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taxud.c.1(2013)2823545 - EN

VAT Rates Applied in the Member Statesof the European Union

Situation at 1 st July 2013

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2

CONTENTS

I. LIST OF VAT RATES APPLIED IN THE MEMBER STATES .................................................................. 3

II. APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODSAND SERVICES CONTAINED IN ANNEX III OF VAT DIRECTIVE 2006/112/EC........................ ....... 4

III. APPLICATION OF THE PARKING RATE IN CERTAIN MEMBER STATES ...................................... 9

IV. LIST OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER STATES...... 11

V. CASES WHERE THE ZERO RATE IS APPLIED TO CONSUMPTION IN THE LEGISLATION OF THEMEMBER STATES (TITLE VIII, CHAPTER 4 OF THE VAT DIRECTIVE 2006/112/EC) ................. 13

VI. VAT RATES GENERALLY APPLIED IN THE MEMBER STATES TO CERTAIN PRODUCTS OR SERVICES........................................................... ................................................................ ................................................. 15

VII. GEOGRAPHICAL FEATURES OF THE APPLICATION OF THE VAT IN THE EUROPEAN UNION 21

VIII. THE EVOLUTION OF THE VAT RATES APPLICABLE IN THE MEMBER STATES...................... 23

N.B.: The purpose of this document is to disseminate information about the VAT rates in force in theMember States of the European Union. The information has been supplied by the respectiveMember States, but part of it has not been verified by some of them yet. The Commission cannotbe held responsible for its accuracy or completeness, neither does its publication imply anyendorsement by the Commission of those Member States legal provisions.

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3

I. LIST OF VAT RATES APPLIED IN THE MEMBER STATES

Member States CodeSuper

ReducedRate

Reduced Rate StandardRate Parking Rate

Belgium BE - 6 / 12 21 12Bulgaria BG - 9 20 -

Czech Republic CZ - 15 21 -

Denmark DK - - 25 -

Germany DE - 7 19 -

Estonia EE - 9 20 -

Greece EL - 6,5 / 13 23 -

Spain ES 4 10 21 -France FR 2,1 5,5 / 7 19,6 -

Croatia HR - 5 / 10 25 -

Ireland IE 4,8 9 / 13,5 23 13,5

Italy IT 4 10 21 -

Cyprus CY - 5 / 8 18 -

Latvia LV - 12 21 -

Lithuania LT - 5 / 9 21 -Luxembourg LU 3 6 / 12 15 12

Hungary HU - 5 / 18 27 -

Malta MT - 5 / 7 18 -

Netherlands NL - 6 21 -

Austria AT - 10 20 12

Poland PL 5 / 8 23 -

Portugal PT - 6 / 13 23 13Romania RO 5 / 9 24 -

Slovenia SI - 9,5 22 -

Slovakia SK - 10 20 -

Finland FI - 10 / 14 24 -

Sweden SE - 6 / 12 25 -

United Kingdom UK - 5 20 -

N.B.:Exemptions with a refund of tax paid at preceding stages (zero rates) are not included above (see section V)

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II. APPLICATION OF REDUCED VAT RATES BY THE MEMBER STATES TO THE CATEGORIES OF GOODS AND SERVICES ANNEX III OF VAT DIRECTIVE 2006/112/EC

4

Category BE BG CZ DK DE EE EL ES FR HR IE IT CY LV LT LU HU MT NL AT PL

6 20 15 25 7 20 13 4 5,5 5 1 0 4 5 21 21 3 18 2 27

03 6

12 19 10 7 10 4 4,813,5

10 18 12 5

1. Foodstuffs

21 19,6 2523

6 20 15 25 7 20 [ex] 6

1310 5,5 10 7 [ex] 8 10 5 21 21 3 27 0 6 2. Water supplies

25 23

6 20 15 25 19 9 6,5 4 2,1 5 9 0 10 5 12 5 10 3 5 11 0 6

13 7 27

3. Pharmaceuticalproducts

21 23 21 19,6 25 23 21 15 21

6 20 15 25 7 9 13 10 5,5 5 12 0 4 5 12 5 6 3 5 5 6 Medical equipmentfor disabled persons

21 25 23 21 15 27 21

4.

Childrens car seats 21 20 15 25 19 20 23 21 19,6 25 13,5 21 5 21 21 15 27 18 21 20

6 20 15 [ex] 7 20 13 10 7 25 [ex] 10 5 12 914

[ex] 27 015

[ex] 0 0 0 19 0 [ex] 8 [ex] 16 21 3 6

5. Transport ofpassengers(+see n VI)

18 21

6 20 15 25 7 9 6,5 4 5,5 5 17 0 4 5 12 9 18 3 5 5 6

21 21 19,6 19 21

Books

Books on otherphysical means ofsupport

21 20 21 25 19 20 23 4 5,519,6 19

5 23 4 20 21

18 21 21 3 5 18 6

0 20 15 0 7 9 23 6,5 4 2,1 5 24 9 4 5 12 21 3 5 5 6 6 25 21 19,6 10 26

Newspapers

21 250 20 15 25 7 9 27 6,5 4 2,1 5 28 9 4 5 12 21 3 5 5 6

6 21 19,6 10 29 21

6.

