 19 20 9 24 21 5 19 21 21 17 27 5 21 20 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 25 20
TV licence [-] 20 25 [ex] 20 [ex] [-] 21 2.1 N/A 4 N/A [-] 21 N/A 27 [-] [ex] 10 23 6 19 10 [ex] [ex]

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
Alcoholic beverages 13
23
20
5
Heating oil 21 20 21 25 19 20 13.5 24 21 20 25 22 19 21 21 14 27 18 21 20 23 23 19 22 20 24 25 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
[-] 21
7
19
15 7 21
21 19 9
15 7 [ex] 21
21 19 10 9
15 [ex] 7 0 [ex] 5 21 0
9
Air 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Sea 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N/A N/A 0 0 N/A 0 0 0 0 N/A 0 0 0
0
7
7
19
7 [ex]
19 10
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]
5
19
13 5 18 8 5 22 0
24 19 27 23 19 9.5 20
15 13.5 9 8 23 5
21 23 19 23 13 19
5
19
5
19
3 5 6 9
8 13
24 23 23
9 3 0 13 9
19 17 8 23 19
9
21
13 5 9
8 19
2317 27
10Passenger transport (domestic)
Passenger transport (international)
Bars and cafés
Bars and cafés
Consumption on board ships, aircraft or trains
Goods23
23
23
[ex]
[ex]
[ex]
[ex]
[ex]
0
0
021 22 19
20 2421 21 20 23 19 22
24Diesel fuel 21 20 21
2225 19 20 24 25 20
21 25 1918
020 24 21 20 25
20 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
[ex]25LPG 21 20
20
Air 6 20 [ex] 19 20 2420 23 23 19 22 20 21 21 17 27 18 21 24 21 20 25 19
10 6 13 8 6 19 9.5 20 12 3 27 0 21 10 10 25 10 N/A
910 6 0
Inland waterway 6 20 [ex] 20 24 10N/A 8 6 19 9.5 N/A 12 N/A N/A 0 9 10 10 25 10 9
N/A 10 6 0Sea 6 20 N/A
25 N/A 12
10 6 0Rail 6 20 [ex] 20 24 10 108 6 19 9.5 20 10 3 27 N/A 9 10 10
21 25N/A 12
0
Road 6 20 20 24 10 256 19 9.5 20 10 6 3 27 N/A 9 10 8
10 8 6 19 9.5 20 12 3 27 918 10
0 0 0 0 Inland waterway 6 0 0 0 0
6 0 0 0 09 0 8 0 0 N/A N/A 0 0 0 0 N/A 24 10 10 N/A 0
0
Road 6 0 0 0 09 10 0 0 0 0 N/A 0 0 0 0 N/A 24 10 0 25 0
0 0 0 0Rail
9 24 100 0 0
10 10 10 21 2110 8 0 0 9.5 0 0 0 0 0 N/A 25 0
12 25
22 20 24 2514 13
2015 25 18 9
21 2020 21 25 19 2310 10
25 19 20 24 18 9
24 102025
20 21 10 25 1024
Services
720 10 21 21 3
23
2420Take away
Night clubs
Alcoholic beverages 10
2113.5
21 20
21 20 21 25 196 20
5 21 21 3
Immovable property7 20
19 21 21 17 27
15 25 020 24 25
6 20 15 25
913 8 25
7 2021 8 27 18
2025
20
20 27 020
20
10 620 23 23 22
Cut flowers and plants
Food production 6 2524 Decorative use 6
9.51922 19 21 21 18
18
9.5 13.53 27
20 1024 10 10 22
5.5 109 20 23 23 25
2519 9
25Travel agencies
Hotels
13019
246 9 15 25 7 9 13.5 13 10 10
17
247 9 10 8 6 9.5 10 10 12 20 13 10 9 21 9 3 18
20 3 27
20 19 21
0 14 10

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
Alcoholic beverages 5.5 20
10 5
12 10 20 10 5 6 [ex] 0
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
6 10
12 20
21
Fertilisers 12 19 0 10 13
21 7 23 20 20
15 [-] [-] 10 10 23 20
21 19 13.5 20 22 6 0
[-] [-] [-] 5 [-] [-]
19 13.5 24 [-] 21 6
[ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex] [ex][ex][ex] [ex] [ex] [ex] [ex] 24 [ex] [ex]
0 20
21 0
[ex] [ex] [ex]
7 0 20
21 21 19 21 20 25 22 21 21 17 27 20 23 23 0 25 0
7
19
23
6
13.56
23 23
[m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m] [m]
7 6 10
19 23 24
7 5.5 27
19 10 [-]21
[ex]1925
0
21 252525
9.520
20
2521 25 19
4 5 21 21 3 27
2422
21 21 19 20 25 5 27 20 23 226
6
Supplies of new buildings 21 20 21[ex] 8 20 15 25 19 20 24 25 21 N/A 13.5
19
19
25 [ex]106 9
Building land [ex]
20 13.5105 21
20 15 25 19 20 24
21 [ex] 23 [ex] [ex] 21 214 4 27 [ex]
Renovation and repairing
(category 10a / Annex III)
19 56022
6
822
2021 27 18 21 20 1919 24
4 4 3 8[ex]
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 17Jewellery, gold plate,
medals, tools21 20
2421 21[ex]
20 24[ex] 025Collection of household
waste etc.21 20 15 25 20 10 10 24
20[ex] 0 21 [ex] [ex] [ex]
25 21
19 20 25
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 21
20 21Rate on importation
(Article 103 of the
Directive 2006/112/EC)6 20
258 27 5
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 21
20 10 N/A20 25
22 20 24 2522 20 24
19 9.5 20 12
10 12 8 6 198 19 9.5 20 25
20 22 19 17 27 21
24 21 20
918[ex]
6 9Agricultural Inputs
Arrangements for the taxation of gold202221
3 27 18
[ex]25 1924
20
20[ex]
27 [ex] 8
20 18 108
9.5 20 95[ex]
20 22 21 2118 21
21 8 18 20 2427 18 21 20
21
8
621 20 2025
[ex] [ex]27 23
[ex]
[ex]10 22 21 3 2720 21 25 19 20 13.520 25 [ex]N/A 27 18 20
[ex]
242320 21 27 [ex]
24 20 25 19 2121 21 13.5 24 209.5
2520
9.5 25 10 521 20 5
Pesticides 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 25Social Housing (category
10/ Annex III)
1720 24 2520 [ex] [ex] 21 21 [ex] 21 [ex]
[ex]20 10
9.5 20 24 21 2125

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, no VAT is applied in these territories.
GERMANY
For VAT purposes, the country does not include the island of Heligoland and
the territory of Büsingen.
GREECE
According to Article 120 of the VAT Directive, Greece currently applies rates 30% lower than the
corresponding rate applied in the mainland to the islands of Leros, Lesbos, Kos, Samos and
Chios.
The lower VAT rates applied in these Greek Islands are 4% (super-reduced rate), 9% (reduced
rate) and 17% (standard rate).
The lower VAT rates will be valid until 30.06.2019.
Mount Athos is excluded from the scope of VAT as part of the customs territory of the
Community.
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)    Corsica
0.90%: the first performances of certain shows, the sales of livestock intended for use as
foodstuff to persons/entities 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%: construction works, agricultural equipment,
certain supplies of furnished lodging, 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)    DOM
In the overseas departments, but not French Guiana and Mayotte,
a reduced rate of 2.10% and a standard rate of 8.5% are applicable; the
rates of 1.05 % and 1.75 % are also applicable respectively to the press
and the first performances of certain shows, and to certain sales of animals for slaughter.
c)    Monaco
Goods 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 Autonomous regions of 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 17
01-04-1992 1 | 6 | 12 19.5 – –
01-01-1994 1 | 6 | 12 20.5 – 12
01-01-1996 1 | 6 | 12 21 – 12
01-01-2000 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 – 12.5
01-03-1992 2.7 | 10 | 12.5 | 16 21 – 16
01-03-1993 2.5 | 12.5 21 – 12.5
01-01-1996 2.8 | 12.5 21 – 12.5
01-03-1997 3.3 | 12.5 21 – 12.5
01-03-1998 3.6 | 12.5 21 – 12.5
01-03-1999 4 | 12.5 21 – 12.5
01-03-2000 4.2 | 12.5 21 – 12.5
01-01-2001 4.3 | 12.5 20 – 12.5
01-03-2002 4.3 | 12.5 21 – 12.5
01-01-2003 4.3 | 13.5 21 – 13.5
01-01-2004 4.4 | 13.5 21 – 13.5
01-01-2005 4.8 | 13.5 21 – 13.5
01-12-2008 4.8 | 13.5 21.5 – 13.5
01-01-2010 4.8 | 13.5 21 – 13.5
01-07-2011 4.8 | 9 | 13.5 21 – 13.5
01-01-2012 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 17.6
01-01-1973 7 20 33.33 17.6
01-01-1977 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 28
01-12-1988 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 18
18-03-1976 6 12 30 18
10-05-1976 6 | 9 12 30 18
23-12-1976 1 | 3 | 6 | 9 12 30 18
08-02-1977 1 | 3 | 6 | 9 | 12 14 35 18
03-07-1980 2 | 8 15 35 18
01-11-1980 1 | 2 | 3 | 6 | 9 | 12 14 35 15 | 18
01-01-1981 2 | 8 15 35 18
05-08-1982 2 | 8 | 10 | 15 18 38 20
19-04-1984 2 | 8 | 10 | 15 18 30 | 38 20
20-12-1984 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 – 12
01-01-1994 4 | 9 19 – 13
24-02-1995 4 | 10 19 – 16
01-10-1997 4 | 10 20 – –
17-09-2011 4 | 10 21 – –
01-10-2013 4 | 10 22 – –
01-01-2016 4 | 5 | 10 22(1) Up to 1.1.1970, the VAT rates were applicable to a price inclusive of VAT. As from 1.1.1970, the VAT
(2) The 4% rate from 1.7.1982 to 1.1.1986 was provisional. the VAT rates apply to prices net of tax.

