The European Commission sets the broad VAT rules through the European VAT Directives. The minimum rate for VAT has been set at 15% and each member state is free to choose a rate higher than this. Member states can also set two reduced rates which must be above 5%; however there are exceptions and some countries have a third reduced vat rate because it was in place before they joined the EU.
20% Standard – All other taxable goods and services
13% Reduced – Domestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production (from farm); cut flowers and plants for decorative use
10% Reduced – Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (excluding flights); international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste and waste water; restaurants (ex all beverages); cut flowers and plants for food production; some agricultural supplies; writers and composers
0% Zero – Intra-community and international transport (excluding road and rail); hotel accommodation
21% Standard – All other taxable goods and services
12% Reduced – Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use
6% Reduced – Some foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (including e-books); newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accommodation; admission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles (cars for the disabled); some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen); firewood; cut flowers and plants for decorative use and food production; writers and composers; firewood; restaurants and catering (all beverages excluded)
0% Zero – Some daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways)
20% Standard – All other supplies of goods or services
9% Reduced – Hotel accommodation
0% Zero – Intra-community and international transport
25% Standard – All other taxable goods and services
13% Standard – Some foodstuffs; water supplies (excluding bottled water); newspapers (other than daily published newspapers with less than 50% advertising content); periodicals (magazines other than science periodicals with less than 50% advertising content); tickets for concerts; hotel accommodation; café, restaurant and hotel services (excluding alcohol); some agricultural inputs; certain undertaker and cremation services supplies; children’s car seats; electricity supply; some writers and composers services; some domestic waste collection
5% Standard – Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (including e-books); daily newspapers (with less than 50% advertising content); scientific periodicals; admission to cinema
0% Zero – Intra-community and international transport (excluding road and rail)
19% Standard – All other taxable goods and services; land transactions for business use
9% Reduced – Domestic road passenger transport; domestic passenger transport by sea; hotel accommodation; restaurants and catering services; cafes
5% Reduced – Certain foodstuffs; non-alcoholic beverages; water supplies; pharmaceutical products; medical equipment for disabled persons; children’s car seats; certain passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; renovation and repair of private dwellings; some agricultural supplies; admission to sports events; use of sporting facilities; domestic waste collection; hairdressing; some undertaker and cremation services; LPG (in cylinders); take away food (excluding soft drinks and alcoholic beverages); social housing; cut flowers for food production; waste and waste water treatment; works of art, collectors items and antiques; certain services on intracommunity flights
0% Zero – Intra-community and international transport; goods purchased on international flights
21% Standard – All other taxable goods and services
15% Reduced – Foodstuffs (excluding essential child nutrition and gluten-free food); non-alcoholic beverages; take away food; water supplies; medical equipment for disabled persons; children’s car seats; some domestic passenger transport; admission to cultural events, shows and amusement parks; writers and composers; social housing; renovation and repair of private dwellings; cleaning of private households; some agricultural supplies; hotel accommodation; admission to sporting events; use of sporting facilities; social services; supplies to undertaker and cremation services; medical and dental care; domestic care services; firewood; some pharmaceuticals; some domestic waste collection and street cleaning; treatment of waste and waste water; food provided in restaurants and cafes; cut flowers and plants for decorative use; writers, composers and food production
10% Reduced – Foodstuffs (selected baby food and gluten-free food); newspapers and periodicals; some pharmaceutical products; some books (including e-books)
0% Zero – Intra-community and international transport
25% Standard – All other taxable goods and services
0% Zero – Newspapers and journals (published more than once a month); intra-community and international transport
20% Standard – All other taxable goods and services
9% Reduced – Certain pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation
0% Zero – Intra-community and international transport
24% Standard – All other taxable goods and services
14% Reduced – Foodstuffs (excluding live animals); some agricultural supplies; restaurants and catering services (excluding alcoholic beverages); soft drinks; take away food; cut flowers and plants for food production
10% Reduced – Pharmaceutical products; domestic passenger transport; books (including e-books); newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport
0% Zero – Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins; certain works of art, collectors items and antiques
20% Standard – All other taxable goods and services
10% Reduced – Some foodstuffs; certain non-alcoholic beverages; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services ;admission to amusement parks (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accommodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs (except supply of alcoholic beverages); cut flowers and plants for decorative use; writers and composers etc; some social housing; some works of art, collectors items and antiques
5.5% Reduced – Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing; some renovation and repair of private dwellings; admission to sports events; some domestic care services; cut flowers and plants for food production; sanitary protection for women
2.1% Reduced – Some pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff
