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The Value Added Tax, or VAT, in the European Union is a general consumption tax. Business which are located within the EU, must charge their customers using the appropriate VAT rate for their goods and services. As of 2015, a number of key rules have changed. This particularly affects many digital services as customers must now be taxed at the rate in their member state, not that of your company.
If your business is based in Europe, ChargeDesk can add the appropriate tax rates to your invoices.
In order to use this feature, sales tax must already be included in the price a customer has paid.
Typically this means that you charge one price for a product for all customers and then account for the appropriate percentage of tax after the purchase has been made.
Activating VAT rates will add a MOSS VAT Summary to the reports section for this company. You can use this to easily report your VAT to MOSS at the end of each quarter.
ChargeDesk can handle a number of different tax senarios including the ability to tax based on the customer's member state, and to zero-rate invoices where a VAT number has been provided by the customer (which they can do by adding this to their own invoice in ChargeDesk).
We automatically update tax rates when they are changed by member states. Current rates are listed below.
| Austria (AT) | 20% |
| Belgium (BE) | 21% |
| Bulgaria (BG) | 20% |
| Croatia (HR) | 25% |
| Cyprus (CY) | 19% |
| Czech Republic (CZ) | 21% |
| Denmark (DK) | 25% |
| Estonia (EE) | 22% |
| Finland (FI) | 24% |
| France (FR) | 20% |
| Germany (DE) | 19% |
| Greece (GR) | 24% |
| Hungary (HU) | 27% |
| Ireland (IE) | 23% |
| Italy (IT) | 22% |
| Latvia (LV) | 21% |
| Lithuania (LT) | 21% |
| Luxembourg (LU) | 17% |
| Malta (MT) | 18% |
| Netherlands (NL) | 21% |
| Poland (PL) | 23% |
| Portugal (PT) | 23% |
| Romania (RO) | 19% |
| Slovakia (SK) | 20% |
| Slovenia (SI) | 22% |
| Spain (ES) | 21% |
| Sweden (SE) | 25% |
| United Kingdom (GB) | 20% |
| LPG | Luxembourg (LU) | 8% |
| LPG (in Cylinders) | Cyprus (CY) | 5% |
| LPG And Heating Oil (for Domestic Use Only) | United Kingdom (GB) | 5% |
| Residential Properties | Romania (RO) | 5% |
| TV Licence | Austria (AT) | 10% |
| Finland (FI) | 10% | |
| Italy (IT) | 4% | |
| Portugal (PT) | 6% | |
| Accommodation Services From Hotels, B&B And House Sharing | Hungary (HU) | 5% |
| Administration Of Credit And Credit Guarantees By A Person Or Organisation Other Than That Granting The Credit | Luxembourg (LU) | 14% |
| Admission To Amusement Parks | Ireland (IE) | 13.5% |
| Romania (RO) | 5% | |
| Admission To Certain Cultural Events | France (FR) | 2.1% |
| Portugal (PT) | 13% | |
| Admission To Certain Cultural Services | Spain (ES) | 10% |
| Admission To Certain Open-air Concerts | Hungary (HU) | 18% |
| Admission To Certain Sports Events | Italy (IT) | 10% |
| Admission To Cinema | Croatia (HR) | 5% |
| Admission To Cultural Events | France (FR) | 5.5% |
| Germany (DE) | 7% | |
| Ireland (IE) | 9% | |
| Italy (IT) | 10% | |
| Romania (RO) | 5% | |
| Admission To Cultural Events (excluding Cinema) | Sweden (SE) | 6% |
| Admission To Cultural Events And Amusement Parks | Cyprus (CY) | 5% |
| Finland (FI) | 10% | |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Admission To Cultural Events, Shows And Amusement Parks | Czech Republic (CZ) | 15% |
| Admission To Some Cultural Events | Malta (MT) | 5% |
| Admission To Some Cultural Services ;admission To Amusement Parks (with Cultural Aspect) | France (FR) | 10% |
| Admission To Sporting Events | Belgium (BE) | 6% |
| Czech Republic (CZ) | 15% | |
| Romania (RO) | 5% | |
| Admission To Sporting Events (amateur Sporting Events Only) | Spain (ES) | 10% |
| Admission To Sports Events | Cyprus (CY) | 5% |
| Finland (FI) | 10% | |
| France (FR) | 5.5% | |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Slovenia (SI) | 9.5% | |
| Sweden (SE) | 6% | |
| Admissions To Cultural Events And Amusement Parks | Austria (AT) | 13% |
| Agricultural Supplies | Austria (AT) | 13% |
| Ireland (IE) | 13.5% | |
| Italy (IT) | 10% | |
| Slovenia (SI) | 9.5% | |
| Spain (ES) | 10% | |
