Goods supplied for the construction of certain protected buildings
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Goods and services supplied in connection with certain supplies of social services
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
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)
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Supply of services by writers, composers and performing artists, or of the royalties due to them
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
Goods and services supplied in connection with certain supplies of motor vehicles
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States
Goods and services supplied in connection with certain supplies of works of art
Clothing and household linen
Goods and services supplied in connection with certain supplies of staff
This is the standard VAT rate.
This is the standard VAT rate.
Repair of bicycles and related items
Goods and services supplied in connection with certain supplies of investment gold
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
This is the standard VAT rate.
Belgium
This is the standard VAT rate.
Children’s car seats
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Fossil fuels
International transport of goods
Goods and services supplied in connection with certain broadcasts
Goods and services supplied to places of worship
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Water supplied for domestic purposes
Goods and services supplied in connection with certain supplies of social services
Goods and services supplied in connection with certain supplies of services related to public infrastructure
Repair of bicycles and related items
Burial and cremation services
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
Transport of passengers
Goods and services supplied in connection with certain newspapers and periodicals
Individual pieces of ceramics executed entirely by the artist and signed by him
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with cultural and artistic events
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)
Goods and services supplied in connection with certain supplies of healthcare
Goods and services supplied in connection with certain supplies of waste and water services
Goods and services supplied in connection with certain supplies of insurance, finance, and credit services
Goods and services supplied in connection with certain supplies of gambling and gaming
Goods and services supplied in connection with certain supplies of postal services
Supply and construction
Goods and services supplied in connection with certain museums and galleries
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of investment gold
International transport of goods
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Supply of services by writers, composers and performing artists, or of the royalties due to them
Wood used as firewood
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Supply of horses
Goods and services supplied in connection with certain supplies of staff
Clothing and household linen
Rental and repair of bicycles
Goods and services supplied in connection with certain supplies of works of art
This is the standard VAT rate.
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Supply of services by writers, composers and performing artists, or of the royalties due to them
Water supplied for agricultural purposes
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
This is the standard VAT rate.
Bulgaria
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Goods and services supplied in connection with certain supplies of sporting services
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
This is the standard VAT rate.
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
This is the standard VAT rate.
Cyprus
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Goods and services supplied in connection with certain supplies of cultural services
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Goods and services supplied in connection with educational and vocational training
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Water supplied for domestic purposes
Children's car seats
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)
Goods and services supplied in connection with certain supplies of services related to public infrastructure
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain supplies of motor vehicles
International transport of goods
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Supply of services by writers, composers and performing artists, or of the royalties due to them
Water supplied for agricultural purposes
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Gas and electricity
Books
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
Water supplied for domestic purposes
Refuse collection and waste treatment
Sewage disposal and treatment and emptying of septic tanks and industrial tanks
Goods and services supplied in connection with certain supplies of catering and take-away food
Goods and services supplied in connection with certain supplies of works of art
Water supplied for agricultural purposes
This is the standard VAT rate.
This is the standard VAT rate.
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of works of art
Goods and services supplied in connection with certain supplies of services related to public infrastructure
Goods and services supplied in connection with certain supplies of social services
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with cultural and artistic events
Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Repair of bicycles and related items
Repair and maintenance of lifeboats and their equipment
Children's car seats
Goods and services supplied in connection with certain supplies of postal services
International transport of goods
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Water supplied for agricultural purposes
Goods and services supplied in connection with certain supplies of works of art
Domestic care services such as home help and care of the young, elderly, sick or disabled
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Goods and services supplied in connection with certain supplies of services related to public infrastructure
Water supplied for domestic purposes
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
This is the standard VAT rate.
This is the standard VAT rate.
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Goods and services supplied in connection with certain supplies of social services
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with cultural and artistic events
Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain broadcasts
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Goods and services supplied to places of worship
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Water supplied for domestic purposes
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Supply of services by writers, composers and performing artists, or of the royalties due to them
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain supplies of works of art
Water supplied for agricultural purposes
Goods and services supplied in connection with certain supplies of insurance, finance, and credit services
Goods and services supplied in connection with certain supplies of postal services
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of waste and water services
Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States
This is the standard VAT rate.
Denmark
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Goods and services supplied in connection with certain supplies of works of art
Supply of services by writers, composers and performing artists, or of the royalties due to them
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Goods and services supplied in connection with certain supplies of services related to public infrastructure
This is the standard VAT rate.
Estonia
This is the standard VAT rate.