MEMBER STATES
AND DATESREDUCED RATESTANDARD
RATEINCREASED
RATEPARKING
RATE
Cyprus
01-07-1992 – 5 – –
01-10-1993 – 8 – –
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 – 12
01-01-2015 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 – –

MEMBER STATES
AND DATESREDUCED RATESTANDARD
RATEINCREASED
RATEPARKING
RATE
01-10-1992 6 17.5 – –
01-01-2001 6 19 – –
01-10-2012 6 21 – –
01-01-2019 9 21 – –
Austria
01-01-1973 8 16 – –
01-01-1976 8 18 – –
01-01-1978 8 18 30 30
01-01-1981 8 | 13 18 30 30
01-01-1984 10 20 32 32
01-01-1992 10 20 – –
01-01-1995 10 20 – 12
01-01-2016 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)5 16 30 –
01-01-1995 5 17 – –
01-07-1996 5 | 12 17 – –
05-06-2002 5 | 12 19 – 12
01-07-2005 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 – -(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
01-01-2011 10 20 – –
Finland
01-06-1994 5 | 6 | 12 22 – –
01-01-1995 6 | 12 | 17 22 – –
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 – 8
01-01-1995 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 Margarine
21 – Foodstuffs for consumption by domestic
animals
– Lobster, caviar and similar foodstuffs
considered as luxuries
2 Water supplies 6
6Medicines for human or animal
consumption; blood and blood products
(red blood cells, white blood cells, plasma,
platelets, blood containing anticoagulants,
etc.); condoms; Band-Aid and similar
products; injection and similar medical
products; products used for sanitary
protection as of 01.01.2018 (Royal Decree
N°20, Table A, categories XVII and XXIII).
21
6Orthopaedic appliances (including surgical
belts); dental prosthetics; 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 diapers for children
under six years; wheelchairs and similar
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 (Royal Decree N°20, Table A,
category XVII).
21
Children’s car seats 21
Transport of passengers 0
(+see n° VI) 6
[ex] Books on loan by libraries
6Books, children's painting and picture
books, brochures leaflets, sheet music,
maps
21
Books on other physical means of support 21 e.g. digital books
0Daily and weekly newspapers of general
information, under the conditions provided
for in the Circular Letters 82/1970 and
21/1993 (for instance: published at least 48
times per year)
6 Daily and weekly newspapers
21 Digital newspapers
0Daily and weekly periodicals of general
information, under the conditions provided
for in the Circular Letters 82/1970 and
21/1993 (for instance: published at least 48
times per year)
6 Daily and weekly periodicals
21 Digital periodicals1 Foodstuffs
Medical equipment for disabled persons
PeriodicalsNewspapers
6Books54Pharmaceutical products 3

[ex]For services provided by organisations
recognised by the government whose
revenues serve exclusively to cover their
operating costs.
6
Admission to amusement parks 6
Pay TV/ cable TV 21
TV licence [-]
[ex]Performing artists are exempted if their
services are rendered directly to the
organisers
6Intellectual property rights except copyright
concessions relating to computer programs
21
6For renovation and repairing works (Royal
Decree N°20, Table A, categories XXXI,
XXXII, XXXIII, XXXVI and XXXVII)
12Any natural or legal person who buys,
builds, converts or takes out a lease on a
house 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 (Royal
Decree N°20, Table B, categories X and
XI)
6For private dwellings of at least 10 years
old, under certain conditions
21
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.
Agricultural services are subject to 6% but
the goods supplied with the agricultural
services are subject to the VAT rate
applicable to the goods (6-12-21%,
depending upon the circumstances).
12 Phytopharmaceutical products
21
12 Hotel accommodation 6
12 All beverages are excluded
21Supplies of beverages (constituting a
restaurant or catering service)
[ex]For services provided by non-profit
organisations whose revenues serve
exclusively to cover their operating costs.
6
[ex]For services provided by non-profit
organisations whose revenues serve
exclusively to cover their operating costs.
6
21Letting of movable goods in sporting
facilities
Royal Decree N°20, Table A, categories
XXIIIbis and XXXV
2112a Restaurant and catering services87Admission to cultural services (shows, cinema, theatre)
Renovation and repairing of private dwellings
Agricultural inputs
Admission to sporting events
610a10 Social housing9 Writers, composers, etc.
11
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 13

6 Coffins
21- Supply, including setting up, of crypts or
monuments
– Food and drinks for immediate
consumption and the services of the
waiters and waitresses
Medical and [ex]
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/EC21 Medical esthetic treatments
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 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 21
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 6Clothing
Footwear
Energy products
Passenger transport (domestic)1716 Supplies by undertakers and cremation services
Motor vehiclesPetroleum productsTelecommunication servicesAlcoholic beverages
Non-alcoholic beverages18 21

Rail 6
Road 6
Air 0Also the accompanying luggage and
vehicles
Sea 0Also the accompanying luggage and
vehicles
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
12 Provided that all the conditions are fulfilled
6Renovation and repairing of private
dwellings completed since at least 10 years
21
Building land [ex]
Supplies of new buildings 21
6
12
21
12Phytopharmaceutical goods recognised by
the Ministry of Agriculture
21
12Phytopharmaceutical goods recognised by
the Ministry of Agriculture
21
Treatment of waste and waste water 21
Collection of household waste etc. 21
[ex]
21
[ex]
21
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21
21
[m]
The parking rate of 12% applies to:
1.  Certain energy products such as:
– black coal, brown 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.66
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Immovable property
Agricultural Inputs
Arrangements for the taxation of gold
Taxation of works of art, collector’s items and antiquesPassenger transport (international)
Bars and cafés
Cut flowers and plantsConsumption on board ships, aircraft or trains
Rate on importation (Article 103 of the Directive
2006/112/EC)Social Housing (category 10/Annex III)
Construction work on new buildings
Fertilisers
Works of art, collector’s items and antiques Coins (currency)Ingots and barsPesticides and plant protection materialsRenovation and repairing (category 10a/Annex III)Travel agencies

2.  Certain tyres and inner tubes for agricultural tractors and machinery, excluding
tyres and inner tubes for forestry tractors and pedestrian-controlled tractors.
The zero rate applies to:
1. Supplies of daily and weekly newspapers and periodicals of general information (under the conditions
provided for in the Circular Letters 82/1970 and 21/1993)
2.  Supplies of certain recovered materials and by-products.

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]Organisations 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 20
12 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 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 204
7Admission to cultural services (shows, cinema, theatre)
8520
20
20
20136
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 beverages
Clothing
Footwear18

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
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 20Energy products
Petroleum products
Passenger transport (domestic)
Arrangements for the taxation of gold
Taxation of works of art, collector’s items and antiquesBars and cafés
Cut flowers and plants
Immovable property
Agricultural InputsTravel agenciesTelecommunication services
Passenger transport (international)
Consumption on board ships, aircraft or trains

Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)2020Rate on importation (Article 103 of the Directive
2006/112/EC)

CZECH REPUBLIC
Category VAT-Rate Comments
10 Selected baby food, gluten-free food.
15
2 Water supplies 15
10Selected pharmaceutical products,
including vaccines and contraceptives.
15
Medical equipment
for disabled persons
Children’s car seats 15
Transport of passengers 0The international transport of passengers
and, in so far as the transport of the
passengers is exempt, the transport of
goods accompanying them, such as
luggage or motor vehicles, or the supply of
services relating to the transport of
passengers.
(+see n° VI) 15
10Selected books filed under the CN codes
4901, 4903, 4904 (except for books where
advertising exceeds more than 50% of
their content)
15Books (except for books where advertising
exceeds more than 50% of their content)
21
Books on other physical means of support 21
Newspapers 10Except for newspapers where advertising
exceeds more than 50% of their content.
21
Periodicals 10Except for periodicals where advertising
exceeds more than 50% of their content.
21
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
15 Food provided in restaurants
21
Admission to
sporting events
14 Use of sporting facilities 15
15
16 Supplies by undertakers and cremation services 15
Medical and [ex ]
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/EC15
15Cleaning and draining of waste water,
collection of domestic waste
2115
15
15
[ex]15Social 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)
86Books
Restaurant and catering services 12a
17
1811 Agricultural inputs
131 Foodstuffs
3 Pharmaceutical products
54
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 15
21 Hairdressing 21
GOODS and SERVICES VAT-Rate Comments
Spirits 21
Wine 21
Beer 21
Mineral water 15
Lemonade 15
Fruit juices 15
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
21
15 only on regular transport
21
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0Non-alcoholic beveragesAlcoholic beverages
Telecommunication services
TV licence
Passenger transport (domestic)Petroleum productsEnergy productsFootwearClothing
RoadInland waterwayAir
Passenger transport (international)Rail

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 15
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 etc. 15
[ex]
21
[ex]
21
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21
21
[m]
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 propertyCut flowers and plantsBars and cafés
Consumption on board ships, aircraft or trains
Rate on importation (Article 103 of the Directive
2006/112/EC)15Works of art, collector’s items and antiques Coins (currency)Travel agencies
Taxation of works of art, collector’s items and antiques

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 25
Transport of passengers [ex]Taxis, scheduled buses, trains and air
transport. In connection with international
transportation of passengers, the
exemption also covers accompanying
luggage.
(+see n° VI) 25Only passenger transport in tourist
coaches, buses and similar vehicles are
subject to VAT.
Books 25
Books on other physical means of support 25
0
25
Periodicals 25
[ex]Services related to cultural activities,
including libraries, museums, zoos and the
like and the supply of goods and services
closely related to these services are
exempt from VAT.
25Movie display and theatre performances,
concerts, etc.
Admission to amusement parks 25
Pay TV/ cable TV 25 Radio and television broadcasts
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 25
12 Hotel accommodation 25
12a Restaurant and catering services 25
[ex]It is a condition that the supplier is not
acting for the purpose of gaining profit.
25Events with professional athletes as
participants.
[ex]Supply of services in connection with non
commercial sports and physical activities.
25
25
16 Supplies by undertakers and cremation services [ex] The exemption does not include goods.
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/EC15Social 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 Admission to sporting events425
7Admission to cultural services (shows, cinema, theatre)
85
6Newspapers
17 [ex][ex]The supply of goods and services related
to charitable events – e.g. collection and
sale of used items of little value – is exempt
under certain conditions. The exemption is
obtained by prior application to the tax
authorities on the condition that the event
does not distort competition in relation to
commercial enterprises. The application for
exemption is based on a specific
assessment (whether the event has a
charitable purpose or a commercial
character).