| Agricultural Supplies (excluding Pesticides) | Luxembourg (LU) | 3% |
| Alcoholic Beverages In Bars And Cafes | Italy (IT) | 10% |
| Audiobooks | Germany (DE) | 7% |
| Bars And Cafes | Ireland (IE) | 13.5% |
| Bars, Cafes And Night Clubs | Netherlands (NL) | 9% |
| Bars, Cafes And Nightclubs (except Supply Of Alcoholic Beverages) | France (FR) | 10% |
| Bars, Cafes And Nightclubs (excluding Some Alcoholic Beverages) | Romania (RO) | 5% |
| Bars, Cafes And Nightclubs, Cut Flowers And Plants For Food Production | Luxembourg (LU) | 3% |
| Bars, Cafes, Night Clubs And Alcoholic Beverages Sold Therein | Spain (ES) | 10% |
| Books | Ireland (IE) | 13.5% |
| Books (excluding Books Whose Content Is Harmful To Minors) | Germany (DE) | 7% |
| Books (excluding E-books) | Cyprus (CY) | 5% |
| Estonia (EE) | 9% | |
| Hungary (HU) | 5% | |
| Latvia (LV) | 12% | |
| Lithuania (LT) | 9% | |
| Romania (RO) | 5% | |
| Slovakia (SK) | 10% | |
| Books (excluding Those With Pornographic Or Violent Content) | France (FR) | 5.5% |
| Books (including E-books) | Croatia (HR) | 5% |
| Finland (FI) | 10% | |
| Malta (MT) | 5% | |
| Netherlands (NL) | 9% | |
| Sweden (SE) | 6% | |
| Books, Brochures, Leaflets And Similar Materials, Printed, Even In Single Sheets | Poland (PL) | 5% |
| Cafes | Cyprus (CY) | 5% |
| Café, Restaurant And Hotel Services (excluding Alcohol) | Croatia (HR) | 13% |
| Certain Admission To Sports Events | Germany (DE) | 7% |
| Certain Agricultural Supplies | Belgium (BE) | 12% |
| Portugal (PT) | 6% | |
| Certain Animal Feed | Ireland (IE) | 0% |
| Certain Books | Italy (IT) | 4% |
| Certain Books (including E-books) | Luxembourg (LU) | 3% |
| Certain Cleaning Of Private Households | Netherlands (NL) | 9% |
| Certain Construction Work For New Buildings | Slovenia (SI) | 9.5% |
| Certain Domestic Care Services | France (FR) | 10% |
| Certain Energy Products E.g. Coal, Lignite, Coke | Belgium (BE) | 12% |
| Certain Feminine Hygiene Products | Ireland (IE) | 0% |
| Certain Fertilizers | Ireland (IE) | 0% |
| Certain Foodstuffs | Cyprus (CY) | 5% |
| Hungary (HU) | 5% | |
| Ireland (IE) | 9% | |
| Certain Hairdressing | Ireland (IE) | 9% |
| Certain Medical Equipment For Disabled Persons | Italy (IT) | 4% |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Certain Medical Supplies For Disabled Persons | United Kingdom (GB) | 0% |
| Certain Newspapers And Periodicals | Luxembourg (LU) | 3% |
| Portugal (PT) | 6% | |
| Spain (ES) | 4% | |
| Certain Non-alcoholic Beverages | France (FR) | 10% |
| Certain Passenger Transport | Cyprus (CY) | 5% |
| Italy (IT) | 5% | |
| Certain Pharmaceutical Products | Estonia (EE) | 9% |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Portugal (PT) | 6% | |
| Spain (ES) | 10% | |
| Certain Recycled Materials And By-products | Belgium (BE) | 0% |
| Certain Renovation And Repair Of Private Dwellings | Netherlands (NL) | 9% |
| Certain Repair And Renovation Of Private Dwellings | Belgium (BE) | 6% |
| Certain Services On Intracommunity Flights | Cyprus (CY) | 5% |
| Certain Social Housing | United Kingdom (GB) | 5% |
| Certain Social Services | Greece (GR) | 13% |
| Italy (IT) | 4% | |
| Certain Supplies Of New Buildings | Slovenia (SI) | 9.5% |
| Certain Take Away Food | Greece (GR) | 13% |
| Certain Theatre And Concert Admissions | Greece (GR) | 6% |
| Certain Tyres And Inner Tubes For Agricultural Use | Belgium (BE) | 12% |
| Certain Undertaker And Cremation Services | Belgium (BE) | 6% |
| Certain Undertaker And Cremation Services Supplies | Croatia (HR) | 13% |
| Certain Wines | Luxembourg (LU) | 14% |
| Certain Works Of Art, Collectors Items And Antiques | Finland (FI) | 0% |
| Certain Writers And Composers Services | Hungary (HU) | 5% |
| Children's Car Seats | United Kingdom (GB) | 5% |
| Children's Clothing And Footwear | Luxembourg (LU) | 3% |
| United Kingdom (GB) | 0% | |
| Childrens Car Seats | Czech Republic (CZ) | 15% |
| Ireland (IE) | 13.5% | |
| Childrens\’ Nappies | Ireland (IE) | 0% |
| Children’s Car Seats | Croatia (HR) | 13% |
| Cyprus (CY) | 5% | |
| Portugal (PT) | 6% | |
| Children’s Diapers | Portugal (PT) | 6% |
| United Kingdom (GB) | 0% | |
| Children’s, Picture, Drawing Or Colouring Books | Poland (PL) | 5% |
