VAT r ates - ec.europa.eu

1 (2021) EN VAT rates applied in the Member States of the European Union Situation at 1st January 2021 NB: Publication of this document will be discontinued. This is therefore the latest version published. For updated information about VAT rates in force in the Member States of the European Union, you are invited to check the Taxes in Europe Database (TEDB) on the website of DG TAXUD. Easily accessible and comparable information on VAT rates can be found through the available search engine. OF VAT RATES APPLIED IN THE MEMBER OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODS AND SERVICES CONTAINED IN ANNEX III OF VAT DIRECTIVE 2006/112 OF THE PARKING RATE IN CERTAIN MEMBER OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER 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) RATES GENERALLY APPLIED IN THE MEMBER STATES TO CERTAIN PRODUCTS OR FEATURES OF THE APPLICATION OF THE VAT IN THE EUROPEAN EVOLUTION OF THE VAT RATES APPLICABLE IN THE MEMBER :The purpose of this document is to disseminate information about the VAT rates in force in the Member States of the European Union.

2 The information has been supplied by the respective Member States and complemented by the Commissions Commission cannot be held responsible for its accuracy or completeness, neither does its publication imply any endorsementby the Commission of the Member States legal provisions. of VAT rates applied in the Member States (in %)Member StatesCodeSuper-reduced Reduced Standard Parking RateTemporaryBelgiumBE-6 / 122112 BulgariaBG-920--Czech RepublicCZ-10 / / *GreeceEL-6 / / 1020--CroatiaHR-5 / 1325--ItalyIT45 / 1022--CyprusCY-5 / 919--LatviaLV- 5 / 1221--LithuaniaLT-5 / 921--LuxembourgLU381714 HungaryHU-5 / 1827--MaltaMT-5 / 718--NetherlandsNL-921--AustriaAT-10 / 1320135**PolandPL-5 / 823--PortugalPT-6 / 132313 RomaniaRO-5 / 919--SloveniaSI-5 / /1424--SwedenSE-6 / 1225--** Temporary reduced rate from to.

3 Exemptions with a refund of tax paid at preceding stages (zero rates) are not included above (see section V)* The Standard Rate of VAT was temporarily reduced from 23% to 21% from to of reduced VAT rates by the member states to the categories of goods and services contained in Annex III of VAT Directive 2006/112/EC0 = zero rate (exemption with refund of tax paid at preceding stage); [ex] = exemption; N/A = not applicableCategoryBEBGCZDKDEEEIEELESFRHR ITCYLVLTLUHUMTNLATPLPTROSISKFISE[ex] [21]2025102127232310[ex][ex]13151324[ex] [21] [ex][ex] [21]2410252217272122202425 Children s car [ex][ex]700[ex]5[ex]9[ex][ex]10005996101 519[ex] [-] [ex] ,520[ex] [ex][ex][ex][ex][ex]6[ex] [ex][ex][ex]5[ex][ex][ex][ex][ex] [ex][ex]3[ex]8[ex]212417272320[ex][ex][e x][ex]21272220[ex]1013[ex]35[ex]13[ex][e x][ex] [-]N/A2410252015[ex]72522521212121[ex]21 [-]823327N/A[ex][ex]20101092117231927232 21831821193242459,556105245[ex]20[ex] , composers TV/ cable TV[21]TV licence2025[-]202120251920214[21]2424207 92520242125921209212025920207721152405 Transport of passengers[ex][ex]