0% Zero – Intra-community and international transport (excluding road and inland waterways
19% Standard – All other taxable goods and services
7% Reduced – Some foodstuffs; water supplies (excluding bottled water); medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding books whose content is harmful to minors); e-books; audiobooks; newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising); admission to cultural events; writers and composers; some agricultural inputs; hotel accommodation (only short-term accommodation); certain admission to sports events; social services; medical and dental care; firewood; some timber for industrial use; take away food; cut flowers and plants for decorative use and food production; taxation of some gold coins and jewellery
0% Zero – Intra-community and international transport (excluding road and rail and some inland waterways transport)
24% Standard – All other taxable goods and services
13% Reduced – Some foodstuffs; certain take away food; some cut flowers and plants for food production; some non-alcoholic beverages; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation (bed and breakfast); certain social services; restaurant and catering (other than entertainment centres); services for boarding schools; structures for disabled persons; structures providing accommodation for mentally disabled persons, people with mental disorders and drug users
6% Reduced – Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre and concert admissions; supply of electricity, gas and district heating
0% Zero – Intra-community and international air and sea transport
27% Standard – All other taxable goods and services
18% Reduced – Certain foodstuffs; some take away food; admission to certain open-air concerts
5% Reduced – Certain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons (excluding repair); books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies of new buildings; restaurant and catering services (food prepared on site and non-alcoholic beverages); internet access services; certain writers and composers services; accommodation services from hotels, B&B and house sharing
0% Zero – Intra-community and international transport
23% Standard – All other taxable goods and services
13.5% Reduced – Certain foodstuffs; some pharmaceutical products; children’s car seats; social housing; renovation and repair of private dwellings; cleaning in private households; some agricultural supplies; medical and dental care; collection of domestic waste; treatment of waste and waste water; minor repairs of bicycles, shoes and leather goods and household linen; supplies of natural gas, electricity and district heating; heating oil; firewood; construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; health studio services; tourism services; photography services; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use; concrete and concrete blocks; some books; admission to amusement parks; hotel accommodation; restaurant and catering (excluding beverages); hairdressing; take-away food; bars and cafes
9% Reduced – Certain foodstuffs; newspapers and periodicals; admission to cultural events; use of sports facilities; hairdressing; e-books and digital publications
4.8% Reduced – Livestock intended for use in the preparation of foodstuffs; some agricultural supplies
0% Zero – Some foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production; supplies of seeds and plants for use in food production; some books; children’s nappies
22% Standard – All other taxable goods and services
10% Reduced – Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work on new buildings; some supplies of new buildings (non-luxurious); some agricultural supplies; hotel accommodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production
5% Reduced – Some foodstuffs; some social services; certain passenger transport
4% Reduced – Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; e-books with an international standard book number (ISBN) ; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; motor vehicles for the disabled; construction work on new buildings (for first housing); supplies of new buildings (for first housing)
0% Zero – Intra-community and international transport
21% Reduced – All other taxable goods and services
12% Reduced – Food products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books (excluding e-books); newspaper and periodicals; hotel accommodation; district heating
5% Reduced – A range of locally produced vegetables and fruit
0% Zero – Intra-community and international transport
21% Reduced – All other taxable goods and services
9% Reduced – Some domestic passenger transport; hotel accommodation; district heating; books (excluding e-books); firewood
5% Reduced – Pharmaceutical products; medical equipment for disabled persons; newspapers and periodicals (some exceptions)
0% Zero – Intra-community and international transport
16% Standard – All other taxable goods and services
14% Reduced – Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit
8% Reduced – Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use; some works of art and antiques
3% Reduced – Foodstuffs; soft drinks; children’s clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; certain books (including e-books); certain newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; agricultural supplies (excluding pesticides); hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and nightclubs, cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; some telephone services; some writers and composers services (royalties); raw wool; treatment of waste and waste water; some goods and services for consumption on-board passenger transport; some works of art, collectors items and antiques
0% Zero – Intra-community and international transpor6
18% Standard – All other taxable goods and services
7% Reduced – Hotel accommodation; use of sporting facilities
5% Reduced – Medical equipment for disabled persons; books (including e-books); newspapers and periodicals; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity
0% Zero – Some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; live animals for human consumption; intra-community and international transport; domestic passenger transport (excluding road); cut flowers and plants for food production
21% Standard – All other taxable goods and services
