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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
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Supply of water
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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
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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
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Supply of children’s car seats
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Transport of passengers and their accompanying luggage
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Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (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 publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music.
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Newspapers
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Periodicals
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Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
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Reception of radio and television broadcasting services
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Supply of services by writers, composers and performing artists, or of the royalties due to them
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Provision, construction, renovation and alteration of housing, as part of a social policy
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The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
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Window cleaning and cleaning in private households
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Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
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Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
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Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
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Admission to sporting events
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Use of sporting facilities
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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
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Supply of services by undertakers and cremation services, and the supply of goods related thereto
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Provision of medical and dental care and thermal treatment
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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
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Minor repairs of bicycles
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Minor repairs of shoes and leather goods
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Minor repairs of clothing and household linen (including mending and alteration)
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Domestic care services such as home help and care of the young, elderly, sick or disabled
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Hairdressing
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There are no reduced rates for this category.
Article 102 of the VAT Directive
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Supply of natural gas
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Supply of electricity
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Supply of district heating
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There are no reduced rates for this category.
Article 103(1) of the VAT Directive
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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)
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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)
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Original sculptures and statuary, in any material, provided that they are executed entirely by the artists
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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
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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
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Individual pieces of ceramics executed entirely by the artist and signed by him
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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
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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
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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)
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Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
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Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)
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There are no reduced rates for this category.
Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)
Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)
Special temporary reduced rates (Articles 104a, 105, 112, 113, 115, 117, 122 of the VAT Directive)
On which goods and/or services
Temporary Parking Rates (Articles 118 and 119 of the VAT Directive)
On which goods and/or services
Temporary Super-reduced Rates (Articles 110 and 114 of the VAT Directive)
On which goods and/or services
Zero Rate: Article 37 of the VAT Directive
On which goods and/or services
Zero and Reduced Rates: Articles 109-122 (Title VIII, Chapter 4) of the VAT Directive
On which goods and/or services
Special Measures
Tax Return and payment
25 days after the end of tax period
25 days after the end of tax period
Tax collector