Periodicals

21 25

[ex] 20 15 25 [ex] 20 13 [ex] 30 5,5 5 31 1032

[ex] 10 [ex] [ex] [ex] 33 3 27 5 6 7. Admission to culturalservices (shows,cinema, theatre) 6 7 6,5 34 21 19,6 25 9 5 21 35 21

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5

Category BE BG CZ DK DE EE EL ES FR HR IE IT CY LV LT LU HU MT NL AT PL

6 20 15 25 19 20 13 21 7 36 25 9 21 5 21 21 3 27 18 6 1Admission toamusement parks

19,621 20 [ex] 37 25 19 20 [ex] 21 7 [ex] 38

23 21 18 21 21 3 [ex] 18 21 1Pay TV/ cable TV

21 13 39 25 15 27 40

[-] 20 [ex] 37 25 [ex] 20 [ex] 21 2,1 N/A [ex] 4 18 [-] 21 [ex] [ex] [ex] [ex] 10

8.

TV licence21 27 43

6 20 15 [ex] 7 20 13 21 5,5 [ex] 46 23 [ex] 5 [ex] 21 3 27 18 6 2

21 25 21 21

9. Writers, composers,...

[ex] [ex]

1248 20 15 25 19 20 13 4 7 25 13,5 4 18 21 21 3 49 27 [ex] 21

[ex] 19,6 10 15

10. Social housing

6 10a Renovation and

repairing of privatedwellings (*)

21650

20 15 25 19 20 13 51 1052 753 25 13,5 10 5 21 21 15 27 18 6 54

10b Window cleaningand cleaning inprivate households

21 20 15 25 19 20 23 21 7 25 13,5 21 18 21 21 6 27 18 21 20

6 20 15 25 7 20 13 10 7 25 13,5 4 5 21 21 3 27 18 6 10

12 21 19,6 10 18 15 11. Agricultural inputs

21 21 12. Hotel

accommodation6 9 15 25 7 9 6,5 10 7 10 9 10 8 12 21 3 18 56 7 6

12a Restaurant andcatering servicesRestaurants 1257 20 21 25 19 20 23 10 7 58 10 9 59

[ex] 6010 8 21 21 3 27 18 6 61

6 20 15 [ex] 7 20 13 10 19,6 25 [ex] 10 5 21 21 3 27 18 6 20 13. Admission tosporting events [ex] 25 19 21 21 [ex]

6 20 15 [ex] [ex] 20 23 [ex] 19,6 25 9 21 18 21 21 3 27 18 6 20 14. Use of sportingfacilities

[ex] 25 19 21 [ex] 6 20 [ex] 25 7 [ex] 13 10 19,6 25 [ex] [ex] [ex] [ex] [ex] 3 [ex] [ex] 21 [ex]

15 [ex] 4 21 10 15

15. Social services

[ex] 21 [ex]

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48 BE: Provided that all the conditions are fulfilled49 LU: Houses used as a principal dwelling50 BE: 6% on renovation and repairing of private dwellings completed more than 5 years ago51 EL: Only for old private dwellings52 ES: Bricklaying work for the repair of private dwellings53 FR: Renovation and repairing of private dwellings completed at least 2 years ago54

NL: Painting and plastering services for the renovation and repairing of private dwellings more than 15 years old; for rebuilding, renovation and repair of owner-occupied dwellings from 1.03.2013 until 1.03.201455 UK: For the Isle of Man only56 HU: In force as of 1.07.200957 BE All beverages are excluded58 FR: Alcoholic beverages are subject to the standard rate59 IE: All beverages are excluded60 IE: Catering services supplied to patients in a hospital or students at their school61 NL: Alcoholic beverages are subject to the standard rate62 AT: 10% on food, 10% on milk and chocolate, 20% on coffee, tea and other alcoholic or not alcoholic beverages63 PL: Alcoholic beverages are subject to the standard rate64 SI: VAT rate of 9,5% applies to the preparation of meals65

SI: Social security services, provided as a public service or by other non-profit-making organisations, deemed to bor self-help organisations, are exempted66 IE: IE: Dental care is exempt67 NL: Collection of domestic waste and street cleaning is a service that is carried out by the public authorities. A lev

which are carried out by a private enterprise which is called in by the public authorities. There will be no levy 68 CZ: Cleaning and draining of waste water, collection of domestic waste69 EL: When these services are supplied by public authorities70 HU: Social services, with the exception of social catering

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III. APPLICATION OF THE PARKING RATE IN CERTAIN MEMBER STATES

10

2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designedexclusively or mainly for the purpose of agriculture, cattle breeding or forestry.