Water supplied for domestic purposes
Repair of bicycles and related items
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Goods and services supplied in connection with certain supplies of postal services
Repair of bicycles and related items
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Goods and services supplied in connection with certain supplies of social services
Water supplied for domestic purposes
Burial and cremation services
Transport of passengers
Supply of horses
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
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
Goods and services supplied in connection with cultural and artistic events
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)
Goods and services supplied in connection with certain supplies of motor vehicles
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Goods and services supplied in connection with certain supplies of works of art
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Finland
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Goods and services supplied in connection with certain broadcasts
Repair of bicycles and related items
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Supply of horses
Goods and services supplied in connection with certain supplies of social services
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States
Supply of services by writers, composers and performing artists, or of the royalties due to them
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Goods supplied for the construction of certain protected buildings
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Repair of bicycles and related items
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain supplies of motor vehicles
International transport of goods
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Supply of services by writers, composers and performing artists, or of the royalties due to them
Goods supplied for the construction of certain protected buildings
Water supplied for domestic purposes
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with cultural and artistic events
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)
Goods and services supplied in connection with certain supplies of waste and water services
Goods and services supplied in connection with certain supplies of insurance, finance, and credit services
Goods and services supplied in connection with certain supplies of gambling and gaming
Goods and services supplied in connection with certain supplies of motor vehicles
Goods and services supplied in connection with educational and vocational training
International transport of goods
Domestic care services such as home help and care of the young, elderly, sick or disabled
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Supply of horses
Goods and services supplied in connection with certain supplies of social services
Repair of bicycles and related items
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
Goods supplied for the construction of certain protected buildings
This is the standard VAT rate.
This is the standard VAT rate.
Repair of bicycles and related items
Water supplied for agricultural purposes
Window cleaning and cleaning in private households
Goods supplied for the construction of certain protected buildings
This is the standard VAT rate.
Greece
This is the standard VAT rate.
Goods supplied for the construction of certain protected buildings
Certain agricultural tools and equipment
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Goods and services supplied in connection with certain supplies of postal services
Water supplied for domestic purposes
Repair of bicycles and related items
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Children's car seats
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with cultural and artistic events
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)
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Domestic care services such as home help and care of the young, elderly, sick or disabled
Goods and services supplied in connection with certain supplies of works of art
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Goods and services supplied in connection with certain supplies of insurance, finance, and credit services
Goods and services supplied in connection with certain supplies of waste and water services
Water supplied for domestic purposes
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Sanitary protection products
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Water supplied for agricultural purposes
Fuel for commercial fishing vessels
This is the standard VAT rate.
This is the standard VAT rate.
Repair of bicycles and related items
This is the standard VAT rate.
Croatia
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain supplies of waste and water services
Goods and services supplied in connection with certain supplies of services related to public infrastructure
Sanitary protection products
Children's car seats
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Supply of services by writers, composers and performing artists, or of the royalties due to them
Goods and services supplied in connection with certain supplies of motor vehicles
Goods and services supplied in connection with certain broadcasts
Repair of bicycles and related items
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Water supplied for domestic purposes
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Wood used as firewood (until 1 January 2030)
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Repair and maintenance of lifeboats and their equipment
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Goods and services supplied in connection with certain supplies of gambling and gaming
Sanitary protection products
Goods and services supplied in connection with certain supplies of insurance, finance, and credit services
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Hungary
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Water supplied for domestic purposes
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C
International transport of goods
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States
Supply of services by writers, composers and performing artists, or of the royalties due to them
This is the standard VAT rate.
This is the standard VAT rate.
Sanitary protection products
This is the standard VAT rate.
Ireland
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Supply of horses
Goods and services supplied in connection with certain supplies of social services
Individual pieces of ceramics executed entirely by the artist and signed by him
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Water supplied for domestic purposes
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
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
Goods, other than works of art or collector's items, which are more than 100 years old (CN code 9706 00 00)
International transport of goods
Goods and services supplied in connection with educational and vocational training
Window cleaning and cleaning in private households
Goods and services supplied in connection with certain supplies of motor vehicles
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Gas and electricity
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
This is the standard VAT rate.
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Water supplied for domestic purposes
Goods and services supplied in connection with certain supplies of investment gold
Water supplied for agricultural purposes
Goods and services supplied in connection with certain supplies of staff
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Repair of bicycles and related items
Wood used as firewood
Burial and cremation services
Goods and services supplied in connection with certain supplies of gambling and gaming
Goods and services supplied in connection with certain supplies of insurance, finance, and credit services
Goods and services supplied in connection with certain supplies of motor vehicles
International transport of goods
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Supply of services by writers, composers and performing artists, or of the royalties due to them
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Fossil fuels
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain supplies of waste and water services
Goods and services supplied in connection with cultural and artistic events
Water supplied for domestic purposes
Goods and services supplied in connection with certain supplies of healthcare
Repair of bicycles and related items
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Goods and services supplied in connection with certain supplies of works of art
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Water supplied for domestic purposes
Chemical fertilisers
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Goods and services supplied in connection with certain supplies of sporting services
Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Lithuania
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Wood used as firewood
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Goods and services supplied in connection with certain supplies of gambling and gaming
Goods and services supplied in connection with certain supplies of postal services
Repair of bicycles and related items
Water supplied for domestic purposes
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Luxembourg
This is the standard VAT rate.