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 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 018
Energy productsFootwearClothingNon-alcoholic beverages
Telecommunication servicesAlcoholic beverages25
Passenger transport (international)Passenger transport (domestic)Petroleum products
Road

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. 25
Ingots and bars [ex]
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 25
Services supplied by lawyers 25
The zero rate applies to:
Sales of newspapers normally published at a rate of more than one issue per month.
Geographical features of the application of VAT in the EU:
The Faeroe Islands and Greenland are not part of the European Union;
consequently, no VAT is applied in these territories.Works of art, collector’s items and antiques 25In respect of Article 103, 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)25Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plantsConsumption on board ships, aircraft or trainsTravel agencies

GERMANY
Category VAT-Rate Comments
7
19
2 Water supplies 7 Not applicable to bottled water
3 Pharmaceutical products 19
Medical equipment 7
for disabled persons 19
Children’s car seats 19
Transport of passengers 7 Only on local transport
(+see n° VI) 19
Books 7Reduced rate not applicable to books
whose content is harmful to minors
19
7 Audiobooks
19
Newspapers 7Reduced rate not applicable to newspapers
whose content is harmful to minors or is
predominantly devoted to advertising
19
Periodicals 7Reduced rate not applicable to periodicals
whose content is harmful to minors or is
predominantly devoted to advertising
19
[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 [-]
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
7 Only for short-term accommodation
19
12a Restaurant and catering services 19
7If the criteria of common public interest are
assured
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
19
16 Supplies by undertakers and cremation services 19
[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 that the
entrepreneur has manufactured or restored
them in their business
7
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/EC1917Medical 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
1814 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/EC71 Foodstuffs
4
6Books on other physical means of support5
13 Admission to sporting events7Admission to cultural services (shows, cinema, theatre)
8
12 Hotel accommodation

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 19
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 1920 Domestic care services
FootwearClothingNon-alcoholic beveragesAlcoholic beverages
Telecommunication services
Timber for industrial use
Petroleum productsEnergy products

Air 19
19
[-]
7
7
19
7
19
7
19
Air 0
Sea 0
0
7
7
19
7
19
19
[m]
Hotels 7
Take away 7
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
7 On biological (not chemical) fertilisers
19
[-]
19
[-]
19
[ex]
19
[ex]
7
19
7
19
Services supplied by lawyers 19Coins (currency)Treatment of waste and waste water
Collection of household waste etc.
Ingots and barsArrangements for the taxation of gold
Jewellery, gold plate, medals, toolsRail
Road
FertilisersAgricultural InputsImmovable propertyCut flowers and plantsBars and cafésTravel agencies
Consumption on board ships, aircraft or trainsPassenger transport (international)Passenger transport (domestic)
Sea
Inland waterwayInland waterway 7% 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 km.Rail
Road

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 application of VAT in the EU:
For VAT purposes, the country does not include the island of Heligoland and the territory of Büsingen.Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Taxation of works of art, collector’s items and antiques
Works of art, collector’s items and antiques
Rate on importation (Article 103 of the Directive
2006/112/EC)

ESTONIA
Category VAT-Rate Comments
1 Foodstuffs 20
2 Water supplies 20
3 Pharmaceutical products 9Medicinal products, contraceptive
preparations, sanitary and toiletry products
and medical devices intended for the
personal use of disabled persons for the
purposes of the Medical Devices Act and
technical aid for the purposes of the Social
Welfare Act which are specified in the list
established by a regulation of the minister
responsible for the area and the grant of
use of such medical devices to disabled
persons.
20
Medical equipment 9Medicinal products, contraceptive
preparations, sanitary and toiletry products
and medical devices intended for the
personal use of disabled persons for the
purposes of the Medical Devices Act and
technical aid for the purposes of the Social
Welfare Act which are specified in the list
established by a regulation of the minister
responsible for the area and the grant of
use of such medical devices to disabled
persons.
20
Children’s car seats 20
Transport of passengers 0
(+see n° VI) 20
Books 9Books and workbooks used as learning
materials, excluding learning materials.
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 20
12 Hotel accommodation 9Accommodation services or
accommodation services with breakfast,
excluding any goods or services
accompanying such services.
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[ex]20
20
[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
17134
Newspapers and periodicals containing
mainly advertisements or personal
announcements or erotic/pornographic
material are subject to 20%.
7Admission to cultural services (shows, cinema, theatre)
85
6

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 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 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 020
20 Domestic care services18
Passenger transport (international)Passenger transport (domestic)Petroleum productsEnergy productsFootwearClothingNon-alcoholic beveragesAlcoholic beverages
Telecommunication services

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 20
Works of art, collector’s items and antiques 20
Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)Ingots and bars
20Rate on importation (Article 103 of the Directive
2006/112/EC)20Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plantsBars and cafés
Consumption on board ships, aircraft or trainsTravel agencies

IRELAND
Category VAT-Rate Comments
0
4.8Livestock and live horses normally intended
for use in the preparation of foodstuffs
23
[ex]When the water is provided by local
authorities or Irish Water
23
0Oral pharmaceutical products used for
human or animal consumption, excluding
medicine which is packaged, sold or
otherwise designated for the use of dogs,
cats, cage birds or domestic pets; oral
contraceptive and sanitary protection
products.
13.5 Non-oral contraceptive products.
23Non-oral pharmaceutical products used for
human or animal consumption such as
injections, infusions, liniments and
ointments.
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. Repairs to medical equipment are
subject to 13.5%.
23
Children’s car seats 13.5
Transport of passengers
(+see n° VI)
0Printed books, atlases, children's picture,
colouring and music books
9 Electronically supplied books
13.5Brochures, leaflets, programmes,
catalogues, directories, maps and printed
music (excluding matter devoted to
advertising)
Books on other physical means of support 23Stationary, calendars, greeting cards,
diaries, yearbooks, posters and audio
books on CD
Newspapers 9
Periodicals 9
[ex]Supplies by public bodies (bodies governed
by public law or by other cultural bodies)
13.5In the case of admissions to musical shows
or theatre, the 9% reduced rate applies
where facilities for the consumption of food
or drink are available during all or part of
the performance.
Admission to amusement parks 13.5
Pay TV/ cable TV 23
TV licence [ex]
9 Writers, composers, etc. 23
10 Social housing 13.513.5Catered food, horses and greyhounds,
artificial insemination services for animals
and the sale of livestock semen
In printed form or electronically supplied.Books[ex]
61 Foodstuffs
3 Pharmaceutical products
42 Water supplies
5Medical equipment for disabled persons
7Admission to cultural services (shows, cinema, theatre)
8

10a Renovation and repairing of private dwellings 13.5
10b Window cleaning and cleaning in private households 13.5
0Supplies of certain fertilisers in units of not
less than 10 kg; animal feeding stuff,
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
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 13.5
[ex]Catering services supplied to patients in a
hospital or students at their school
13.5 All beverages are excluded
Admission to
sporting events
14 Use of sporting facilities 9The 9% reduced rate applies except where
the supply is made by non-profit making
organisations.
16 Supplies by undertakers and cremation services [ex]
[ex]Professional medical care services that, on
1 January 2010, were recognised by the
Revenue Commissioners as exempt
activities.
13.5
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 13.5
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[ex]Agricultural inputs
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC13
1817
FootwearClothingNon-alcoholic beveragesAlcoholic beverages[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/EC12a Restaurant and catering services11
13.5Street cleaning and refuse collecting is
subject to 13.5%, while waste treatment is
subject to 23%.

Computer, smartphones 23
E-books 9
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 23
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 13.5
Take away 13.5
Bars and cafés
13.5
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 supplied by lawyers 23
13.5 Applies to works of art and antiques
23
[m]Passenger transport (international)Passenger transport (domestic)Petroleum productsEnergy productsTelecommunication services
Building land
Fertilisers
Treatment of waste and waste water
Collection of household waste etc.Agricultural InputsImmovable property
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of gold
13.5Travel 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
Cut flowers and plantsBars and cafés

The parking rate of 13.5% applies to:
1.  Fuel for power and heating, coal, peat, timber, electricity, gas (for heating and lighting, not including auto LPG), heating oil.
2. Νοn-residential property.
3. Βuilding services related to non-residential property, including installation where material is not a significant part of the value of the service.
4.  Routine cleaning of non-residential property.
5.  Concrete and concrete blocks.
6.  Tour guide services.
7. Short-term (less than 5 weeks) hire of:
– motor vehicles designed for the conveyance of persons by road
– ships, boats and other vessels not exceeding 15 tonnes gross designed for the conveyance of passengers
– sports and pleasure craft, including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats
– caravans, mobile homes, tents and trailer tents.
8. Repair and maintenance of cars, other vehicles, vessels and aircraft.
9. Health studio services.
10. Jockeys' services.
11. Photographic services including photographic prints.
12. Car driving instruction.
13. Veterinary services.
14.  Artificial insemination services for animals and the sale of livestock semen.   
15. Works of art and antiques.
The super-reduced rate of 4.8% applies to:
Livestock and horses normally intended for use in the preparation of foodstuffs or in agricultural production.
The zero rate applies to:
1. Supplies of printed books and booklets, including atlases, but excluding:
2. Supplies of some food and drink intended for human consumption
3. Supplies of seeds, plants, trees, etc. used for food production.
4. Supplies of certain fertilisers in units of not less than 10 kg.
5. Supplies of animal feeding stuffs excluding medicine which is packaged, sold or otherwise designated for the use
of dogs, cats, cage birds or domestic pets.
6. Supplies of orally administered medicines for human consumption.
8. Supplies of sanitary towels and sanitary tampons.
9. 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).
10. 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).
11. Supplies of wax candles and night-lights that are white and cylindrical, excluding candles and night-lights that are
decorated, spiralled, tapered or perfumed.
12. Services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses
or other navigational aids.
13. Life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance
of the lifeboat service.
14. Services relating to vessels and aircraft.7. Supplies of orally administered medicines for animal consumption excluding medicine which is packaged, sold or
otherwise designated for the use of dogs, cats, cage birds or domestic pets.Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)
(e) books of stamps, tickets or coupons.
(excluding certain products such as alcoholic beverages, manufactured beverages, ice-cream, confectionery,
biscuits, pastries and savoury products such as crackers, crisps, popcorn and roasted nuts).(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(a) newspapers, periodicals, brochures, catalogues, directories and
programmes,13.513.5Rate on importation (Article 103 of the Directive
2006/112/EC)