| Cinemas | Greece (GR) | 13% |
| Cleaning In Private Households | Ireland (IE) | 13.5% |
| Luxembourg (LU) | 8% | |
| Cleaning Of Private Dwellings | Slovenia (SI) | 9.5% |
| Cleaning Of Private Households | Czech Republic (CZ) | 15% |
| Clothing And Footwear For Children | Ireland (IE) | 0% |
| Clothing And Household Linen | Netherlands (NL) | 9% |
| Coffee | Greece (GR) | 13% |
| Collection Of Domestic Waste | Ireland (IE) | 13.5% |
| Italy (IT) | 10% | |
| Luxembourg (LU) | 3% | |
| Collection Of Domestic Waste, Minor Repairs Of Bicycles | Portugal (PT) | 6% |
| Collections Of Domestic Refuse | United Kingdom (GB) | 0% |
| Commercial Ship And Aircraft Stores | United Kingdom (GB) | 0% |
| Concrete And Concrete Blocks | Ireland (IE) | 13.5% |
| Construction Work On New Buildings | Ireland (IE) | 13.5% |
| Portugal (PT) | 6% | |
| Spain (ES) | 10% | |
| Construction Work On New Buildings (for First Housing) | Italy (IT) | 4% |
| Cultural Events And Theme Parks | Slovenia (SI) | 9.5% |
| Cut Flowers And Plants For Decorative Use | Austria (AT) | 13% |
| Czech Republic (CZ) | 15% | |
| France (FR) | 10% | |
| Ireland (IE) | 13.5% | |
| Luxembourg (LU) | 8% | |
| Cut Flowers And Plants For Decorative Use (some Exclusions) And Food Production | Netherlands (NL) | 9% |
| Cut Flowers And Plants For Decorative Use And Food Production | Belgium (BE) | 6% |
| Germany (DE) | 7% | |
| Italy (IT) | 10% | |
| Portugal (PT) | 6% | |
| Slovenia (SI) | 9.5% | |
| Cut Flowers And Plants For Food Production | Austria (AT) | 10% |
| Finland (FI) | 14% | |
| France (FR) | 5.5% | |
| Ireland (IE) | 0% | |
| Malta (MT) | 0% | |
| Romania (RO) | 9% | |
| Spain (ES) | 10% | |
| United Kingdom (GB) | 0% | |
| Cut Flowers For Food Production | Cyprus (CY) | 5% |
| Daily Newspapers (with Less Than 50% Advertising Content) | Croatia (HR) | 5% |
| Diesel For Agriculture | Portugal (PT) | 13% |
| District Heating | Hungary (HU) | 5% |
| Latvia (LV) | 12% | |
| Lithuania (LT) | 9% | |
| Luxembourg (LU) | 8% | |
| Domestic Care Services | Czech Republic (CZ) | 15% |
| Greece (GR) | 13% | |
| Malta (MT) | 5% | |
| Portugal (PT) | 6% | |
| Slovenia (SI) | 9.5% | |
| Domestic Flights | Austria (AT) | 13% |
| Domestic Passenger Transport | Finland (FI) | 10% |
| France (FR) | 10% | |
| Italy (IT) | 10% | |
| Latvia (LV) | 12% | |
| Luxembourg (LU) | 3% | |
| Portugal (PT) | 6% | |
| Slovenia (SI) | 9.5% | |
| Spain (ES) | 10% | |
| Sweden (SE) | 6% | |
| United Kingdom (GB) | 0% | |
| Domestic Passenger Transport (excluding Air Travel) | Netherlands (NL) | 9% |
| Domestic Passenger Transport (excluding Road) | Malta (MT) | 0% |
| Domestic Passenger Transport By Sea | Cyprus (CY) | 5% |
| Domestic Refuse Collection | Austria (AT) | 10% |
| Domestic Road Passenger Transport | Cyprus (CY) | 5% |
| Domestic Transport | Finland (FI) | 10% |
| Domestic Transport (excluding Flights) | Austria (AT) | 10% |
| Domestic Transport Of Passengers | Belgium (BE) | 6% |
| Domestic Waste Collection | Cyprus (CY) | 5% |
| Slovenia (SI) | 9.5% | |
| Spain (ES) | 10% | |
| Driving Schools | Ireland (IE) | 13.5% |
| E-books | Austria (AT) | 10% |
| Germany (DE) | 7% | |
| Slovenia (SI) | 5% | |
| E-books And Digital Publications | Ireland (IE) | 9% |
| E-books With An International Standard Book Number (ISBN) | Italy (IT) | 4% |
| Electricity | Luxembourg (LU) | 8% |
| Electricity Supply | Croatia (HR) | 13% |
| Electricity, Natural Gas And District Heating Supplies (for Domestic Use Only) | United Kingdom (GB) | 5% |
| Energy Products (excluding District Heating) | Italy (IT) | 10% |
| Entrance To Cultural Events And Amusement Parks | Belgium (BE) | 6% |
| Entrance To Sporting Events | Austria (AT) | 13% |
| Firewood | Austria (AT) | 13% |
| Belgium (BE) | 6% | |
| Czech Republic (CZ) | 15% | |
| France (FR) | 10% | |
| Germany (DE) | 7% | |
| Ireland (IE) | 13.5% | |
| Italy (IT) | 10% | |
| Lithuania (LT) | 9% | |
| Luxembourg (LU) | 8% | |
| Portugal (PT) | 6% | |
| Food For Babies And Small Children, As Well As Teats, Nappies And Car Seats | Poland (PL) | 5% |
| Food Products For Infants | Latvia (LV) | 12% |