Children’s car seats
Wine of fresh grapes containing 13° or less of alcohol, with the exception of fortified wines, sparkling wines and liqueur wines
Solid mineral fuels; mineral oils and wood for use as fuel
Washing and cleaning preparations
Goods and services supplied in connection with sports competitions
Goods which are in a simplified form, are exempt under Article 137(1)(g) of the VAT Directive
Management of credits and credit guarantees by a person or body other than those who granted the credits
Goods and services supplied in connection with certain educational services
Fossil fuels
Other goods with a similar impact on greenhouse gas emissions, such as peat
Goods and services supplied to places of worship
Goods and services supplied in connection with certain supplies of insurance, finance, and credit services
Fossil fuels
Goods and services supplied in connection with certain supplies of waste and water services
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Chemical pesticides
Wood used as firewood (until 1 January 2030)
Wood used as firewood
Supply of horses
Goods and services supplied in connection with certain supplies of social services
Individual pieces of ceramics executed entirely by the artist and signed by him
Bicycles, including electric bicycles
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
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
Goods and services supplied in connection with cultural and artistic events
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)
Goods and services supplied in connection with certain supplies of gambling and gaming
Rental and repair of bicycles
Window cleaning and cleaning in private households
Publications
Goods and services supplied in connection with certain supplies of staff
Clothing and household linen
Gas and electricity
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Chemical fertilisers
Repair of bicycles and related items
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)
Clothing, headgear, scarves, gloves and shoes for children under 14 years of age
Water supplied for domestic purposes
Certain agricultural inputs
Goods and services supplied in connection with certain supplies of postal services
Sewage disposal and treatment and emptying of septic tanks and industrial tanks
Refuse collection and waste treatment
Goods and services supplied in connection with certain supplies of investment gold
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Importation of works of art, collectors’ items and antiques
Restaurant and catering services, excluding services involving alcoholic beverages
Goods and services supplied in connection with certain manuscripts and books
Reception of certain radio and television broadcasting services
Goods and services supplied in connection with certain supplies of property repairs and maintenance
Services provided by undertakers and cremators
Granting of access to certain events and premises
Goods and services supplied in connection with certain performances
Fuel for commercial fishing vessels
This is the standard VAT rate.
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
This is the standard VAT rate.
Latvia
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Water supplied for domestic purposes
Wood used as firewood (until 1 January 2030)
Goods and services supplied in connection with certain supplies of gambling and gaming
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Repair and maintenance of lifeboats and their equipment
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Sanitary protection products
This is the standard VAT rate.
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Water supplied for agricultural purposes
Goods and services supplied in connection with certain supplies of works of art
Supply of services by writers, composers and performing artists, or of the royalties due to them
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
This is the standard VAT rate.
Monaco
This is the standard VAT rate.
Goods supplied for the construction of certain protected buildings
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Repair of bicycles and related items
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain supplies of motor vehicles
International transport of goods
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Supply of services by writers, composers and performing artists, or of the royalties due to them
Goods supplied for the construction of certain protected buildings
Water supplied for domestic purposes
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with cultural and artistic events
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)
Goods and services supplied in connection with certain supplies of waste and water services
Goods and services supplied in connection with certain supplies of insurance, finance, and credit services
Goods and services supplied in connection with certain supplies of gambling and gaming
Goods and services supplied in connection with certain supplies of motor vehicles
Goods and services supplied in connection with educational and vocational training
International transport of goods
Domestic care services such as home help and care of the young, elderly, sick or disabled
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Supply of horses
Goods and services supplied in connection with certain supplies of social services
Repair of bicycles and related items
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
Goods supplied for the construction of certain protected buildings
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Repair of bicycles and related items
Water supplied for agricultural purposes
Window cleaning and cleaning in private households
Goods supplied for the construction of certain protected buildings
This is the standard VAT rate.
Malta
This is the standard VAT rate.