3. Heating oil and diesel for the agriculture

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IV. LIST OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER STATES

(N.B.: The list is not exhaustive)

11

GOODS andSERVICES

BE BG CZ DK DE EE EL ES FR HR IE IT CY LV LT LU HU MT NL AT PL

Food products 4 4,8 4 3

Beverages: Mineralwater/lemonade

3

Clothing and footwearfor children

3

Pharmaceuticals 4 2,1 3

- Books 41 4 3- Books on other

physical means ofsupport

4 42 3

- Newspapers 4 2,1 4 3

- Periodicals 4 2,1 4 3

Television licence fees 2,1 4

- Hotels 3

- Restaurants 3

Admission to culturalservices, shows(cinema, theatre,sports)

3

Use of sportsinstallations

3

- Treatment of wasteand waste water

3

- Collection ofhousehold waste

3

Passenger transport 3

Property sector:

- Supply of newbuildings

4 43 34

- Renovation andrepairs

4 35

- Construction work onnew buildings

4 46 37

Royalties 3

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IV. LIST OF SUPER-REDUCED RATES (LESS THAN 5%) APPLIED IN THE MEMBER STATES

(N.B.: The list is not exhaustive)

12

GOODS andSERVICES


Medical equipment fordisabled persons

4 3

Water distribution 3

Social services 4

- Cut flowers and plants- Pesticides, natural and

artificial fertilizers4

Raw wool 3

Agricultural inputs 3

1 ES: Including free supplement2 IT: Books in Braille and on cassettes or other magnetic support for the blind or persons with impaired vision3 IT: Only for first housing4 LU: Only houses assigned to the principal dwelling5 LU: Only substantial works on housing constructed more than 20 years prior to the start of the works6 IT: Only for first housing7 LU: Only houses assigned to the principal dwelling

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V. CASES WHERE THE ZERO RATE IS APPLIED TO CONSUMPTION IN THE LEGISLATION OF THEMEMBER STATES (ARTICLE TITLE VIII, CHAPTER 4 OF THE VAT DIRECTIVE 2006/112/EC)

13

BELGIUM Supplies of daily and weekly newspapers of general information Supplies of certain recovered materials and by-products

DENMARK Sales of newspapers normally published at a rate of more than one issue per month

IRELAND Supplies of books and pamphlets (excluding newspapers, periodicals, catalogues, diaries, etc.) Supplies of food and drink intended for human consumption (excluding certain products such as

alcoholic beverages, manufactured beverages, ice-cream and confectionery) Supplies of seeds, plants, trees, etc. used for food production Supplies of certain fertilisers in units of not less than 10 kg Supplies of animal feeding stuffs (excluding pet food) Supplies of orally administered medicines for human consumption Supplies of orally administered medicines for animal consumption (excluding those for pets) Supplies of certain articles of feminine hygiene Supplies of medical equipment such as wheelchairs, crutches, orthopaedic appliances and other

artificial parts of the body (excluding false teeth) Supplies of articles of clothing and footwear for children of average size under the age of ten

(excluding clothes made of fur or skin and articles of clothing and footwear not marked with the sizeor age)

Supplies of wax candles (plain, white and undecorated) Certain services provided by the Commissioners of Irish Lights

ITALY Supplies of land not capable of being used as building land

MALTA Supplies of food products for human consumption, except for supplies of pre-cooked dishes and

certain highly processed products, such as ice-cream, chocolates, manufactured beverages orbeverages subject to excise duty, and pet foods

Supplies of seeds or other means of propagation of plants classified under the above paragraph Supplies of live animals of a type generally used as, or yielding or producing, food for human

consumption Supplies of water by a public authority other than water for enterprises, distilled or mineral water; Supplies of pharmaceuticals, medicines only where prescribed Supplies of goods where the supply is connected with and essential to the provision of care or medical

or surgical equipment in hospitals or institutions officially approved, or for the supply of welfareservices in institutions falling within the prescribed parameters.