| Food Provided In Restaurants And Cafes | Czech Republic (CZ) | 15% |
| Foodstuffs | Austria (AT) | 10% |
| France (FR) | 10% | |
| Hungary (HU) | 18% | |
| Ireland (IE) | 13.5% | |
| Italy (IT) | 10% | |
| Luxembourg (LU) | 3% | |
| Portugal (PT) | 13% | |
| Romania (RO) | 9% | |
| Slovenia (SI) | 9.5% | |
| Spain (ES) | 10% | |
| Foodstuffs (excluding Essential Child Nutrition And Gluten-free Food) | Czech Republic (CZ) | 15% |
| Foodstuffs (excluding Foodstuffs For Animal Consumption) | Netherlands (NL) | 9% |
| Foodstuffs (excluding Live Animals) | Finland (FI) | 14% |
| Foodstuffs (selected Baby Food And Gluten-free Food) | Czech Republic (CZ) | 10% |
| Fruit Juices | Portugal (PT) | 6% |
| Gold Ingots And Bars | Malta (MT) | 0% |
| Hairdressing | Cyprus (CY) | 5% |
| Ireland (IE) | 13.5% | |
| Luxembourg (LU) | 8% | |
| Netherlands (NL) | 9% | |
| Slovenia (SI) | 9.5% | |
| Health Studio Services | Ireland (IE) | 13.5% |
| Heat, Cooling And Steam With The Exception Of District Heating | Luxembourg (LU) | 14% |
| Heating Oil | Ireland (IE) | 13.5% |
| Hotel Accommodation | Austria (AT) | 10% |
| Belgium (BE) | 6% | |
| Croatia (HR) | 13% | |
| Cyprus (CY) | 5% | |
| Czech Republic (CZ) | 15% | |
| Estonia (EE) | 9% | |
| Finland (FI) | 10% | |
| France (FR) | 10% | |
| Ireland (IE) | 13.5% | |
| Italy (IT) | 10% | |
| Latvia (LV) | 12% | |
| Lithuania (LT) | 9% | |
| Luxembourg (LU) | 3% | |
| Malta (MT) | 7% | |
| Netherlands (NL) | 9% | |
| Portugal (PT) | 6% | |
| Romania (RO) | 9% | |
| Slovenia (SI) | 9.5% | |
| Spain (ES) | 10% | |
| Sweden (SE) | 12% | |
| Hotel Accommodation (bed And Breakfast) | Greece (GR) | 13% |
| Hotel Accommodation (only Short-term Accommodation) | Germany (DE) | 7% |
| Hotel And Accommodation | Slovakia (SK) | 10% |
| Hotels | Bulgaria (BG) | 9% |
| Household Water Supplies (except Distilled And Mineral Water) | United Kingdom (GB) | 0% |
| Hygienic Articles (sanitary Napkins, Hygienic Tampons, Diapers) | Poland (PL) | 5% |
| International And Intra-community Road And Rail Transport | Austria (AT) | 10% |
| Internet Access Services | Hungary (HU) | 5% |
| Intra-community And International Air And Sea Transport | Greece (GR) | 0% |
| Intra-community And International Passenger Transport | Sweden (SE) | 0% |
| United Kingdom (GB) | 0% | |
| Intra-community And International Passenger Transport (excluding Inland Waterway And Road Transport) | Poland (PL) | 0% |
| Intra-community And International Passenger Transport By Air And Sea | Netherlands (NL) | 0% |
| Intra-community And International Passenger Transport For Certain Road, Rail And Inland Waterway Transportation | Germany (DE) | 7% |
| Intra-community And International Road (some Exceptions) And Inland Waterways Transport | France (FR) | 10% |
| Intra-community And International Road Passenger Transport | Slovenia (SI) | 9.5% |
| Intra-community And International Road, Rail And Inland Waterway Passenger Transport | Netherlands (NL) | 9% |
| Intra-community And International Road, Rail And Inland Waterways Transport | Belgium (BE) | 6% |
| Intra-community And International Transport | Bulgaria (BG) | 0% |
| Czech Republic (CZ) | 0% | |
| Denmark (DK) | 0% | |
| Estonia (EE) | 0% | |
| Finland (FI) | 0% | |
| Hungary (HU) | 0% | |
| Ireland (IE) | 0% | |
| Italy (IT) | 0% | |
| Latvia (LV) | 0% | |
| Lithuania (LT) | 0% | |
| Luxembourg (LU) | 0% | |
| Malta (MT) | 0% | |
| Portugal (PT) | 0% | |
| Romania (RO) | 0% | |
| Slovakia (SK) | 0% | |
| Intra-community And International Transport (excluding Road And Inland Waterways) | France (FR) | 0% |
| Intra-community And International Transport (excluding Road And Rail And Some Inland Waterways Transport) | Germany (DE) | 0% |
| Intra-community And International Transport (excluding Road And Rail) | Austria (AT) | 0% |
| Croatia (HR) | 0% | |
| Intra-community And International Transport (excluding Road Transport) | Slovenia (SI) | 0% |
| Intra-community And International Transport (excluding Road, Rail And Inland Waterways) | Belgium (BE) | 0% |
| Intra-community And International Transport By Air And Sea | Spain (ES) | 0% |
| Intra-community And International Transport By Road, Rail And Inland Waterways | Spain (ES) | 10% |