GREECE
Category VAT-Rate Comments
13
24
[ex]The supply of irrigation water by specific public entities of
public and private law (not publicly owned companies) and
local self-administration authorities to their members
13
24
6Vaccines for humans of tariff heading 3002 and medicines
for human use of tariff headings 3003 and 3004 (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 0International passenger transport by plane or ship and its
supporting services are exempted.
(+see n° VI) 24
6Printed books of tariff heading 4901 and children's picture
books of tariff heading 4903.
24
Books on other physical means of support 24
6
24
6
24
6 Theatre and concert tickets
24
Admission to amusement parks 24
[ex]Public radio and public TV services, excluding those of a
commercial nature
24
TV licence [-]
9 Writers, composers, etc. 24
[ex] Exemption granted for first private dwelling
24Printed newspapers and periodicals of tariff heading 4902
are subject to the reduced VAT rate even if they are
illustrated or contain advertisements. However, when these
are not of this tariff code or are digitalised (i.e. CD) or even
downloaded from the internet, they are subject to the
standard VAT rate.
Pay TV/ cable TV6Books
Newspapers
Periodicals
7Admission to cultural services (shows, cinema, theatre)
81 Foodstuffs
3 Pharmaceutical products2 Water supplies
54
Social housing 1013
13Medical equipment for disabled persons

10a Renovation and repairing of private dwellings 24
10b Window cleaning and cleaning in private households 24
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
[ex]
13The supply of services by old people’s homes in the
framework of social wellbeing, in so far as those supplies
are not exempt pursuant to Article 22 of the Greek VAT
Code (Law no 2859/2000).
24
16 Supplies by undertakers and cremation services 24
[ex]Including services provided by dentists, dental technicians,
psychologists, midwives, nurses, physiotherapists, speech
and occupational therapists.
24
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/EC24
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
13
24
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
[ex]
24
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 2417
18
Alcoholic beverages
Passenger transport (international)Non-alcoholic beverages
Telecommunication services
Passenger transport (domestic)Petroleum productsEnergy productsFootwear11 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
ClothingMedical 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
Mineral water24
Pay TV/ cable TV

Road 24
24
[m]
Hotels 13
13
24
Bars and cafés 24
Night clubs 24
Alcoholic beverages 24
13
24
Services 24
Decorative use 24
13
24
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
[-]These services are out of scope of VAT when supplied by
public authorities
24
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 currently applies rates 30% lower than the corresponding rate applied
in the mainland to the islands of Leros, Lesbos, Kos, Samos and Chios.
The lower VAT rates applied in these Greek Islands are 4% (super-reduced rate), 9% (reduced rate) and 17% (standard rate).
The lower VAT rates will be valid until 30.06.2019.
Mount Athos is excluded from the scope of VAT as part of the customs territory of the Community.Bars and cafés
Building land Travel agencies
Cut flowers and plantsConsumption on board ships, aircraft or trains
GoodsTake away
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 propertyFood production
Collection of household waste etc.

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
4Adapted vehicles for persons with
restricted 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
10
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 purposes, 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 105
7Medical equipment for disabled persons
Admission to cultural services (shows, cinema, theatre)
8
10 Social housing41 Foodstuffs
3 Pharmaceutical products
6Books
Newspapers
PeriodicalsBooks, 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. 10

12 Hotel accommodation 10
12a Restaurant and catering services 10
Admission to 10 Only to the amateur sporting 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 Only to not accessory supply of goods.
[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
4
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 21Telecommunication servicesClothingNon-alcoholic beverages20 Domestic care services 17
1813
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/EC
10
Alcoholic beverages
Footwear

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.
21
4 See above at "Social Housing"
10Social Housing (category 10/Annex III)Immovable propertyPassenger transport (international)
Travel agencies
Consumption on board ships, aircraft or trains
Supplies of new buildingsCut flowers and plantsBars and cafés
Construction work on new buildingsPassenger transport (domestic)Petroleum productsEnergy products

Pesticides and plant protection materials 10
Fertilisers 10
Treatment of waste and waste water 10
Collection of household waste etc. 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 super-reduced rate of 4% applies to:
1. Basic foodstuffs such as bread, milk, cheese, eggs, fruit and vegetables
2. Certain medicines
3. Certain books (including free supplement), newspapers and periodicals
4. Books on other physical means of support
5. Subsidised housing under certain conditions
6. Certain social services
7. Domestic care services such as home help and care of the
young, elderly, sick or disabled
8. Adapted vehicles for people with restricted mobility.
Geographical features of the application of VAT in the EU:
For VAT purposes, the country does not include the Canary Islands, Ceuta and Menilla. Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural Inputs
Coins (currency)Ingots and bars
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)10

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
2.1Reimbursed pharmaceutical products, namely medicines, 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 Sanitary protection for women
10Non-reimbursed pharmaceutical products, namely pharmacy 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 may incite violence
5.5
20
2.1
20
2.1
20
2.1Theatrical performances and 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. 10Since 01.01.2014 these services are taxed at 10%, according to article 279 of the
General Tax Code.
5.5 The building land, the construction and some works for social housing
10The rest of the social housing works (cf. article articles 278 sexies and 278 sexies
A of GTC)
20
5.5 Energetic improvement works (cf. article 278-0 bis of GTC).
10The rest of the renovation and repair works in private dwellings older than two
years (cf. article 279-0 bis of GTC).
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; fertilisers and liming materials listed in
Annex I to Regulation (EC) No 889/2008 of 5 September 2008, fertilisers 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 20085.5
10
20% applies to books, newspapers and periodicals containing mainly publicity,
private advertisements, obscene or pornographic material;
2.1% applies to newspapers and periodicals of general interest with a direct
connection to current affairs; it also applies to digital press.
10a Renovation and repairing of private dwellings
11 Agricultural inputs10b Window cleaning and cleaning in private households5
7Admission to cultural services (shows, cinema, theatre)
8
10 Social housingAdmission to amusement parks6Books
Newspapers
PeriodicalsBooks on other physical means of support1 Foodstuffs
3 Pharmaceutical products
4

20
12 Hotel accommodation 10
12a Restaurant and catering services 5.5 School cantines
10 Alcoholic beverages are subject to the standard rate
Admission to [ex]
sporting events 5.5
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 10
waste and street cleaning, other than the supply of such
services by bodies referred to in Article 13 of the
Directive 2006/112/EC20
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
5.5 For the subscription part of the bill
20
5.5 For the subscription part of the bill
20
5.5 For the subscription part of the bill.
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
Air 0
Sea 0
Inland waterway 10
Rail 0Energy productsFootwearClothing
Electricity
Petroleum productsNatural gas
District heating
Passenger transport (international)Passenger transport (domestic)Alcoholic beverages
E-books
Telecommunication servicesNon-alcoholic beverages20 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]2011 Agricultural inputs
13

[ex]Only for transport from and to another country of groups of at least ten foreign
travellers (excluding organised tourist trips)
10
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 programs
10
20
5.5Buildings and connected operations covered by social policy programs;
renovation and repairing of private dwellings completed since at least 2 years
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, fertilisers 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 etc. 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 basis
The super-reduced rate of 2.1% applies to:
2. Some pharmaceutical products
3. Newspapers and periodicals of general interest with a direct connection to current affairs; digital press.
4. Public television licence fees
5. Admission to certain cultural services 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)    Corsica
0.90%: the first performances of certain shows, the sales of live animals intended for use as foodstuff to persons/entities
not liable to pay VAT;
2.10%: some goods supplied in Corsica and some services to which the reduced rates are applicable
in mainland France;
10%: construction works, agricultural equipment, certain supplies of furnished lodging,
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)    DOM
In the overseas departments, but not French Guiana and Mayotte, the standard rate of 8.5% and
a reduced rate of 2.10% are applicable; the rates of 1.05 % and 1.75 % are also applicable respectively
to the press and the first performances of certain shows, and to certain sales of animals for slaughter.
c)    Monaco
Goods and services supplied to or from the Principality of Monaco are regarded as having been supplied to
or from France.1. Livestock intended for use as foodstuff to non-taxable persons including farmers taxed under the special flat-rate schemeSupplies 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)Consumption on board ships, aircraft or trainsBars and cafés
Ingots 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)Immovable propertyCut flowers and plants

CROATIA
Category VAT-Rate Comments
5All types of bread
and all types of milk (cow, sheep, goat)
placed on the market under the same
name in the liquid state, fresh, pasteurised,
homogenised, condensed (other than sour
milk, yoghurt, kefir, chocolate milk and
other milk products), substitute for mother’s
milk.
13Edible oils and fats of vegetable or animal
origin, baby food and processed cereal-
based food for infants and young children
and food for animals other than pet food,
live animals, fresh or chilled meat and
edible offal, fresh or chilled fish, molluscs
or other aquatic invertebrates, fresh or
chilled crustaceans, fresh and dried fruit
and nuts, fresh or chilled vegetables, roots
and tubers, including dried leguminous
vegetables, fresh poultry eggs in shell.
25White sugar from cane or beet in
crystalline form.
13
25Marketed water in bottles or any other
packaging.
5Medicines on prescription which have the
approval of the competent authority for
medicines and medicinal products.
25
5Medical equipment, aids and other
appliances normally intended to alleviate or
treat disability, for the exclusive personal
use of the disabled, as prescribed by the
Ordinance on orthopedic and other aids of
the Croatian Health Insurance Institute.
25
Children’s car seats 13
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
25
Books on other physical means of support 5
5Daily printed newspapers issued by
publishers having a status of media,
excluding newspapers that, in their entirety
or mainly, contain advertisements or serve
for advertising purposes.
13Newspapers issued periodically by
publishers having a status of media or by
publishers for which there is no obligation
to adopt the status of media under a
special regulation, excluding newspapers
that, in their entirety or mainly, (a) contain
advertisements or serve for advertising
purposes or (b) contain video recording or
music content.
2525
Newspapers1 Foodstuffs
3 Pharmaceutical products
5Medical equipment for disabled persons42 Water supplies
6

