Indirect taxes - Value Added Tax

    Generic part

    Contact information






    Who sets

    The tax rate is set by

    The tax base is set by

    The reliefs are set by


    Geographical Scope

    Taxable Persons

    Regarded as taxable persons doing occasional transactions (article 12 2006/112/EC)

    Special scheme for SMEs (articles 281 - 292 2006/112/EC)

    Common Flat-rate scheme for farmers (article 295 2006/112/EC and following)

    There is a special scheme on the following

    Registration as VAT Group possible

    Taxable transactions and basis of assessment

    The following items are regarded as supply of goods and hence taxed under VAT (article 14 - 15 2006/112/EC)

    The following items are regarded as supply of goods and hence taxed under VAT (article 18 2006/112/EC)

    By derogation to article 26 paragraph 1, the following item(s) are not regarded as supply of services and hence not subject to VAT (article 26(2) 2006/112/EC)

    By application of article 27 of 2006/112/EC, the following item is treated as supply of services

    Special derogations to continue to tax (article 370 of 2006/112/EC annex X part A)

    Special derogations to continue to exempt (article 371 of 2006/112/EC annex X part B)

    Threshold for application of the special scheme for acquisitions by taxable persons not entitled to deduct input tax and by non-taxable legal persons (Article 3(2)(a) 2006/112/EC)

    Threshold for application of the special scheme for distance selling (Article. 34 2006/112/EC)

    Rate(s) Structure

    Standard VAT rate

    Reduced rates

    Article 98(2) and Annex III of 2006/112/EC

    Rates Comments
    Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs

    Supply of water

    Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection

    Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods

    Supply of children’s car seats
    Transport of passengers and their accompanying luggage

    Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children’s picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than material wholly or predominantly devoted to advertising



    Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities

    Reception of radio and television broadcasting services
    Supply of services by writers, composers and performing artists, or of the royalties due to them
    Provision, construction, renovation and alteration of housing, as part of a social policy
    The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied

    Window cleaning and cleaning in private households

    Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings

    Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites

    Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages

    Admission to sporting events

    Use of sporting facilities

    Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work
    Supply of services by undertakers and cremation services, and the supply of goods related thereto
    Provision of medical and dental care and thermal treatment
    Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
    Minor repairs of bicycles

    Minor repairs of shoes and leather goods

    Minor repairs of clothing and household linen (including mending and alteration)

    Domestic care services such as home help and care of the young, elderly, sick or disabled

    There are no reduced rates for this category.

    Article 102 2006/112/EC

    Rates Comments
    Supply of natural gas
    Supply of electricity
    Supply of district heating
    There are no reduced rates for this category.

    Article 103(1) 2006/112/EC

    Rates Comments
    Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)

    Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)

    Original sculptures and statuary, in any material, provided that they are executed entirely by the artists

    Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989

    Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each

    Individual pieces of ceramics executed entirely by the artist and signed by him

    Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith’s and silversmith’s wares

    Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included

    Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)

    Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)

    Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)

    There are no reduced rates for this category.

    Special reduced rate for specific regions (including articles 104, 105 and 120 2006/112/EC)

    Special reduced rate for specific regions (including articles 104, 105 and 120 2006/112/EC)

    Parking Rate

    On which goods and/or services

    Super reduced rate

    On which goods and/or services

    Zero Rate

    On which goods and/or services

    Special Measures

    Tax Return and payment

    Tax collector

    General comments

    Economic function

    Environmental taxes

    Tax revenue

    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -