Vat Rates En01012015

Taxud.c.
1(2015) - EN
VAT Rates
Applied in the Member States
of the European Union
Situation at 1st January 2015
CONTENTS
I.
LIST OF VAT RATES APPLIED IN THE MEMBER STATES .................................................................. 3
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............................... 4
III.
APPLICATION OF THE PARKING RATE IN CERTAIN MEMBER STATES ...................................... 9
IV.
LIST OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER STATES...... 11
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) ................. 13
VI.
VAT RATES GENERALLY APPLIED IN THE MEMBER STATES TO CERTAIN PRODUCTS OR SERVICES
............................................................................................................................................................................ 15
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 ...................... 23
21
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, but part of it has not been verified by some of them yet. The Commission cannot
be held responsible for its accuracy or completeness, neither does its publication imply any
endorsement by the Commission of those Member States legal provisions.
I. LIST OF VAT RATES APPLIED IN THE MEMBER STATES
Code
Super
Reduced
Rate
Reduced Rate
Standard
Rate
Parking Rate
Belgium
BE
6 / 12
21
12
Bulgaria
BG
20
Czech Republic
CZ
10 / 15
21
Denmark
DK
25
Germany
DE
19
Estonia
EE
20
Greece
EL
6,5 / 13
23
Spain
ES
10
21
France
FR
2,1
5,5 / 10
20
Croatia
HR
5 / 13
25
Ireland
IE
4,8
9 / 13,5
23
13,5
Italy
IT
10
22
Cyprus
CY
5/9
19
Latvia
LV
12
21
Lithuania
LT
5/9
21
Luxembourg
LU
17
14
Hungary
HU
5 / 18
27
Malta
MT
5/7
18
Netherlands
NL
21
Austria
AT
10
20
12
Poland
PL
5/8
23
Portugal
PT
6 / 13
23
13
Romania
RO
5/9
24
Slovenia
SI
9,5
22
Slovakia
SK
10
20
Finland
FI
10 / 14
24
Sweden
SE
6 / 12
25
United Kingdom
UK
20
Member States
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
Category
1. Foodstuffs
BE
BG
CZ
DK
DE
EE
EL
ES
FR
HR
IE
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
20
101
25
20
13
5,5
52
21
21
183
27
04
10
9
24
9,5
20
14
12
10
10
135
4,8
13,5
10
19
126
13
25
20
20
25
23
23
12
15
19
21
2. Water supplies
3. Pharmaceutical
products
20
20
15
10
25
25
19
20
Childrens car seats

5. Transport of
passengers
(+see n VI)
[ex]
13
6,5
10
13
21
4. Medical equipment
for disabled persons
20
15
25
5,5
2,1
13
23
[ex]9
25
23
10
10
21
21
27
10
24
9,5
20
24
25
10
12
511
512
10
9,5
10
10
25
20
24
25
[ex]
[ex]
10
27
23
21
20
25
23
22
13
10
5,5
513
25
23
22
21
17
5
12
511
21
17
27
Periodicals
914
9,5
10
21
20
15
25
19
20
23
21
20
25
13,5
22
21
21
17
27
18
21
20
24
22
20
24
25
20
15
[ex]
20
13
10
10
25
[ex]
10
12
915
[ex]
27
016
[ex]
10
24
9,5
10
19
[ex]
[ex]17
21
20
10
25
6,5
21
Books on other
physical means of
support
Newspapers
20
21
19
6. Books
23
5,5
21
2019
18
20
21
12
10
22
9,5
10
10
23
21
20
21
25
19
20
23
5,5
2019
23
420
22
19
21
21
20
23
9,5
20
24
621
25
022
20
0
6
20
15
0
25
923
6,5
4
21
2,1
20
524
1326
12
10
8
23
9,5
20
1025
24
20
15
25
927
6,5
2,1
25
528
12
10
9,5
20
1024
[ex]
21
20
1329
24
10
21
0
6
21
7. Admission to cultural [ex]

services (shows,
6
cinema, theatre)
22
23
25
20
15
25
[ex]
7
20
13
[ex]30
5,5
6,534
21
20
531
1332
25
[ex]
10
[ex]
[ex] [ex]33
2135
21
27
[ex]
10
[ex]
13
9,5
20
[ex]
20
II.
Category
Admission to
amusement parks
8. Pay TV/ cable TV
BE
BG
CZ
DK
DE
EE
EL
ES
FR
HR
IE
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
20
15
25
19
20
13
21
1036
25
22
21
21
27
18
10
23
9,5
20
10
25
20
21
20
[ex] 37
25
19
20
[ex]
21
20
10
[ex]38
23
22
19
21
21
[ex]
18
21
10
23
24
22
[ex]
24
25
20
17
2740
[ex]
[ex]
10
[ex]
[ex]
[ex]
20
25
20
[ex]
1339
21
TV licence
[-]
20
[ex] 36
25
[ex]
20
[ex]
25
21
2,1
N/A
[ex]
19
[-]
21
20
15
[ex]
[ex]
20
13
21
5,5
21
[ex]46
23
25
[ex]
[ex]
21
27
18
22
[ex]
10. Social housing
1248
[ex]
10
23
2042
6
24
2743
21
9. Writers, composers,
...
2341
20
21
10
23
24
[ex]
[ex]
2244
2045
9,5
20
1047
[ex]
[ex]
20
15
25
19
20
13
[ex]
5,5
25
13,5
20
19
21
21
10
349
27
[ex]
21
20
17
[ex]
9,5
20
24
10a Renovation and