5 Scientific periodicals
13Periodicals issued periodically by
publishers having a status of media or by
publishers for which there is no obligation
to adopt the status of media under a
special regulation, excluding periodicals
that, in their entirety or mainly, (a) contain
advertisements or serve for advertising
purposes or (b) contain video recording or
music content.
25
5 Admissions to cinema (film shows)
13 Tickets for concerts
25
Admission to amusement parks 25
[ex]Activities, other than those of a commercial
nature, carried out by public radio and
television bodies.
25
TV licence N/A
13Services and related copyright of writers,
composers and performing artists who are
members of relevant organisations for
collective exercising of rights and supply
those services under special regulations in
the field of copyright and related rights with
prior authorisation of the government
authority competent for intellectual
property.
25
10 Social housing 25
10a Renovation and repairing of private dwellings 25
10b Window cleaning and cleaning in private households 25
13Seedlings, seeds, fertilisers, pesticides and
other agrochemical products.
25
12 Hotel accommodation 13
12a Restaurant and catering services 25
Admission to
sporting events
[ex ]Supply of certain services closely linked to
sport or physical education by non-profit-
making legal persons to persons doing
sports or taking part in physical education.
25
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC25
13 Supplies of urns and coffins.
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
13Public service of collecting mixed
communal waste, biodegradable
communal waste and separate waste
collection according to a special regulation.
25
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 25Pay TV/ cable TVAdmission to cultural services (shows, cinema, theatre)Periodicals
8
9 Writers, composers etc.76
13
17
1825
2514 Use of sporting facilities 11 Agricultural inputs
16 Supplies by undertakers and cremation services
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

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 5
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
13Delivery of electricity towards other
supplier or end-user, including fees related
to the delivery.
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 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 25
Night clubs 25
Alcoholic beverages 25Telecommunication servicesFootwearClothingNon-alcoholic beverages
Bars and cafésPassenger transport (international)Passenger transport (domestic)Petroleum products
Travel agenciesEnergy productsAlcoholic beverages
Pay TV/ cable TV
Electricity

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]Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable propertyCut flowers and plants
Ingots and bars
Coins (currency)Consumption on board ships, aircraft or trains
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)25

ITALY
Category VAT-Rate Comments
4
5Supplies of fresh basil, rosemary, sage,
oregano, fresh or chilled truffles
10Frozen, dried or preserved truffles dipped
in salt water, sulphured water or water with
other substances suitable for temporary
preservation, but not prepared for
immediate consumption.
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 [ex]Rail and Road transport can be exempted
or subject to 10%
(+see n° VI) 5Supplies of urban passenger transport by
means of vessels authorised to perform
transport by sea and inland waterways
(lake, river and lagoon), (L. no. 232/2016
article 1, par. 33)
10Rail and Road transport can be exempted
or subject to 10%
4
22
4
22
4
22
4
22
Admission to amusement parks 22
Pay TV/ cable TV 22
TV licence 44% 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 are issued by an
electronic means and have 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
8Books on other physical means of support1 Foodstuffs
3 Pharmaceutical products
54
7Admission to cultural services (shows, cinema, theatre)Medical equipment for disabled persons
6Books
Periodicals
10

[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 22
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
[ex]
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
16 Supplies by undertakers and cremation services [ex]
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[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 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 2218 1011 Agricultural inputs
139 Writers, composers, etc.
10
FootwearSocial housing
15Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
Alcoholic beverages
Non-alcoholic beverages
Clothing

Hifi-Video 22
Computer, smartphones 22
4E-books which have an IBSN (International
Standard Book Number)
22
Household electrical appliances 22
Furniture 22
Furs 22
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
4 On vehicles for the use of the disabled
22
[m]The margin scheme applies to second-
hand cars
Air 10
Sea 10
Inland waterway 10
[ex]
10
[ex]
10
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 10Rail
Cut flowers and plantsMotor vehiclesE-books
Telecommunication services
Consumption on board ships, aircraft or trainsPetroleum products
Passenger transport (domestic)
Passenger transport (international)
Bars and cafésTravel agenciesRoadEnergy products

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 etc. 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 super-reduced rate of 4% applies to:
1. Some food products;
3. Supply of new buildings (only for first housing);
4. Construction work on new buildings (only for first housing);
5. Pesticides, natural and artificial fertilisers used in organic agriculture.
Geographical features of the application 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.2. 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;Ingots and barsImmovable 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 antiquesSocial Housing (category 10/Annex III)
Treatment of waste and waste water Supplies of new buildings

CYPRUS
Category VAT-Rate Comments
5
19
2 Water supplies 5
3 Pharmaceutical products 5
Medical equipment
for disabled persons
Children’s car seats 5
5
9
19
Books 5
Books on other physical means of support 19 e-books
Newspapers 5
Periodicals 5
5
[ex]
Admission to amusement parks 5
Pay TV/ cable TV 19
TV licence N/A
9 Writers, composers, etc. 5
10 Social housing N/A
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]
5 Supply of coffins and funeral 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 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 19ClothingNon-alcoholic beveragesAlcoholic beverages
Footwear5 18[ex] 1716 Supplies by undertakers and cremation services41 Foodstuffs
6
7Admission to cultural services (shows, cinema, theatre)5
5 Transport of passengers (+see n° VI)
58
11 Agricultural inputs
13

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 9 Cafés
19
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 5Passenger transport (domestic)Petroleum productsEnergy productsTelecommunication services
Agricultural InputsImmovable propertyCut flowers and plantsBars and cafés
On intracommunity flights ServicesRoad
Passenger transport (international)
Travel agencies
Consumption on board ships, aircraft or trains

[-]
5
Ingots and bars [ex]
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 19
Services supplied by lawyers 19
5
[m]
Geographical features of the application of VAT:
Transactions originating in, or intended for, the United Kingdom's 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.Arrangements for the taxation of goldCollection of household waste etc.
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
5Fruit, berries and vegetables, fresh,
peeled, shelled, cut and packed but not
cooked or otherwise prepared (e.g. frozen,
salted, dried).
12Specialised food products intended for
infants.
21
2 Water supplies 21
3 Pharmaceutical products 12
Medical equipment
for disabled persons
Children’s car seats 21
Transport of passengers [ex]Transport of schoolchildren conducted by
carriers licensed especially for this.
(+see n° VI) 12 Inland transport.
Books 12Supply of school literature and original
literature issued in the form of printed
publication or electronic publication (literary
works – fiction, children’s literature,
scientific and popular science literature,
reference literature, religious literature,
literary memoirs – and their translation),
except the supply of the abovementioned
literature online or via download.
Books on other physical means of support 21
Newspapers 12Newspapers in the form of printed or
electronic publication issued not less than
once in three months whose one-off
circulation exceeds 100 copies.
Periodicals 12Magazines, newsletters and other
periodical publications in the form of
printed or electronic publication issued not
less than once in three months whose one-
off circulation exceeds 100 copies.
[ex]The following cultural services shall not be
taxable:
a) theatre and circus performances;
b) concerts;
c) events intended for children, events of
amateur art groups and events intended for
charity purposes;
d) visits to State recognised museums,
libraries, exhibitions, zoological gardens
and botanical gardens and cultural and
cultural education measures;
e) services of provision of public access to
and use of the information present in the
library collection.
21 Admissions to cinema (film shows)
Admission to amusement parks 21
Pay TV/ cable TV 21
TV licence [-]
9 Writers, composers, etc. [ex]The following services shall not be taxable:
the royalties received by the author for his
work and use thereof, as well as the
consideration received by the performer
and phonogram producer for the subject of
related rights and use thereof.
10 Social housing 217Admission to cultural services (shows, cinema, theatre)
841 Foodstuffs
5
612

10a Renovation and repairing of private dwellings 21
10b Window cleaning and cleaning in private households 21
11 Agricultural inputs 21
12 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]The following supplies of goods and
services shall not be taxable:
social care, vocational and social
rehabilitation, social assistance and social
work services that are supplied to
inhabitants by persons who are registered
in the register of social service providers,
as well as catering services which are
supplied by a social service provider in
accordance with its programmes.
16 Supplies by undertakers and cremation services 21
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 21
Adults 21
Children 21
Tobacco 21
Hifi-Video 21
Computer, smartphones 211813
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
21
Alcoholic beverages
Non-alcoholic beverages
Clothing
Footwear21
[ex]The following services shall not be taxable:
1. Medicinal services.
2. The following services related to
medicine which are necessary to ensure
the supply of medicinal services:
a) transport of a patient;
b) provision of catering services;
c) accommodation;
d) assessment of conformity;
e) clinical diagnosis laboratory services.
3. The supplies of human organs, milk and
human blood.
4. Dental services.
5. The supply of services by dental
technicians and dental hygienists to a
patient.

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 12Supplies of the following wood and
firewood to inhabitants for household
usage:
a) in the form of billets, twigs, faggots or in
similar forms;
b) wood chips or particles;
c) sawdust and firewood residues;
d) sawdust and firewood residues in the
form of agglomerated or non-agglomerated
briquettes, granules or similar.
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 a new building
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 etc. 21Telecommunication services
Energy products
Petroleum products
Passenger transport (domestic)
Inland waterway 12
Bars and cafés
Cut flowers and plants
Immovable property
Agricultural InputsTravel agenciesPassenger transport (international)
Consumption on board ships, aircraft or trains

[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 21Coins (currency)Ingots and bars
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of gold
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)

LITHUANIA
Category VAT-Rate Comments
1 Foodstuffs 21
2 Water supplies 21
5Applicable to medicines fully or partially
compensated by the Compulsory Health
Insurance Fund as well as to all non-
compensated prescribed medicines;
medical support devices for people who
are entitled 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 established regular routes
(+see n° VI) 21
Books 9
Books on other physical means of support 21
Newspapers 5
Periodicals 5With the exception of erotic and/or violent
publications or those that do not comply
with the professional ethics.
[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
13 Admission to sporting events 21
[ex]Supplied by non-profit making legal
persons
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 [ex]
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/EC21
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 218Pharmaceutical products 3
174
6
14 Use of sporting facilities 5
5
7Admission to cultural services (shows, cinema, theatre)
21 18

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 9Heating energy and hot water supplied to
residential premises
Firewood 9Applies also to wood products used by
residents for burning.
Timber for industrial use 21
Petrol (unleaded) 21
Diesel fuel 21
LPG 21
Heating oil 21
Lubricants 21
Motor vehicles 21
9
21
9
21
9
21
9
21
9
21
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
21
[m]
Hotels 9
Take away 21Travel agenciesPetroleum products
Passenger transport (international)Public passenger transportation services
on established regular routes
RoadEnergy productsFootwearClothing
SeaAirTelecommunication servicesNon-alcoholic beveragesAlcoholic beverages
Passenger transport (domestic)
RailInland waterway