| Live Animals Destined For Human Consumption | United Kingdom (GB) | 0% |
| Live Animals For Human Consumption | Malta (MT) | 0% |
| Livestock Intended For Use In The Preparation Of Foodstuffs | Ireland (IE) | 4.8% |
| Maps And Hydrographic Maps Or Similar Maps Of All Kinds, Including Atlases, Wall Maps, Topographic Plans And Globes, Printed | Poland (PL) | 5% |
| Medical And Dental Care | Czech Republic (CZ) | 15% |
| Germany (DE) | 7% | |
| Ireland (IE) | 13.5% | |
| Medical Equipment For Disabled Persons | Cyprus (CY) | 5% |
| Czech Republic (CZ) | 15% | |
| Estonia (EE) | 9% | |
| Germany (DE) | 7% | |
| Lithuania (LT) | 5% | |
| Malta (MT) | 5% | |
| Portugal (PT) | 6% | |
| Romania (RO) | 9% | |
| Slovenia (SI) | 9.5% | |
| Medical Products For Disabled Persons | Latvia (LV) | 12% |
| Medicines Supplied On Prescription Or Sold To Hospitals | Sweden (SE) | 0% |
| Mineral Water | Portugal (PT) | 13% |
| Minor Repair Of Bicycles, Shoes And Leather Goods, Clothing And Household Linen | Sweden (SE) | 12% |
| Minor Repairs (including Bicycles, Shoes And Leather Goods, Clothing And Household Linen) | Belgium (BE) | 6% |
| Minor Repairs Of Bicycles | Netherlands (NL) | 9% |
| Minor Repairs Of Bicycles, Clothes And Household Linen, Shoes And Leather Goods | Slovenia (SI) | 9.5% |
| Minor Repairs Of Bicycles, Shoes And Leather Goods And Household Linen | Ireland (IE) | 13.5% |
| Minor Repairs Of Bicycles, Shoes And Leather Goods, Clothing And Household Linen | Luxembourg (LU) | 8% |
| Minor Repairs Of Shoes And Leather Goods, Bicycles, Clothing, And Household Linens | Malta (MT) | 5% |
| Motor Cycle And Bicycle Helmets | United Kingdom (GB) | 0% |
| Motor Vehicles For The Disabled | Italy (IT) | 4% |
| Mustard, Sweet Pepper (spice) And Some Processed Spices (e.g. Pepper, Thyme) | Poland (PL) | 8% |
| Natural Gas | Luxembourg (LU) | 8% |
| Newspaper And Periodicals | Latvia (LV) | 12% |
| Newspapers (other Than Daily Published Newspapers With Less Than 50% Advertising Content) | Croatia (HR) | 13% |
| Newspapers And Journals (published More Than Once A Month) | Denmark (DK) | 0% |
| Newspapers And Periodicals | Austria (AT) | 10% |
| Cyprus (CY) | 5% | |
| Czech Republic (CZ) | 10% | |
| Estonia (EE) | 9% | |
| Hungary (HU) | 5% | |
| Ireland (IE) | 9% | |
| Malta (MT) | 5% | |
| Netherlands (NL) | 9% | |
| Romania (RO) | 5% | |
| Slovenia (SI) | 9.5% | |
| United Kingdom (GB) | 0% | |
| Newspapers And Periodicals (except Those Containing Content Harmful To Minors And/or More Than 50% Advertising) | Germany (DE) | 7% |
| Newspapers And Periodicals (sold On Subscription) | Finland (FI) | 10% |
| Newspapers And Periodicals (some Exceptions) | Lithuania (LT) | 5% |
| Newspapers And Periodicals (with Certain Exceptions) | Belgium (BE) | 6% |
| Newspapers And Some Periodicals | Italy (IT) | 4% |
| Sweden (SE) | 6% | |
| Non-alcoholic Beverages | Cyprus (CY) | 5% |
| Czech Republic (CZ) | 15% | |
| Greece (GR) | 13% | |
| Sweden (SE) | 12% | |
| Online Journals Newspapers | Italy (IT) | 4% |
| Other Printed Articles, Including Printed Pictures And Photographs – Only Regional Or Local Magazines (any Electronic Version Of The Goods Mentioned Above) | Poland (PL) | 5% |
| Pay And Cable TV | Austria (AT) | 10% |
| Pay/cable TV | France (FR) | 10% |
| Periodicals (magazines Other Than Science Periodicals With Less Than 50% Advertising Content) | Croatia (HR) | 13% |
| Pharmaceutical Products | Austria (AT) | 10% |
| Cyprus (CY) | 5% | |
| Finland (FI) | 10% | |
| France (FR) | 10% | |
| Greece (GR) | 13% | |
| Latvia (LV) | 12% | |
| Lithuania (LT) | 5% | |
| Romania (RO) | 9% | |
| Slovenia (SI) | 9.5% | |
| Pharmaceutical Products (intended For Human Use) | Hungary (HU) | 5% |
| Pharmaceutical Products (only Approved Medicines Prescribed By A Doctor) | Croatia (HR) | 5% |
| Photography Services | Ireland (IE) | 13.5% |
| Prescribed Medicines | Malta (MT) | 0% |
| Prescribed Pharmaceutical Products | United Kingdom (GB) | 0% |
| Printed Advertising Matter | Luxembourg (LU) | 14% |
| Printed Books | Austria (AT) | 10% |
| Slovenia (SI) | 5% | |
| Printed Books (including E-books) | United Kingdom (GB) | 0% |