repairing of private
dwellings (*)
10b Window cleaning
and cleaning in
private households
11. Agricultural inputs
21
650
20
15
25
19
20
21
20
15
25
19
20
23
20
15
25
20
13
12
12. Hotel
accommodation
12a Restaurant and
catering services
Restaurants
13. Admission to
sporting events
14. Use of sporting
facilities
15. Social services
51
13
52
10
20
25
13,5
10
21
21
17
27
18
20
24
9,5
20
24
25
555
21
10
25
13,5
22
19
21
21
27
18
21
20
23
23
24
9.5
20
24
25
20
10
10
25
13,5
21
21
27
18
10
24
9,5
20
24
25
20
20
10
19
17
13
22
10
12
18
10
23
8
23
6
9,5
20
10
12
20
10
21
53
54
14
21
6
15
25
6,5
10
10
13
1256
20
21
25
19
20
13
10
1057
13
958
[ex]59
10
21
21
360
27
18
661
1062
863
23
24
22
9,564
20
14
12
20
20
15
[ex]
20
13
10
20
25
[ex]
10
21
21
27
18
20
23
24
9,5
20
10
[ex]
20
[ex]
6
20
15
25
[ex]
19
[ex]
20
23
21
[ex]
20
25
22
22
19
21
21
[ex]
3
27
18
20
23
24
9,5
20
[ex]
10
6
6
20
25
19
[ex]
17.5
20
[ex]
25
[ex]
13
10
20
25
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
22
[ex]
[ex]
[ex]
[ex]
6
15
21
[ex]
[ex]
21
[ex]
23
21
10
17
[ex]
22
[ex]
10
[ex]
20
[ex]65 [ex]
25
II.
Category
16. Supplies by
undertakers and
cremation services
17. Medical and
dental care
BE
BG
CZ
DK
DE
EE
EL
ES
FR
HR
IE
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
20
15
[ex]
19
20
13
21
20
25
23
[ex]
21
21
27
18
[ex]
20
[ex]
24
9,5
20
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
[ex]
24
9,5
20
24
25
21
[ex]
[ex]
[ex]
20
[ex]
[ex]
[ex]
15
18. Collection of domestic

waste and street
cleaning, ...
19. Minor repairing
(including mending
and alteration) of:
Bicycles
21
20
21
21
20
21
25
19
20
13
21
20
25
13,5
22
19
21
21
27
20
23
24
9,5
20
10
25
20
Shoes and leather

goods
Clothing and
household linen
20. Domestic care
services (**)
21. Hairdressing
21
20
21
25
19
20
13
21
20
25
13,5
22
19
21
21
27
20
23
24
9,5
20
10
25
20
21
20
21
25
19
20
13
21
20
25
13,5
22
19
21
21
27
20
23
24
9,5
20
10
25
20
21
20
15
25
19
20
13
21
5,5
10
25
[ex]
[ex]
19
21
21
21
20
23
24
9,5
20
24
25
20
21
20
21
25
19
20
23
21
20
25
22
21
21
18
20
23
24
9,5
20
1034
25
20
[ex]
25
68
15
[-]
20
19
13
21
[ex]
[ex]
13
10
[ex]
69
[ex]
[ex] [ex]66 [ex]
21
13,5
20
25
13,5
[ex]
10
21
21
21
27
18
2167
10
10
[ex]
27
17 [ex]70
8
27
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 disabled
1
CZ: 10% applies to essential child nutrition