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
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 etc. 21
[ex]
21
[ex]
21
Jewellery, gold plate, medals, tools 21
Services supplied by lawyers 21
Works of art, collector’s items and antiques 21Bars and cafés
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 propertyCut flowers and plants
21Ingots and barsConsumption on board ships, aircraft or trains

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 Sanitary protection products
3Therapeutic goods; medical equipment for the disabled (products covered
by HS nomenclature codes 30.05, 3060.10 to 3006.50, 6115.10, 87.13,
9001.30 to 9001.50, 90.03, 90.04, 90.21).
17
Children’s car seats 17
Transport of passengers [ex]
(+see n° VI) 3
Books 3
17 Books with content predominantly for adults
Books on other physical means of support 3
17 Books with content predominantly for adults
Newspapers 3
Periodicals 3
17 Periodicals with content predominantly 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 Reception of adult content
TV licence N/A
3 Royalties
17
10 Social housing N/A
10a Renovation and repairing of private dwellings N/A
10b Window cleaning and cleaning in private households 8
3
17Products under HS nomenclature code 38.08: 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)
12 Hotel accommodation 3
3
17 Alcoholic beverages
Admission to [ex]
sporting events 3
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 179 Writers, composers, etc.
12a
Wine11 Agricultural inputs
13
17
20 Domestic care services 18
Alcoholic beverages173
Restaurant and catering services
36
7Admission to cultural services (shows, cinema, theatre)
8Pay TV/ cable TV3 Pharmaceutical products
5Medical equipment for disabled persons4
Non-alcoholic beverages
Clothing

Adults 17
Children 3
Tobacco 17
Hifi-Video 17
Computer, smartphones 17
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]
3 Only 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
Collection of household waste etc. 3
[ex]
17
[ex]
17
Jewellery, gold plate, medals, tools 17
Services supplied by lawyers 17
17
[m]Goods
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 InputsImmovable 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 buildingsCut flowers and plantsBars and cafésTravel agenciesTelecommunication services
Consumption on board ships, aircraft or trainsPassenger transport (international)Passenger transport (domestic)Energy productsFootwear

The parking rate of 14% applies to:
1.Wines of fresh grapes with 13% vol. or less (fortified wines, sparkling wines and so-called liqueur wines excluded)
2.Fuels: solid mineral fuels, mineral oils and wood intended for use as fuel, with the exception of wood for heating (firewood)
3.Washing and cleaning products
4.Printed advertising material, commercial catalogues and the like; tourist publications
5.Supply of heat other than supply of district heating; supply of air conditioning
6.Management and safekeeping of securities; management of credit and credit guarantees by a person or organisation other than that
who granted the credit.
The super-reduced rate of 3% applies to:
1.Foodstuffs for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation
of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
2.Non-alcoholic beverages: Mineral water/lemonade/fruit juices/tea
3.Supply of water
4.Pharmaceutical products of a kind normally used for health care, prevention of illness and as a treatment for medical and veterinary purposes:
a. Medicinal products for human and veterinary use, contraceptives, pharmaceutical compounding
b. Wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes
c. Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile
laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers
d. Blood-grouping reagents
e. Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient
f. Dental cements and other dental fillings; bone reconstruction cements
g. First-aid boxes and kits
h. Stockings for varicose veins.
5.
9001.50, 90.03, 90.04, 90.21:
a. Wheelchairs
b. Spectacle lenses, frames and mountings for spectacles, contact lenses
c. Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts 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.Transport of passengers and their accompanying luggage (not applicable for domestic transport on sea)
7.Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter,
children’s picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than
material wholly or predominantly devoted to advertising and material with predominately adult content.
8.Newspapers
9.Periodicals (other than material wholly or predominantly devoted to advertising and material with predominantly adult content)
10.Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events
and facilities
11.Reception of radio and TV broadcasting services (excluding content exclusively devoted to advertising and adult content)
12.Royalties
13.
14.Raw wool
15.Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places
on camping or caravan sites
16.Restaurant and catering services (alcoholic beverages excluded)
17.Admission to sporting events (can also be exempted)
18.Use of sporting facilities
19.Supply of services by undertakers and cremation services, and the supply of goods related thereto
20.Supply of services provided in connection with street cleaning, collection of domestic waste, treatment of waste and waste water
21.Supply of new buildings (housing used by the owner, for his own use, as principal dwelling)
22.
23.Construction work on new buildings (housing used by the owner, for his own use, as principal dwelling)
24.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.Hairdressing
7.Minor repairing of bicycles, shoes and leather goods, clothing and household linen, including mending and alteration
8.Window cleaning and cleaning in private households
9.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 creator 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 goodsSupply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or
buildings – excluding products covered by HS nomenclature code 38.08Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled,
including the repair of such goods – products covered by HS nomenclature codes: 30.05, 3060.10 to 3006.50, 6115.10, 87.13, 9001.30 to
the 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 to the start of

HUNGARY
Category VAT-Rate Comments
5Live pig and pig carcasses, live domestic
bovines, sheep and goats and the
carcasses and meat of these animals,
meat of domestic pig, meat and edible offal
of poultry, fresh eggs, milk (excluding
mother's milk which is exempt), edible offal
and inner parts of domestic swine, live fish
(excluding ornamental fish) or the
body/parts/fillet of fish for human
consumption including skins, roes, milt and
livers thereof and other edible fish offal.
18Milk (excluding mother's milk which is
exempt and milk falling under the 5% rate),
dairy products, flavoured milk and products
containing cereals, flour, starch or milk.
27
2 Water supplies 27
5Human 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 Products for veterinary purposes
5Braille board (plastic or metal), white
walking sticks, Braille 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
(except aids under cat. 09 18 14 06 ISO),
electric wheelchair, feeding tube.
27 The repair of the above goods
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 Entrance to open-air festivals
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
5Supply of instrumental music services
rendered by performing artists, such as live
instrumental music provided in: places
serving restauration or entertainment
purposes, private events among family
members or friends, certain events without
admission fee.
275
Writers, composers, etc.627
7Admission to cultural services (shows, cinema, theatre)
Pay TV/ cable TV4Medical equipment for disabled persons1 Foodstuffs
3 Pharmaceutical products
TV licence8
9

5Supply of residential property with a total
net floor space not exceeding 300 m2 (150
m2 in the case of the supply of a multi-unit
residential building).
27
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
5Restaurant meals and food, and supply of
non-alcoholic beverages prepared on site.
27
Admission to
sporting events
14 Use of sporting facilities 27
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
[ex]Social services, with the exception of social
catering
27
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
5 Internet access services
27
Pay TV/ cable TV 27
TV licence 27FootwearClothing27
Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC10 Social housing
Telecommunication services
Energy productsPhone/ fax/ telex/etc.151312a Restaurant and catering services
[ex]
Non-alcoholic beverages17
27
20 Domestic care services 18[ex]
Alcoholic beverages

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 27
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) 5 On an occasional basis
27
Renovation and repairing (category 10a/Annex III) 27
Building land 27
5 On an occasional basis
27
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 etc. 27
[ex]
27
[ex]
27
Jewellery, gold plate, medals, tools 27
Services supplied by lawyers 27
27
[m]
[-] On an occasional basis
27Passenger transport (international)
Travel agenciesPassenger transport (domestic)Petroleum products
Coins (currency)
Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable property
Supplies of new buildings
Ingots and barsTake away
Cut 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)Works of art, collector’s items and antiques
Rate on importation (Article 103 of the Directive
2006/112/EC)27

MALTA
Category VAT-Rate Comments
1 Foodstuffs 0Supplies of food products for human
consumption, except for supplies of pre-
cooked dishes (catering) and
certain highly processed products, such as
ice-cream, chocolates, manufactured
beverages or beverages subject to excise
duty and pet foods – certain confectionery
are taxed at 5%; supplies of seeds or other
means of propagation of plants classified
under the previous item; supplies of live
animals of a type generally used as, or
yielding or producing, food for human
consumption.
2 Water supplies [ex]
3 Pharmaceutical products 0Supply of pharmaceutical products is
exempt from VAT.
Medical equipment
for disabled persons
Children’s car seats 18
5 Transport of passengers (+see n° VI) 0Domestic and international air and sea
transport is at 0%. This is also the case for
the road transport of passengers by the
Scheduled Public Bus Service, but other
types of road transport, e.g. taxi service,
are taxed at the standard rate of 18%.
Books 5 Including e-books
Books on other physical means of support 5
Newspapers 5 Including electronic newspapers
Periodicals 5 Including periodicals provided electronically
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/EC17
18 1845
6
7Admission 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/EC18
[ex]
[ex]

19 Minor repairing (including mending and alteration) of:
Bicycles 5Bicycles with an electric motor are
exempted from VAT. Persons acquiring
bicycles or pedelec bicycles receive a full
VAT refund. Bicycle rentals are taxed at
7%.
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
Adults 18
Children 18
Tobacco 18
Hifi-Video 18
Computer, smartphones 18
E-books 5
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 a public authority
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/AFootwearClothingNon-alcoholic beverages
Natural gasAlcoholic beverages
Passenger transport (international)Passenger transport (domestic)Petroleum products
RoadTelecommunication services
Energy products

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 etc. 18
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
The zero rate applies to:
1. 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 or
beverages subject to excise duty, and pet foods
2. Supplies of seeds or other means of propagation of plants classified under the above item
3. Supplies of live animals of a type generally used as, or yielding or producing,
food for human consumption
4. Supplies of pharmaceuticals, medicines only where prescribed.Taxation of works of art, collector’s items and antiquesAgricultural InputsCut flowers and plantsBars and cafésTravel agencies
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)5
18Immovable propertyConsumption on board ships, aircraft or trains

NETHERLANDS
Category VAT-Rate Comments
1 Foodstuffs 9
21 Foodstuffs for animal consumption
2 Water supplies 9
9Drugs 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 napkins, maternity mattresses and
incontinence products
21
9Invalid 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]
9
21
Books 9
Books on other physical means of support 9
Newspapers 9
Periodicals 9
Admission to amusement parks 9
Pay TV/ cable TV 21
TV licence [ex]
9
[ex]
10 Social housing 213 Pharmaceutical products
5 Transport of passengers (+see n° VI)4 Medical equipment for disabled persons
6
7Admission to cultural services (shows, cinema, theatre)
8
9 Writers, composers, etc.9