Goods and services supplied in connection with certain educational services
Management of credits and credit guarantees by a person or body other than those who granted the credits
Goods and services for the construction and maintenance of certain listed buildings
Certain services consisting of the care of the human body
Goods and services supplied in connection with certain supplies of works of art
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Water supplied for domestic purposes
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with cultural and artistic events
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)
Domestic care services such as home help and care of the young, elderly, sick or disabled
Clothing and household linen
Goods and services supplied in connection with certain supplies of staff
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain newspapers and periodicals
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
Goods and services supplied in connection with certain supplies of social services
Individual pieces of ceramics executed entirely by the artist and signed by him
Supply of horses
This is the standard VAT rate.
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States
Water supplied for agricultural purposes
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain supplies of works of art
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Water supplied for domestic purposes
Repair of bicycles and related items
Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C
Goods and services supplied in connection with certain supplies of postal services
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Prescribed medical and dental equipment
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Window cleaning and cleaning in private households
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Supply of services by writers, composers and performing artists, or of the royalties due to them
Goods and services supplied in connection with certain supplies of staff
Clothing and household linen
Gas and electricity
This is the standard VAT rate.
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of investment gold
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Goods and services supplied in connection with certain supplies of postal services
Sanitary protection products
Repair and maintenance of lifeboats and their equipment
Supply of horses
Goods and services supplied in connection with certain supplies of social services
Water supplied for domestic purposes
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with cultural and artistic events
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)
Goods and services supplied in connection with certain supplies of motor vehicles
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Goods and services supplied in connection with certain supplies of staff
Clothing and household linen
Gas and electricity
Goods and services supplied in connection with certain supplies of services related to public infrastructure
Repair of bicycles and related items
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States
Supply of services by writers, composers and performing artists, or of the royalties due to them
International transport of goods
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Repair and maintenance of lifeboats and their equipment
Repair of bicycles and related items
Children's car seats
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Portugal
This is the standard VAT rate.
Goods supplied for the construction of certain protected buildings
Goods supplied for the construction of certain protected buildings
Children’s car seats
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain broadcasts
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Goods and services supplied in connection with certain supplies of motor vehicles
International transport of goods
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Water supplied for agricultural purposes
Domestic care services such as home help and care of the young, elderly, sick or disabled
Goods and services supplied in connection with certain supplies of sporting services
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain supplies of healthcare
Repair of bicycles and related items
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Supply of horses
Goods and services supplied in connection with certain supplies of social services
Water supplied for domestic purposes
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
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
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Romania
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of healthcare
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Goods and services supplied in connection with certain supplies of postal services
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
International transport of goods
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Wood used as firewood (until 1 January 2030)
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
This is the standard VAT rate.
This is the standard VAT rate.
Water supplied for domestic purposes
Goods and services supplied in connection with educational and vocational training
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Goods and services supplied in connection with certain supplies of social services
Burial and cremation services
Transport of passengers
Goods and services supplied in connection with certain newspapers and periodicals
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with cultural and artistic events
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)
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Goods and services supplied in connection with certain supplies of staff
Clothing and household linen
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
Water supplied for domestic purposes
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Supply of services by writers, composers and performing artists, or of the royalties due to them
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Slovenia
This is the standard VAT rate.
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers
Repair of bicycles and related items
Water supplied for domestic purposes
Goods and services supplied in connection with certain supplies of social services
Burial and cremation services
Transport of passengers
Supply of horses
Goods and services supplied in connection with certain scientific or industrial research
Goods and services supplied in connection with certain newspapers and periodicals
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
Goods and services supplied in connection with cultural and artistic events
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)
Goods and services supplied in connection with certain supplies of postal services
Goods and services supplied in connection with certain supplies of motor vehicles
International transport of goods
Goods and services supplied in connection with educational and vocational training
Goods and services supplied in connection with certain supplies of admission to cultural, artistic, sporting, scientific, educational, entertainment, and similar events
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Window cleaning and cleaning in private households
Domestic care services such as home help and care of the young, elderly, sick or disabled
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both
Supply of services by writers, composers and performing artists, or of the royalties due to them
Goods and services supplied in connection with certain supplies of ships, aircraft, and associated goods
Goods and services supplied in connection with certain supplies of staff
Clothing and household linen
Gas and electricity
Goods and services supplied in connection with certain supplies of services related to public infrastructure
Goods and services supplied to ships and aircraft used for international transport, including the fuelling and provisioning of those ships and aircraft
This is the standard VAT rate.
This is the standard VAT rate.
This is the standard VAT rate.
Slovakia
This is the standard VAT rate.
Water supplied for domestic purposes
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Goods and services supplied in connection with certain broadcasts
Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …
Repair of bicycles and related items
Sanitary protection products
International transport of goods
This is the standard VAT rate.
This is the standard VAT rate.
Goods and services supplied in connection with certain supplies of works of art