| Printing And Other Services Related To The Production Of Magazines For Non-profit Making Organisations | Sweden (SE) | 0% |
| Printing Services For Publications Of Non-profitmaking Organisations | Finland (FI) | 0% |
| Public Television Licence Fees | France (FR) | 2.1% |
| Raw Wool | Luxembourg (LU) | 3% |
| Regional Or Local Magazines Only, For The Rest Of Ex 4902 Group 8% Applies | Poland (PL) | 5% |
| Renovation And Repair Of Private Dwellings | Cyprus (CY) | 5% |
| Czech Republic (CZ) | 15% | |
| Ireland (IE) | 13.5% | |
| Italy (IT) | 10% | |
| Portugal (PT) | 6% | |
| Renovation And Repairs Of Private Dwellings | Slovenia (SI) | 9.5% |
| Renovations To Private Housing (Isle Of Man Only) | United Kingdom (GB) | 0% |
| Restaurant & Cafe Food | Portugal (PT) | 13% |
| Restaurant And Catering (excluding Beverages) | Ireland (IE) | 13.5% |
| Restaurant And Catering (other Than Entertainment Centres) | Greece (GR) | 13% |
| Restaurant And Catering Services | Sweden (SE) | 12% |
| Restaurant And Catering Services (food Prepared On Site And Non-alcoholic Beverages) | Hungary (HU) | 5% |
| Restaurants | Italy (IT) | 10% |
| Restaurants (ex All Beverages) | Austria (AT) | 10% |
| Restaurants (excluding Alcoholic Beverages) | France (FR) | 10% |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Restaurants (preparation Of Meals Only) | Slovenia (SI) | 9.5% |
| Restaurants And Catering (all Beverages Excluded) | Belgium (BE) | 6% |
| Restaurants And Catering Services | Cyprus (CY) | 5% |
| Spain (ES) | 10% | |
| Restaurants And Catering Services (excluding Alcoholic Beverages) | Finland (FI) | 14% |
| Restaurants And Catering Services (excluding Some Alcoholic Beverages) | Romania (RO) | 5% |
| Routine Cleaning Of Immovable Property | Ireland (IE) | 13.5% |
| Safe Custody And Administration Of Securities | Luxembourg (LU) | 14% |
| Sanitary Protection For Women | France (FR) | 5.5% |
| School Canteens | France (FR) | 5.5% |
| Scientific Periodicals | Croatia (HR) | 5% |
| Seed Supplies | United Kingdom (GB) | 0% |
| Services For Boarding Schools | Greece (GR) | 13% |
| Services Supplied By Jockeys | Ireland (IE) | 13.5% |
| Services Supplied By Veterinary Surgeons | Ireland (IE) | 13.5% |
| Services Supplied During International Transport | Poland (PL) | 0% |
| Sewerage Services | United Kingdom (GB) | 0% |
| Shoes And Leather Goods | Netherlands (NL) | 9% |
| Short Term Hire Of Certain Passenger Vehicles | Ireland (IE) | 13.5% |
| Social Housing | Belgium (BE) | 12% |
| Cyprus (CY) | 5% | |
| Czech Republic (CZ) | 15% | |
| France (FR) | 10% | |
| Ireland (IE) | 13.5% | |
| Italy (IT) | 10% | |
| Portugal (PT) | 6% | |
| Romania (RO) | 5% | |
| Slovenia (SI) | 9.5% | |
| Spain (ES) | 10% | |
| Social Services | Austria (AT) | 10% |
| Czech Republic (CZ) | 15% | |
| Germany (DE) | 7% | |
| Spain (ES) | 10% | |
| Soft Drinks | Belgium (BE) | 6% |
| Finland (FI) | 14% | |
| Luxembourg (LU) | 3% | |
| Romania (RO) | 9% | |
| Slovenia (SI) | 9.5% | |
| Solid Mineral Fuels, Mineral Oils And Wood Intended For Use As Fuel With The Exception Of Wood For Heating | Luxembourg (LU) | 14% |
| Some Agricultural Inputs | Croatia (HR) | 13% |
| Germany (DE) | 7% | |
| Some Agricultural Supplies | Austria (AT) | 10% |
| Belgium (BE) | 6% | |
| Cyprus (CY) | 5% | |
| Czech Republic (CZ) | 15% | |
| Finland (FI) | 14% | |
| France (FR) | 10% | |
| Greece (GR) | 13% | |
| Ireland (IE) | 4.8% | |
| Italy (IT) | 4% | |
| Portugal (PT) | 13% | |
| Romania (RO) | 9% | |
| Some Beer | Romania (RO) | 9% |
| Some Books | Ireland (IE) | 0% |
| Some Books (excluding E-books) | Greece (GR) | 6% |
| Spain (ES) | 4% | |
| Some Books (including E-books) | Belgium (BE) | 6% |
| Czech Republic (CZ) | 10% | |
| Portugal (PT) | 6% | |
| Some Cleaning In Private Households | France (FR) | 10% |
| Some Construction Work On New Buildings | Belgium (BE) | 12% |
| Italy (IT) | 10% | |
| Luxembourg (LU) | 3% | |
| Spain (ES) | 4% | |
| United Kingdom (GB) | 0% | |
| Some Cut Flowers And Plants For Food Production | Greece (GR) | 13% |
| Some Daily And Weekly Newspapers | Belgium (BE) | 0% |
| Some Domestic Care Services | France (FR) | 5.5% |
| Spain (ES) | 4% | |