9The introduction of energy-saving
materials on floors, walls and roofs of
private dwellings which are in use for more
than 2 years (with the exception of
materials which account for part of the
value of the service supplied); painting and
plastering of private dwellings that are in
use for more than 2 years
21
9 Only for cleaning in private households
21
11 Agricultural inputs N/A
12 Hotel accommodation 9
12a Restaurant and catering services 9Alcoholic beverages are subject to the
standard rate
Admission to
sporting events
[ex]
9
21
16 Supplies by undertakers and cremation services [ex]
[ex]
21
19 Minor repairing (including mending and alteration) of:
Bicycles 9
Shoes and leather goods 9
Clothing and household linen 9
20 Domestic care services [ex]
21 Hairdressing 9
GOODS and SERVICES VAT-Rate Comments
Spirits 21
Wine 21
Beer 21
Mineral water 9
Lemonade 9
Fruit juices 9
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. 2114 Use of sporting facilities 10a Renovation and repairing of private dwellings
1310b Window cleaning and cleaning in private households
9
[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
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
18Collection 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
FootwearClothingNon-alcoholic beveragesAlcoholic beverages21Collection 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 citizens
Telecommunication services

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 21
Motor vehicles 21
Air 21
Sea 9
Inland waterway 9
Rail 9
Road 9
Air 0
Sea 0
Inland waterway 9
Road 9
21
[m]
Hotels 9
Take away 9
Bars and cafés 9
Night clubs 9
Alcoholic beverages 21
Goods
Services
9
21
Food production 9
Social Housing (category 10/Annex III) 21
9Insulating, painting, plastering and
decorating houses 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 must 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 21Rail 9Energy products
Passenger transport (international)Passenger transport (domestic)Petroleum products
Travel 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 etc.
9Supplies by creators and occasional sales (Article
103(2) of the Directive 2006/112/EC)9Bars and cafés
Rate on importation (Article 103 of the Directive
2006/112/EC)Consumption on board ships, aircraft or trains

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
aircraft
Books 10
Books on other physical means of support 20
Newspapers 10
Periodicals 10
[ex]Theaters, concerts, museums, zoos or
botanical gardens if carried out by public
bodies or non-profit organisations
13If not exempt: theaters, concerts,
museums, zoos or botanical gardens if
carried out by non-profit organisations
Admission to amusement parks 13
Pay TV/ cable TV 10
TV licence 10
13 The turnover from working as an artist
20
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 10
12a Restaurant and catering services 10
Admission to
sporting events
14 Use of sporting facilities [ex]
[ex]
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.
16 Supplies by undertakers and cremation services 20
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/EC20
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/EC20
13Admission 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
10 184
5
6
7
8
9
11
13
15

19 Minor repairing (including mending and alteration) of:
Bicycles 20
Shoes and leather goods 20
Clothing and household linen 20
21 Hairdressing 20
GOODS and SERVICES VAT-Rate Comments
Spirits 20
13Wine from farm production carried out by
the producing farmer
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 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 10Energy products
Passenger transport (international)Passenger transport (domestic)Petroleum productsFootwear20 Domestic care services
ClothingNon-alcoholic beveragesAlcoholic beverages20
Wine
Telecommunication services

20
[m]
Hotels 10
Take away 10
Bars and cafés 20
Night clubs 20
Alcoholic beverages 20
Goods
Services
Decorative use 13
Food production 10
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 etc. 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:
Wine from farm production carried out by the producing farmer.
Geographical features of the application of VAT in the EU:
A special rate of 19% applies in Jungholz and Mittelberg.FertilisersBars and cafésTravel agencies
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)13Consumption 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
Supplies of new buildings

POLAND
Category VAT-Rate Comments
5 Goods listed in Annex 10 to the Polish
VAT Act e.g. some types of bread, meat,
some fresh fruit and vegetables, dairy
products
8Examples: fresh citrus fruits, nuts (except
for walnuts and hazelnuts), preserved fruit
and fruit based products, dried vegetables,
some pastry goods
23Examples: 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 Supply of printed books identified by ISBN
8 Lending of printed books identified by ISBN
23
5Books issued on discs, tapes 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
[ex]
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
10 Social housing 8Single-family houses up to 300m2 and 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 23
5 Some seeds (for cereals, vegetables)
11 Agricultural inputs8
9 Writers, composers, etc.
10a Renovation and repairing of private dwellings41 Foodstuffs
5
87Admission to cultural services (shows, cinema, theatre)6Books
Newspapers
PeriodicalsBooks on other physical means of support8
8
Pay TV/ cable TV

8 Fertilisers, plant protection products,
feeding stuffs, some seeds, some
agricultural (and animal husbandry)
services, forestry, fishery services unless
exempt under flat-rate scheme for farmers.
23 Tools and machinery
12 Hotel accommodation 8
8
23Alcoholic beverages, mineral water, tea
and coffee beverages, carbonated drinks,
unprocessed products
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 23Restaurant and catering services 12a
Fruit juicesNon-alcoholic beveragesAlcoholic beverages13
17 23
20 Domestic care services 188
Clothing
Children nappies 11 Agricultural inputs
8
Footwear

Furs 23
Jewels 23
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
Social Housing (category 10/Annex III) 8Single-family houses up to 300m2 and flats
up to 150m2Telecommunication services
Pay TV/ cable TV
Take away
Bars and cafésPassenger transport (international)Passenger transport (domestic)
Immovable propertyCut flowers and plantsTravel agenciesPetroleum productsEnergy products
Food productionBars and cafés
Consumption on board ships, aircraft or trains

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 and flats up to 150m2)
23 Other buildings
8Buildings covered by social policy
programmes (single-family houses up to
300m2 and flats up to 150m2)
23
Pesticides and plant protection materials 8
Fertilisers 8
Treatment of waste and waste water 8
Collection of household waste etc. 8
[ex]
23
[ex]
23
Jewellery, gold plate, medals, tools 23
Services supplied by lawyers 23
23
[m]Renovation and repairing (category 10a/Annex III)
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)8Construction 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

PORTUGAL
Category VAT-Rate Comments
6
13Canned molluscs, 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
6Pharmaceutical 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.
23 E.g. vitamins
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
9 Writers, composers, etc. [ex]Borrowing of books and other publications,
musical recordings, discs, magnetic tapes
and other cultural supports and, in general,
supplies of services and transfers of goods
closely connected to them, where carried
out by non-profit making bodies; 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 image.
23
[ex]1 Foodstuffs
3 Pharmaceutical products
Medical equipment for disabled persons4
66
5
7
86Books
Newspapers
Periodicals23% applies to books, newspapers and
periodicals containing mainly publicity,
private advertisements, obscene or
pornographic material
10 Social housingAdmission to cultural services (shows, cinema, theatre)

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
11 Agricultural inputs 6Certain 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.
6The 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 events23 1310 Social housing
11 Agricultural inputs

[ex] Supplied by non-profit organisations
23
23
16 Supplies by undertakers and cremation services [ex]
Medical and [ex]
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
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 23
Petrol (unleaded) 23Telecommunication services
Energy products
Petroleum productsFootwearClothingNon-alcoholic beveragesAlcoholic beverages17
614 Use of sporting facilities
6Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
1815

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 0Passenger transport (international)Passenger transport (domestic)Diesel fuel

Rail 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
13
23
Decorative use 6
Food production 6
[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.Travel agencies
Bars and cafés
Treatment of waste and waste water Goods
ServicesConsumption on board ships, aircraft or trains
Social Housing (category 10/Annex III)
Renovation and repairing (category 10a/Annex III)Immovable propertyCut flowers and plants
Agricultural Inputs

[-]
6
[ex]
23
[ex]
23
Jewellery, gold plate, medals, tools 23
6Supplies within the framework of legal aid
or self-appointment of a lawyer; automatic
designation; supplies relating to labour law
23
6
23
[m]
6
23
Musical instruments 6
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 or forestry
3.    Diesel for the agriculture.
Geographical features of the application of VAT in the EU:
Special rates apply in the Autonomous Regions of 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;Coins (currency)
Services supplied by lawyers
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 Taxation of works of art, collector’s items and antiquesIngots and barsArrangements for the taxation of goldCollection of household waste etc.

ROMANIA
Category VAT-Rate Comments
1 Foodstuffs 9
2 Water supplies 9Drinking water and irrigation water in
agriculture.
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
7 Admission to cultural services (shows, cinema, theatre) 5Including admission to castles, museums,
memorial houses, fairs, exhibitions, cultural
events.
Admission to amusement parks 5
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 5Accommodation 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 5% rate applies to the total price of
accommodation which may include
alcoholic beverages
12a Restaurant and catering services 5Excluding alcoholic beverages other than
draft beer (Combined Nomenclature Code
22 03 00 10)
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/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/ECSupply of fertilisers and pesticides used in
agriculture, seeds and other agricultural
products for sowing or planting, and
specific agricultural services9
11
18 19134
5
6
8
1719
5
19Agricultural inputs

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 19
GOODS and SERVICES VAT-Rate Comments
Spirits 19
Wine 19
Beer 5Supply 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
[ex]Public radio and TV broadcasting,
excluding those of a commercial nature
19
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 0Energy productsClothingNon-alcoholic beveragesAlcoholic beverages
Telecommunication services
Pay TV/ cable TVFootwear
Passenger transport (international)Passenger transport (domestic)Petroleum products

19
[m]
Hotels 5
Take away 5
Bars and cafés 5Supply of restaurant services, excluding
alcoholic beverages other than draft beer
(Combined Nomenclature Code 22 03 00
10)
19
Night clubs 5Supply of restaurant services, excluding
alcoholic beverages other than draft beer
(Combined Nomenclature Code 22 03 00
10)
19
Alcoholic beverages 5Draft 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 etc. 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 19Bars and cafésTravel agencies
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)
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

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 [ex]Public radio and TV broadcasting,
excluding those of a commercial nature
22
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
9.5 Applies to the preparation of meals
22
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
22
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 9.520 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
9.5[ex]49.5
9.5 5
6
7Admission to cultural services (shows, cinema, theatre)
8
13
Non-alcoholic beveragesAlcoholic beverages

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
9.5 Preparation of meals
22
Bars and cafés 22
Night clubs 22
Alcoholic beverages 22
Goods
Services
Decorative use 9.5
Food production 9.5Take away
Bars and cafésPassenger transport (international)Petroleum productsEnergy productsFootwearClothing
Travel agenciesPassenger transport (domestic)Telecommunication services
Consumption on board ships, aircraft or trains
Cut flowers and plants