HR: 5% applies to: all types of bread and milk (pasteurized, homogenized and condensed milk excluding chocolate milk and milk products) and
substitute for mother`s milk
3
HU: As of 1 July 2009 a reduced rate of 18% applies to: milk and milk products (excluding mothers milk); Dairy products; Flavoured milk; and
products containing cereals, flour, starch, or milk.
4
MT: Some confectionery is at 5%
5
HR: 13 % VAT rate is applicable to the edible animal or vegetable fats and oils, to the white, crystal sugar made of sugar beet and sugar cane, and to
food for infants and processed cereal-based food for infants and young children
6
LV: Products for infants
7
EL: When the water is provided by public authorities
8
HR: Supply of water (excluding bottled water and other packaging of water)
9
IE: When the water is provided by local authorities
10
HR: Pharmaceutical products in accordance with the Decision on determining the list of medical products rendered by the Croatian Health Insurance
Fund
11
LT: 5% VAT rate is applicable only to the supply of pharmaceuticals and medical aids to persons who have the right to the total or partial
reimbursement of the acquisition expenses of these goods in accordance with the Law on Health Insurance 12 HU: Only human medical products
2
II.
HR: Supply of orthopaedic products and prostheses of any type and accessories to them, with the exception of dental prostheses (in accordance with
the Order on Orthopaedic and other appliances of the Croatian Health Insurance Fund)
14
RO: Supply of orthopaedic products and prostheses of any type and accessories to them, with the exception of dental prostheses
15
LT: 9% VAT rate applies to public passenger transportation services on regular routes
16
MT: Transport of passengers by the Scheduled Public Bus Service. Other transport of passengers, e.g. a taxi service, is at 18%
17
LV: Transport of schoolchildren conducted by carriers licensed specially for this reason
18
HR: Books with professional, scientific, artistic, cultural and educational content; textbooks for pedagogical, primary, secondary and tertiary education
19
FR: Books which have a pornographic character or which may incite violence
20
IT: Books in Braille and on cassettes or other magnetic support for the blind or persons with impaired vision
21
SE: The reduced VAT rate of 6% also applies to goods that make information available to people with reading disablements through sign language or
Braille
22
UK: Zero rate for supplies of talking books for the blind and handicapped but only when supplied to charities
23
EE: Newspapers and periodicals containing mainly publicity, private advertisements or erotic/pornographic material are at 20%
24
HR: Daily published newspapers if the informative content encompasses at least 25 000 words per edition (excluding newspapers with more than 50%
of the content used for advertising)
25
FI: Newspapers and periodicals provided that they are sold on subscription for a period of at least one month
26
HR: Newspapers other than daily published newspapers whose informative content encompasses at least 25 000 wordsper edition unless more than
50% of content is used for advertising
27
EE: Newspapers and periodicals containing mainly publicity, private advertisements or erotic/pornographic material are at 20%
28
HR: Only science magazines
29
HR: Magazines other than science magazines unless more than 50 % of contents is used for advertising
30
ES: Supplied by bodies governed by public law or by other organisations recognised as charitable by the Member State concerned
31
HR: Admissions to cinema (film shows)
32
HR: Tickets for concerts
33
LT: Supplied by non-profit making legal persons
34
EL: Only for the theatre
35
LV: Admissions to cinema (film shows)
36
FR: Amusement parks which do not illustrate any cultural topic are liable to the standard rate of 20%
37
CZ: Public radio and TV broadcasting, excluding those of a commercial nature, are exempt
38
HR: Public radio and TV broadcasting, excluding those of a commercial nature, are exempt
39
EL: Services provided by public radio and public TV are exempted
40
HU: Services provided by public radio and public TV are exempted
41
PL: Services connected with video tapes and with all advertising and promotion movies, and operation of information agencies
42
SK: Public radio and TV broadcasting, excluding those of a commercial nature, are exempt
43
HU: Services provided by public radio and public TV are exempted
44
SI: Public radio and TV broadcasting, excluding those of a commercial nature, are exempt
45
SK: Public radio and TV broadcasting, excluding those of a commercial nature, are exempt
46
HR: If the income earned by a self-employed artist, composer etc. is more than KN 230.000 for the prior financial year
13
47
FI: Copyright royalties collected by copyright organisations

7
II.
48
Provided that all the conditions are fulfilled

Houses used as a principal dwelling
6% on renovation and repairing of private dwellings completed more than 5 years ago
Only for old private dwellings
Bricklaying work for the repair of private dwellings
Renovation and repairing of private dwellings completed at least 2 years ago
Painting and plastering services for the renovation and repairing of private dwellings more than 15 years old; application of a reduced 6% VAT rate
for rebuilding, renovation and repair of owner-occupied dwellings from 1.03.2013 until 1.03.2014
For the Isle of Man only
All beverages are excluded
Alcoholic beverages are subject to the standard rate
All beverages are excluded
Catering services supplied to patients in a hospital or students at their school
10% on food, 10% on milk and chocolate, 20% on coffee, tea and other alcoholic or not alcoholic beverages
VAT rate of 9,5% applies to the preparation of meals
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, are exempted
IE: Dental care is exempt
Collection 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
which are carried out by a private enterprise which is called in by the public authorities. There will be no levy imposed toward citizens
Cleaning and draining of waste water, collection of domestic waste
When these services are supplied by public authorities
Social services, with the exception of social catering
49
50
51
52
53
54
BE:
LU:
BE:
EL:
ES:
FR:
NL:
55
UK:
BE
57
FR:
58
IE:
59
IE:
60
LU:
61
NL:
62
AT:
63
PL:
64
SI:
65
SI:
56
66
67
68
69
70
IE:
NL:
CZ:
EL:
HU:

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Taxud.c.

Situation at 1st January 2015

LIST OF VAT RATES APPLIED IN THE MEMBER STATES .................................................................. 3

APPLICATION OF THE PARKING RATE IN CERTAIN MEMBER STATES ...................................... 9

GEOGRAPHICAL FEATURES OF THE APPLICATION OF THE VAT IN THE EUROPEAN UNION

I. LIST OF VAT RATES APPLIED IN THE MEMBER STATES

Childrens car seats

7. Admission to cultural [ex]

10. Social housing

10a Renovation and

18. Collection of domestic

Shoes and leather

[ex] [ex]66 [ex]

CZ: 10% applies to essential child nutrition

FI: Copyright royalties collected by copyright organisations

Provided that all the conditions are fulfilled

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