| Some Domestic Passenger Transport | Czech Republic (CZ) | 15% |
| Germany (DE) | 7% | |
| Lithuania (LT) | 9% | |
| Some Domestic Waste Collection | Croatia (HR) | 13% |
| France (FR) | 10% | |
| Some Domestic Waste Collection And Street Cleaning | Czech Republic (CZ) | 15% |
| Some E-books | France (FR) | 5.5% |
| Some Energy-saving Domestic Installations And Goods | United Kingdom (GB) | 5% |
| Some Food Products | Italy (IT) | 4% |
| Some Food Supplies For Food Production | Ireland (IE) | 0% |
| Some Foodstuffs | Belgium (BE) | 12% |
| Croatia (HR) | 13% | |
| France (FR) | 5.5% | |
| Germany (DE) | 7% | |
| Greece (GR) | 13% | |
| Ireland (IE) | 0% | |
| Italy (IT) | 5% | |
| Portugal (PT) | 6% | |
| Slovakia (SK) | 10% | |
| Spain (ES) | 4% | |
| Sweden (SE) | 12% | |
| Some Foodstuffs (including Bread, Milk And Infant Formula) | Croatia (HR) | 5% |
| Some Foodstuffs (including Takeaway Food) | Belgium (BE) | 6% |
| Some Gold Ingots, Bars And Coins, Women’s Sanitary Products | United Kingdom (GB) | 0% |
| Some Goods And Services For Consumption On-board Passenger Transport | Luxembourg (LU) | 3% |
| Some Goods And Services For Consumption On-board Transportation | Portugal (PT) | 13% |
| Some Goods And Services For Consumption On-board Transportation. | Romania (RO) | 9% |
| Some Goods For Consumption On-board Transportation | Portugal (PT) | 6% |
| Some Hotel Accommodation | Romania (RO) | 5% |
| Some Legal Services | Portugal (PT) | 6% |
| Some Livestock Intended For Use As Foodstuff | France (FR) | 2.1% |
| Some Locally Produced Vegetables And Fruit | Latvia (LV) | 5% |
| Some Medical And Dental Care | Portugal (PT) | 6% |
| Some Medical Equipment | Croatia (HR) | 5% |
| Ireland (IE) | 0% | |
| Some Medical Equipment For Disabled Persons | Belgium (BE) | 6% |
| Greece (GR) | 13% | |
| Slovakia (SK) | 10% | |
| Spain (ES) | 10% | |
| United Kingdom (GB) | 5% | |
| Some Medical Equipment For Disabled Persons (excluding Repair) | Hungary (HU) | 5% |
| Some Medical Equipment For The Disabled | Spain (ES) | 4% |
| Some Medicines For Human Consumption | Ireland (IE) | 0% |
| Some Medicines For Veterinary Use (excluding Pets) | Ireland (IE) | 0% |
| Some Motor Vehicles (cars For The Disabled) | Belgium (BE) | 6% |
| Some Newspapers And Periodicals | France (FR) | 2.1% |
| Greece (GR) | 6% | |
| Some Non-alcoholic Beverages | France (FR) | 5.5% |
| Greece (GR) | 13% | |
| Some Pay TV/cable TV | Luxembourg (LU) | 3% |
| Some Pesticides And Fertilizers | Belgium (BE) | 12% |
| Some Pharmaceutical Products | Belgium (BE) | 6% |
| Czech Republic (CZ) | 10% | |
| France (FR) | 2.1% | |
| Greece (GR) | 6% | |
| Ireland (IE) | 13.5% | |
| Italy (IT) | 10% | |
| Slovakia (SK) | 10% | |
| Spain (ES) | 4% | |
| Some Pharmaceuticals | Czech Republic (CZ) | 15% |
| Some Renovation And Repair Of Private Dwellings | France (FR) | 5.5% |
| Spain (ES) | 10% | |
| Some Renovation And Repairs Of Private Dwellings | France (FR) | 10% |
| United Kingdom (GB) | 5% | |
| Some Social Housing | Belgium (BE) | 6% |
| France (FR) | 5.5% | |
| Hungary (HU) | 5% | |
| Ireland (IE) | 13.5% | |
| Italy (IT) | 4% | |
| Spain (ES) | 4% | |
| United Kingdom (GB) | 0% | |
| Some Social Services | Belgium (BE) | 6% |
| Italy (IT) | 5% | |
| Portugal (PT) | 6% | |
| Spain (ES) | 4% | |
| United Kingdom (GB) | 5% | |
| Some Soft Drinks | Netherlands (NL) | 9% |
| Spain (ES) | 10% | |
| Some Supplies Of Food For Human Consumption (excluding Some Processed And Pre-cooked Foods) | Malta (MT) | 0% |
| Some Supplies Of New Buildings | Hungary (HU) | 5% |
| Luxembourg (LU) | 3% | |
| Spain (ES) | 10% | |
| United Kingdom (GB) | 0% | |
| Some Supplies Of New Buildings (non-luxurious) | Italy (IT) | 10% |
| Some Take Away Food | Hungary (HU) | 18% |
| Slovenia (SI) | 9.5% | |
| Some Taxation Of Gold Ingots, Bars And Coins | Finland (FI) | 0% |
| Some Telephone Services | Luxembourg (LU) | 3% |
| Some Timber For Industrial Use | Germany (DE) | 7% |
| Some Undertaker And Cremation Services | Cyprus (CY) | 5% |
| Some Unprocessed Spices (e.g. Cumin, Saffron, Turmeric) | Poland (PL) | 8% |
| Some Waste Water Treatment | Italy (IT) | 10% |
| Some Works Of Art And Antiques | Luxembourg (LU) | 8% |