Social Housing (category 10/Annex III) 9.5
Renovation and repairing (category 10a/Annex III) 9.5
Building land 22
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
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
Pesticides and plant protection materials 9.5
Fertilisers 9.5
Treatment of waste and waste water 9.5
Collection of household waste etc. 9.5
Ingots and bars 22
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 22
Services supplied by lawyers 22
22Construction work on new buildingsSupplies of new buildings
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)Taxation of works of art, collector’s items and antiquesArrangements for the taxation of goldAgricultural InputsImmovable property

SLOVAKIA
Category VAT-Rate Comments
10Only selected items – fresh or chilled meat,
live fish, fresh or chilled fish, milk, butter,
bread. Exhaustive list can be found in
Annex 7 of Act No. 222/2004 Coll. on
Value Added Tax as amended
20
2 Water supplies 20
10
20
Medical equipment 10
for disabled persons 20
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 20
12 Hotel accommodation 10 As defined by NACE 55 code.
12a Restaurant and catering services 20
Admission to
sporting events
[ex]
20
[ex]
20
16 Supplies by undertakers and cremation services 20
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[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 201 Foodstuffs
5
203 Pharmaceutical products
18 20Admission 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/EC64
14 Use of sporting facilities 7

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 20
Computer, smartphones 20
E-books 20
Household electrical appliances 20
Furniture 20
Furs 20
Jewels 20
Phone/ fax/ telex/etc. 20
[ex]
20
[ex]
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 N/A
Inland waterway 20
Rail 20
Road 20
Air 0
Sea N/A
Inland waterway 0
Rail 0
Road 0
20
[m]
Hotels 10
Take away 20
Bars and cafés 20
Night clubs 20
Alcoholic beverages 20Bars and cafésPassenger transport (international)Passenger transport (domestic)Petroleum productsFootwearClothingNon-alcoholic beverages
Travel agenciesTelecommunication services
Pay TV/ cable TV
TV licenceAlcoholic beverages
Energy products

Goods
Services
Decorative use 20
Food production 20
Social Housing (category 10/Annex III) 20
Renovation and repairing (category 10a/Annex III) 20
[ex]If building land is supplied together with
construction which is exempt from VAT
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
Ingots and bars [ex]
Coins (currency) [ex]
Jewellery, gold plate, medals, tools 20
Services supplied by lawyers 20
20
[m]Building land
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)20Consumption on board ships, aircraft or trains
Rate on importation (Article 103 of the Directive
2006/112/EC)Works of art, collector’s items and antiques
20

FINLAND
Category VAT-Rate Comments
1 Foodstuffs 14 Excluding live animals
2 Water supplies 24
3 Pharmaceutical products 10 Medicines
24Products used for contraception and
sanitary protection
24
[ex]Can be exempted when e.g. the equipment
is part of health care services.
Children’s car seats 24
Transport of passengers
(+see n° VI)
Books 10 Only printed books
Books on other physical means of support 24 E.g. DVDs, CDs and PDF files
10Provided that they are sold on subscription
for a period of at least one month.
24 Newsstand copies
10Provided that they are sold on subscription
for a period of at least one month.
24 Newsstand copies
Admission to amusement parks 10
Pay TV/ cable TV 24
TV licence 10Tax is paid from the payment from the
Radio and Television Fund to the Finnish
Broadcasting company and from a similar
payment to Ålands radio and TV.
[ex]Supply of services by performing artists
and royalties paid directly to the artist.
10Only royalties, when collected or paid by
copyright organisations representing the
artist.
10 Social housing 24
10a Renovation and repairing of private dwellings 24
10b Window cleaning and cleaning in private households 24
24
14
12 Hotel accommodation 10
12a Restaurant and catering services 14 Excluding alcoholic beverages.
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 24Admission to sporting events
18[ex]104
10 5
6Newspapers
PeriodicalsMedical equipment for disabled persons
7Admission to cultural services (shows, cinema, theatre) 10
8
9 Writers, composers, etc.
11 Agricultural inputs
13
17
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 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
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]ClothingAlcoholic beverages
Non-alcoholic beverages
Footwear
Energy products
Petroleum products
Passenger transport (domestic)Telecommunication services
Passenger transport (international)
Bars and cafés
Cut flowers and plants
Immovable propertyTravel agencies
Consumption on board ships, aircraft or trains

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 etc. 24
0
24
0
24
Jewellery, gold plate, medals, tools 24
Services supplied by lawyers 24
24
[m]
10
24
The zero rate applies to:
Printing services for membership publications of non-profit making organisations.
Geographical features of the application of VAT in the EU:
The Åland Islands are excluded from the scope of VAT.Arrangements for the taxation of gold
Works of art, collector’s items and antiques Coins (currency)Ingots and bars
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)Agricultural Inputs

SWEDEN
Category VAT-Rate Comments
12
25 Spirits, wine, beer
2 Water supplies 25
0Medicine supplied on prescription or sold
to hospitals or imported into the country to
be supplied on prescription or sold to
hospitals
25
Medical equipment 25
for disabled persons [ex]
Children’s car seats 25
Transport of passengers 0 International transport of passengers
(+see n° VI) 6
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 25
12 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 public bodies or non-
profit-making organisations to persons
taking part in sport or physical education5
6
PeriodicalsBooks on other physical means of support
7
8
10 Social housing
Admission to sporting events41 Foodstuffs
3 Pharmaceutical products
14 Use of sporting facilities 13

25
[ex]
25
[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 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 0FootwearClothing
Telecommunication services
Passenger transport (domestic)Petroleum productsEnergy products17
25 18[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
16 Supplies by undertakers and cremation services
Alcoholic beverages
Non-alcoholic beverages
Passenger transport (international)

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 25
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 etc. 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
The zero rate applies to:
1. 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
2. Medicines supplied on prescription or sold to hospitals or imported into the country to be supplied
on prescription or sold to hospitals.Travel agencies
Consumption on board ships, aircraft or trains
Taxation of works of art, collector’s items and antiquesIngots and barsSocial Housing (category 10/Annex III)Immovable propertyCut flowers and plantsBars and cafés
Arrangements for the taxation of goldAgricultural Inputs
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)12

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
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
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
20
10a Renovation and repairing of private dwellings 5Renovation 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 201 Foodstuffs
3 Pharmaceutical products
54
6
7Admission to cultural services (shows, cinema, theatre)
8
2010
130
20
Social housing

5
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
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 5 For domestic use only
20
Firewood 20
Timber for industrial use 20
Petrol (unleaded) 20
Diesel fuel 20
5For domestic heating and deliveries of less
than 2300 litres
20
Heating oil 5
Lubricants 20
Motor vehicles 20
Air 0Social services in so far as those transactions are not
exempt pursuant to Articles 132, 135 and 136 of the
Directive 2006/112/EC
LPGFootwear
Energy products[ex] 15
17
18
Alcoholic beverages
Non-alcoholic beverages
Clothing0 waste and street cleaning, other than the supply of
such services by bodies referred to in Article 13 of the
Directive 2006/112/EC[ex]
Telecommunication services
Petroleum products
Passenger transport (domestic)

Sea 0
Inland waterway 0
Rail 0
Road 0
Air 0
Sea 0
Inland waterway 0
Rail 0
Road 0
20
[m]
Hotels 20
0
20 If bought on catering premises
Bars and cafés 20
Night clubs 20
Alcoholic beverages 20
Goods
Services
Decorative use 20
Food production 0
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
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
20
20
[ex]
20
0
20
0
20
Pesticides and plant protection materials 20
Fertilisers 20
0
20
Collection of household waste etc. 20
[ex]
0
20
[ex]
0
20
Jewellery, gold plate, medals, tools 20
Services supplied by lawyers 20
Works of art, collector’s items and antiques 20Renovation or alteration of empty
residential premises; renovation and repair
of private dwellings on the Isle of Man.
Building land Consumption on board ships, aircraft or trainsTravel agencies
Bars and cafés
Cut flowers and plants
Immovable property
5Social Housing (category 10/Annex III)
Renovation and repairing (category 10a/Annex III)Take awayPassenger transport (international)
Supplies of new buildings
Rate on importation (Article 103 of the Directive
2006/112/EC)5Treatment of waste and waste water Agricultural Inputs
Arrangements for the taxation of goldConstruction work on new buildings
Taxation of works of art, collector’s items and antiquesCoins (currency)Ingots and bars

The zero rate applies to:
2. 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.
3. Supplies of water other than water for enterprises, distilled or mineral water
4. Supplies of drugs and medicines only where prescribed
5. Supplies of aids for the disabled; medical equipment, aids and other appliances normally intended to alleviate or treat disability
(excluding hearing aids, dental prostheses, spectacles, etc.), for the exclusive personal use of the disabled, including
the repair of such goods and the supply of children's car seats
6. Supplies of young children’s clothing and footwear; protective clothing
8. Sale or long lease of new dwellings or new relevant residential buildings and converting non-residential buildings into these;
the supply of construction services in the course of new dwellings or relevant residential buildings but not for conversions of
non-residential buildings to dwellings
9. Supplies of certain materials by a person supplying the above-mentioned services,
excluding maintenance and repair work
10. Supplies for and by charity organisations of goods and of medical and scientific equipment donated with a view to being sold
11. Supplies of magnetic tape and tape recorders , etc. to the Royal National Institute for the Blind
12. Supplies to a charity organisation of radio receivers for free loan to blind persons
13. Water and sewerage services
14. The transport of passengers in any vehicle (other than taxi), vessel or aircraft with the capacity of carrying at least 10 passengers
or by the Post Office; or by any scheduled service
15. The transport of passengers or freight from or to a place outside the United Kingdom
16. Commercial ship and aircraft stores
17. Supplies of residential caravans and houseboats
18. Supplies of boots and helmets for industrial use
19. Supplies of motor-cycle and cycle helmets
20. Certain supplies of gold, banknotes.
21. Exports.
Geographical features of the application 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.7. Supplies of books, children's painting and picture books, newspapers, periodicals, magazines, brochures, leaflets,
pamphlets, sheet music, maps, publications (certain items are standard-rated such as exercise books, letterheads, posters)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)
205
1. Supplies of food and drink for human consumption (excluding alcoholic drinks, confectionery, crisps and savoury
snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water)