9% Reduced – Foodstuffs (excluding foodstuffs for animal consumption); some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport (excluding air travel); intra-community and international road, rail and inland waterway passenger transport; books (including e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; certain renovation and repair of private dwellings; certain cleaning of private households; hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and night clubs; admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing; cut flowers and plants for decorative use (some exclusions) and food production; some works of art, collectors items and antiques
0% Zero – Taxation of gold coins; intra-community and international passenger transport by air and sea
23% Standard – All other taxable goods and services
8% Reduced – Mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme); some unprocessed spices (e.g. cumin, saffron, turmeric); specialised magazines
5% Reduced – Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic articles (sanitary napkins, hygienic tampons, diapers); books, brochures, leaflets and similar materials, printed, even in single sheets; regional or local magazines only, for the rest of ex 4902 group 8% applies; children’s, picture, drawing or colouring books; maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed; other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above)
0% Zero – Intra-community and international passenger transport (excluding inland waterway and road transport); services supplied during international transport
23% Standard – All other taxable goods and services
13% Reduced – Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture; some goods and services for consumption on-board transportation
6% Reduced – Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (including e-books); certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; some social services; some medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services; fruit juices; firewood; cut flowers and plants for decorative use and food production; construction work on new buildings; some legal services; some goods for consumption on-board transportation; treatment of waste water; some works of art, collectors items and antiques
0% Zero – Intra-community and international passenger transport
19% Standard – All other taxable goods and services
9% Reduced – Foodstuffs; pharmaceutical products; medical equipment for disabled persons; hotel accommodation; water supplies; some beer; soft drinks; cut flowers and plants for food production; some agricultural supplies; some goods and services for consumption on-board transportation.
5% Reduced – Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events; admission to amusement parks; hotel accommodation; restaurants and catering services (excluding some alcoholic beverages); take-away food; bars, cafes and nightclubs (excluding some alcoholic beverages); Residential properties
0% Zero – Intra-community and international passenger transport
20% Standard – All other taxable goods and services
10% Reduced – Some foodstuffs; some pharmaceutical products; some medical equipment for disabled persons; books (excluding e-books); hotel and accommodation
0% Zero – Intra-community and international passenger transport
22% Standard – All other taxable goods and services
9.5% Reduced – Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; newspapers and periodicals; cultural events and theme parks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accommodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; treatment of waste and waste water; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies of new buildings; certain construction work for new buildings
5% Reduced – E-books; printed books
0% Zero – Intra-community and international transport (excluding road transport)
21% Standard – All other taxable goods and services
10% Reduced – Some foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; some renovation and repair of private dwellings; agricultural supplies; hotel accommodation; restaurants and catering services; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; take away food; cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sporting events (amateur sporting events only); treatment of waste and waste water; admission to certain cultural services
4% Reduced – Some foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books (excluding e-books); certain newspapers and periodicals; some social housing; some social services; some construction work on new buildings; some domestic care services
0% Zero – Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea
25% Standard – All other taxable goods and services
12% Reduced – Some foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation; restaurant and catering services; some works of art, collectors items and antiques
6% Reduced – Domestic passenger transport; books (including e-books); newspapers and some periodicals; admission to cultural events (excluding cinema); writers and composers; admission to sports events; use of sports facilities
0% Zero – Medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport
20% Standard – All other taxable goods and services
5% Reduced – Children’s car seats; certain social housing; some social services; electricity, natural gas and district heating supplies (for domestic use only); some energy-saving domestic installations and goods; LPG and heating oil (for domestic use only); some renovation and repairs of private dwellings; some medical equipment for disabled persons
0% Zero – Some social housing; printed books (including e-books); newspapers and periodicals; renovations to private housing (Isle of Man only); collections of domestic refuse; household water supplies (except distilled and mineral water); supplies of food and drink (some exceptions); take away food (if bought on the catering premises); cut flowers and plants for food production; prescribed pharmaceutical products; certain medical supplies for disabled persons; domestic passenger transport; children’s clothing and footwear; children’s diapers; live animals destined for human consumption; seed supplies; supply of animal feed; supplies of residential caravans and houseboats; some construction work on new buildings; some supplies of new buildings; sewerage services; motor cycle and bicycle helmets; commercial ship and aircraft stores; intra-community and international passenger transport; some gold ingots, bars and coins, women’s sanitary products