| Some Works Of Art, Collectors Items And Antiques | France (FR) | 10% |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Portugal (PT) | 6% | |
| Sweden (SE) | 12% | |
| Some Writers And Composers Services | Croatia (HR) | 13% |
| Some Writers And Composers Services (royalties) | Luxembourg (LU) | 3% |
| Soups, Broths, Homogenised And Dietetic Food | Poland (PL) | 5% |
| Special Rate | Germany (DE) | 7% |
| Specialised Magazines | Poland (PL) | 8% |
| Structures For Disabled Persons | Greece (GR) | 13% |
| Structures Providing Accommodation For Mentally Disabled Persons, People With Mental Disorders And Drug Users | Greece (GR) | 13% |
| Supplies Of Food And Drink (some Exceptions) | United Kingdom (GB) | 0% |
| Supplies Of Natural Gas, Electricity And District Heating | Ireland (IE) | 13.5% |
| Supplies Of New Buildings (for First Housing) | Italy (IT) | 4% |
| Supplies Of Residential Caravans And Houseboats | United Kingdom (GB) | 0% |
| Supplies Of Seeds And Plants For Use In Food Production | Ireland (IE) | 0% |
| Supplies To Undertaker And Cremation Services | Czech Republic (CZ) | 15% |
| Supply Of Animal Feed | United Kingdom (GB) | 0% |
| Supply Of Electricity | Malta (MT) | 5% |
| Supply Of Electricity, Gas And District Heating | Greece (GR) | 6% |
| Supply Of Immovable Property | Ireland (IE) | 13.5% |
| Take Away Food | Czech Republic (CZ) | 15% |
| Finland (FI) | 14% | |
| France (FR) | 10% | |
| Germany (DE) | 7% | |
| Italy (IT) | 10% | |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Spain (ES) | 10% | |
| Sweden (SE) | 12% | |
| Take Away Food (excluding Soft Drinks And Alcoholic Beverages) | Cyprus (CY) | 5% |
| Take Away Food (if Bought On The Catering Premises) | United Kingdom (GB) | 0% |
| Take-away Food | Austria (AT) | 10% |
| Ireland (IE) | 13.5% | |
| Romania (RO) | 5% | |
| Taxation Of Gold Coins | Netherlands (NL) | 0% |
| Taxation Of Some Gold Coins And Jewellery | Germany (DE) | 7% |
| Taxation Of Some Gold Coins, Ingots And Bars | Spain (ES) | 0% |
| Tickets For Concerts | Croatia (HR) | 13% |
| Tourism Services | Ireland (IE) | 13.5% |
| Tourist Services | Greece (GR) | 13% |
| Transport | Greece (GR) | 13% |
| Treatment Of Waste And Waste Water | Austria (AT) | 10% |
| Czech Republic (CZ) | 15% | |
| Ireland (IE) | 13.5% | |
| Luxembourg (LU) | 3% | |
| Slovenia (SI) | 9.5% | |
| Spain (ES) | 10% | |
| Treatment Of Waste Water | Portugal (PT) | 6% |
| Tropical And Citrus Fruit, Some Edible Nuts, Citrus Fruit Or Melon Peels — Will Be Covered By 5% At Stake Like All Fruits | Poland (PL) | 5% |
| Undertaker And Cremation Services | Luxembourg (LU) | 3% |
| Slovenia (SI) | 9.5% | |
| Use Of Sporting Facilities | Cyprus (CY) | 5% |
| Czech Republic (CZ) | 15% | |
| Malta (MT) | 7% | |
| Use Of Sports Facilities | Belgium (BE) | 6% |
| Finland (FI) | 10% | |
| Ireland (IE) | 9% | |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Slovenia (SI) | 9.5% | |
| Sweden (SE) | 6% | |
| Washing And Cleaning Products | Luxembourg (LU) | 14% |
| Waste And Waste Water Treatment | Cyprus (CY) | 5% |
| Water Supplies | Austria (AT) | 10% |
| Belgium (BE) | 6% | |
| Cyprus (CY) | 5% | |
| Czech Republic (CZ) | 15% | |
| Greece (GR) | 13% | |
| Italy (IT) | 10% | |
| Luxembourg (LU) | 3% | |
| Netherlands (NL) | 9% | |
| Portugal (PT) | 6% | |
| Romania (RO) | 9% | |
| Slovenia (SI) | 9.5% | |
| Spain (ES) | 10% | |
| Water Supplies (excluding Bottled Water) | Croatia (HR) | 13% |
| Germany (DE) | 7% | |
| Water Supplies, Medical Equipment For Disabled Persons | France (FR) | 5.5% |
| Wax Candles (undecorated) | Ireland (IE) | 0% |
| Wine | Portugal (PT) | 13% |
| Wine Production (from Farm) | Austria (AT) | 13% |
| Works Of Art And Antiques | Ireland (IE) | 13.5% |
| Works Of Art, Collectors Items And Antiques | Cyprus (CY) | 5% |
| Writers And Composers | Austria (AT) | 10% |
| Belgium (BE) | 6% | |
| Cyprus (CY) | 5% | |
| Czech Republic (CZ) | 15% | |
| Finland (FI) | 10% | |
| Germany (DE) | 7% | |
| Netherlands (NL) | 9% | |
| Slovenia (SI) | 9.5% | |
| Sweden (SE) | 6% | |
| Writers And Composers Etc | France (FR) | 10% |
| Writers, Composers And Food Production | Czech Republic (CZ) | 15% |