4 2025192024102 Water supplies1 Foodstuffs7137194252020624123 Pharmaceutical products920 Medical equipment for disabled persons2510420255519[21] [ex] ,551061086205592155919211719122132702121 56 Periodicals7 Admission to cultural services (shows, cinema, theatre)625 Books19 Newspapers25 Admission to amusement parks9 Books on other physical means of support2152510[-] [21]21N/A[ex] [ex] [ex][ex][ex] [21]222323107515191069107121521219102517 275232210[ex]710[ex]10[ex][ex][ex]152519 21[ex][ex][ex][ex][ex][ex][ex][ex][ex][e x]625212015[ex][ex][ex][ex]1345102115252 410222110232220256135[ex]21251925[ex][ex ][ex][ex][ex][ex][ex][ex][ex][ex] [-][-]1013211924202519 Minor repairing (including mending and alteration) and leather and household (*) excluding materials which form a significant part of the value of the supply(**) home help and care of the young, elderly, sick or disabled10201412225212132718913855203518 2520[ex]1910b2519918 and repairing of private dwellings (*) cleaning and cleaning in private households1215251925 [ex] [ex] [ex]2121172127[ex]8327921213121920614525 1955[ex] [ex][ex]23[ex][ex][ex][ex]202112 [ex]619[ex]208[ex] [ex][ex]1061024[ex][ex] care services (**)

5 212121[ex]212010212015[ex]101319202421[e x][ex] [ex]2525[ex][ex]2010520[ex][ex]7[ex][ex] [ex]20 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[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[ex]19202520[ex]414 Use of sporting facilities 16 Supplies by undertakers and cremation services12aRestaurant and catering services2013 Admission to sporting events962015 Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC611 Agricultural inputs6152021241012 Hotel housing2015201322241019202121[ex][ex]623 23[ex]20869[ex]823[ex][ex] [ex] [ex] of the parking rate in certain Member StatesBELGIUMThe parking rate of 12% applies to:Certain energy products such as.

6 - 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 parking rate of applies to:1. Fuel for power and heating, coal, peat, timber, electricity, gas (for heating and lighting, not including auto LPG), heating n-residential uilding services related to non-residential property, including installation where material is not a significant part of the value of the Routine cleaning of non-residential Concrete and concrete Tour guide 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 Repair and maintenance of cars, other vehicles, vessels and 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 %.

7 9. Health studio Jockeys' Photographic services including photographic Car driving Veterinary Artificial insemination services for animals and the sale of livestock semen. 15. Works of art and 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 products4. Printed advertising material, commercial catalogues and the like; tourist publications5. Supply of heat other than supply of district heating; supply of air conditioning6. Management and safekeeping of securities; management of credit and credit guarantees by a person or organisation other than that who granted the credit.

8 AUSTRIAThe parking rate of 13% applies to:Wines produced on an agricultural holding by the parking rate of 13% applies to:1. Wine2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding or Diesel for the of super-reduced rates (less than 5%) applied in the Member States( : The list is not exhaustive)GOODS andSERVICESFood : Mineral water/lemonade3 Clothing and footwear for Books443- Books on other physical means of support443- licence of radio and TV3- Hotels3- Restaurants3 Admission to cultural services, shows (cinema, theatre, sports) of sports installations3- Treatment of waste and waste water3 Collection of household waste3 Passenger transport3 Property sector.

9 - Supply of new buildings43- Renovation and repairs3 Construction work on new buildings443 Supply of services by writers, composers and performing artists3 Medical equipment for disabled persons43 Water distribution3 Social services and domestic care services 4 Supplies by undertakers and cremation services3- Cut flowers and plants- Pesticides, natural and artificial fertilizers4 Raw wool3 Agricultural 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)BELGIUM1. Certain recuperation substances and recuperation products. 2. Raw furskins of rabbits and , including newspapers delivered electronically, which are usually published at least once a Supplies of printed books and booklets, including atlases, but excluding.

10 (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 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 Supplies of certain fertilisers in units of not less than 10 Supplies of animal feeding stuffs excluding medicine which is packaged, sold or otherwise designated for the useof dogs, cats, cage birds or domestic Supplies of orally administered medicines for human 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 Supplies of sanitary towels and sanitary Supplies of medical equipment such as wheelchairs, walking frames and crutches, orthopaedic appliances andother artificial parts of the body (excluding false teeth, corrective spectacles and contact lenses).