The table below indicates the current VAT rates associated with each VAT rate type, such as standard versus reduced, in each of the 28 European Union (EU) member states.
The table below contains a list of Product Tax Codes (PTCs).
Country | Country Code | Standard (S) | Reduced 1 (R) | Reduced 2 (R2) | Super-Reduced (SR) | Zero (Z) |
---|---|---|---|---|---|---|
Austria | AT | 20.0% | 13.0% | 10.0% | 5% | 0.0% |
Belgium | BE | 21.0% | 6.0% | |||
Bulgaria | BG | 20.0% | 9.0% | |||
Croatia | HR | 25.0% | 13.0% | 5.0% | ||
Cyprus | CY | 19.0% | 5.0% | |||
Czech Republic | CZ | 21.0% | 15.0% | 10.0% | ||
Denmark | DK | 25.0% | ||||
Estonia | EE | 20.0% | 9.0% | |||
Finland | FI | 24.0% | 14.0% | 10.0% | ||
France | FR | 20.0% | 10% | 5.5% | 2.1% | |
Germany | DE | 19.0% | 7.0% | |||
Greece | GR | 24.0% | 13.0% | 6.0% | ||
Hungary | HU | 27.0% | 18.0% | 5.0% | ||
Ireland | IE | 23.0% | 13.5% | 9.0% | 0.0% | |
Italy | IT | 22.0% | 10.0% | 5.0% | 4.0% | 0.0% |
Latvia | LV | 21.0% | 12.0% | 5.0% | ||
Lithuania | LT | 21.0% | 9.0% | 5.0% | ||
Luxembourg | LU | 17.0% | 8.0% | 3.0% | ||
Malta | MT | 18.0% | 5.0% | 0.0% | ||
Netherlands | NL | 21.0% | 9.0% | 0.0% | ||
Poland | PL | 23.0% | 8.0% | 5.0% | ||
Portugal | PT | 23.0% | 13.0% | 6.0% | ||
Romania | RO | 19.0% | 9.0% | 5.0% | ||
Slovakia | SK | 20.0% | 10.0% | |||
Slovenia | SI | 22.0% | 9.5% | 5.0% | ||
Spain | ES | 21.0% | 10.0% | 4.0% | ||
Sweden | SE | 25.0% | 12.0% | 6.0% | ||
United Kingdom | GB | 20.0% | 5.0% | 0.0% |
Code | Description |
---|---|
A_GEN_STANDARD | Always taxable at the standard rate |
Code | Description |
---|---|
A_BOOKS_GEN | Printed Books |
A_BOOK_ATLAS | Book of Maps or Charts |
A_BOOK_AUDIOBOOK | Audiobooks in the physical format |
A_BOOK_GLOBE | Spherical Map or Chart |
A_BOOK_MAGAZINE | Periodical Publication |
A_BOOK_MAP | Diagrammatic Area of Land or Sea |
A_BOOK_ADULT | Adult Coloring or Activity Book |
Code | Description |
---|---|
A_CLTH_BABY | General Baby Clothing |
A_CLTH_CHILD | General Children's Clothing |
A_CLTH_PROTECTIVE | Protective Sport or Work Clothing |
Code | Description |
---|---|
A_HLTH_NUTRITIONBAR | Nutrition Bar |
A_HLTH_NUTRITIONDRINK | Nutrition Drink |
A_HLTH_PILLCAPSULETABLET | Pills and Capsules |
A_HLTH_SMOKINGCESSATION | Smoking Cessation Aids |
A_HLTH_SMOKINGGUM | Smoke Cessation Gum |
A_HLTH_VITAMINS | Vitamins and Minerals |
A_HPC_CONTACTLENSES | Corrective Contact Lenses |
A_HPC_CONTRACEPTIVE | Condoms and other Contraceptive Aids |
A_HPC_DIETARYSUPPL | Dietary Supplements |
A_HPC_INCONTINENCE | Adult Diapers and Incontinence Aids |
A_HPC_MEDICINE | Other Medicines |
A_HPC_PPECLOTHING | Personal Protective Equipment (PPE) Clothing |
A_HPC_PPEMASKS | Personal Protective Equipment (PPE) Masks |
A_HPC_PPESANITISER | Sanitizers |
A_HPC_CORRECTIVEGLASSES | Reading Glasses |
A_HPC_SANITARYPRODUCTS | One-Time Use Female Hygienic and Other Sanitary Products |
A_HPC_SANITARYPRODUCTSWASHABLE | Washable Female Hygienic and Other Sanitary Products |
A_HPC_THERMOMETER | Thermometers |
A_HPC_WALKINGSTICK | Walking Sticks and other Mobility Aids |
A_HPC_WHEELCHAIR | Wheelchairs |
Code | Description |
---|---|
A_OUTDOOR_FUEL | Firewood and Outdoor Cooking Fuels |
A_OUTDOOR_FERTILIZER | Plant Fertilizers |
A_OUTDOOR_LAWNCONTROL | Insecticides, Herbicides, Fungicides |
A_OUTDOOR_PLANTFOOD | Plant Food |
A_OUTDOOR_PLANTS | Bulbs and Other Plants |
A_OUTDOOR_SEEDS | Plant Seed |
Code | Description |
---|---|
A_BABY_BIBCLOTH | Baby Bib Cloth |
A_BABY_CARSEAT | Car Seats for Baby and Children |
A_BABY_NAPPIES | Baby or Children's Nappy or Diaper |
Code | Description |
---|---|
A_GEN_NOTAX | Outside the scope of VAT |