FINLAND Printing services for membership publications of non-profit making organisations

SWEDEN Services with regard to production (basically printing services) of membership periodicals, staff

periodicals and periodicals issued by non-profit organisations, including services related to suchproduction, such as distribution services Medicine supplied on prescription or sold to hospitals or imported into the country to be supplied onprescription or sold to hospitals

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V. CASES WHERE THE ZERO RATE IS APPLIED TO CONSUMPTION IN THE LEGISLATION OF THEMEMBER STATES (ARTICLE TITLE VIII, CHAPTER 4 OF THE VAT DIRECTIVE 2006/112/EC)

14

UNITED KINGDOM Supplies of books, newspapers, periodicals, sheet music, maps, etc. Supplies of food products for human or animal consumption, except for supplies of pre-cooked dishes

and certain highly processed products such as ice-cream, chocolates, manufactured beverages orbeverages subject to excise duty and pet foods

Supplies of seeds or other means of propagation of plants classified under the above paragraph Supplies of live animals of a type generally used as, or yielding or producing, food for humanconsumption

Supplies of water other than water for enterprises, distilled or mineral water Supplies of pharmaceuticals, medicines only where prescribed Supplies of medical and surgical instruments, aids only to handicapped persons (excluding hearing

aids, dental prostheses, spectacles, etc.) Supplies of childrens clothing and footwear Construction of buildings for residential purposes; approved alterations to listed buildings Supplies of certain materials by a person supplying the above-mentioned services, excluding

maintenance and repair work Supplies for and by charity organisations of goods donated with a view to being sold Supplies of magnetic tape and tape recorders , etc. to the Royal National Institute for the Blind Supplies to a charity organisation of radio receivers for free loan to blind persons Sewage services The transport of passengers in any vehicle, vessel or aircraft carrying at least 12 passengers; or by

the Post Office; or by any scheduled service The transport of passengers or freight from or to a place outside the United Kingdom Supplies of certain caravans and houseboats Supplies of boots and helmets for industrial use Supplies of motor-cycle and cycle helmets The issue of bank notes

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VI . VAT RATES GENERALLY APPLI ED I N THE MEM BER STATES TO CERTAI N PRODUCTS OR SERVICES

0 = zero rate (exemption with refund of tax paid at preceding stage); [ex] = exemption; [m] = taxation on the margin; [-] =out of scope

16

GOODS andSERVICES


TelecommunicationservicesPhone/ fax/telex/etc.

21 20 21 25 19 20 23 21 19,6 25 23 21 18 21 21 15 27 18 21 20

Pay TV/cable TV 21 20 [ex]4

21 25 19 20 13 21 7 [ex]5

25 23 21 18 21 21 315 27 18 21 1

TV licence [-] 20 [ex] 4 21

25 [ex] 20 [ex] 21 2,1 N/A [ex] 4 18 [-] 21 [ex] 27 [-] [ex] 10

Petroleumproducts

Petrol(unleaded)

21 20 21 25 19 20 23 21 19,6 25 23 21 18 21 21 15 27 18 21 20

Diesel fuel 21 20 21 25 19 20 23 21 19,6 25 23 21 18 21 21 15 27 18 21 20

LPG 21 20 21 25 19 20 23 21 19,6 25 23 21 18 21 21 6 27 18 21 20

Heating oil 21 20 21 25 19 20 23 21 19,6 25 13,52

21 18 21 21 12 27 18 21 20

Lubricants 21 20 21 25 19 20 23 21 19,6 25 23 21 18 21 21 15 27 18 21 20

Motorvehicles

2169

[m]

20 21 25 19 20 23 21 19,6 25 23 21410 [m]

18 21 21 15 27 18 21 20

Passengertransport

Domestictransport:

Air 6 20 15 1121

[ex] 19 20 13 10 7 25 [ex] 10 18 12 21 3 27 0 21 10

Sea 6 20 N/A [ex] 197[-]

20 13 10 7 25 [ex] 10 8 12 21 N/A N/A 0 6 N/A

Inlandwaterway

6 20 15 11 21

[ex] 197

20 13 10 7 N/A [ex] 10 18 12 21 3 27 N/A 6 10

Rail 6 20 15 1121

[ex] 197

20 13 10 7 25 [ex] 10[ex]

N/A 12 21 3 27 N/A 6 1

Road 6 20 15 11 21

[ex]25

197

20 13 10 7 25 [ex] 10[ex]

58

18

12 21 3 27 018

6 1

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17

GOODS andSERVICES

BE BG CZ DK DE EE EL ES FR HR IE IT CY LV LT LU HU MT NL AT

Intra-communityandinternationaltransport:

Air 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Sea 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N/A N/A 0 0 N

Inlandwaterway

6 0 0 70

0 13 10 7 N/A 0 N/A 0 0 0 0 N/A 6

Rail 6 0 0 0 197

0 13 10 0 25 0 0 N/A 0 0 0 0 N/A 6

Road 6 0 0 0 197

0 13 10 7[ex]

25 0 0 0 0 0 0 0 N/A 6

Hotels 6 9 15 25 7 9 6,5 10 7 10 9 10 8 21 21 3 18 7 6 10

Take away 6 20 15 25 7 20 13 10 7 10 13,5 10 5 12 21 21 3 1827

18 6

Bars andcafs

Bars andcafs

21 20 21 25 19 20 13 10 7 16 10 17 25

13,5 10 18 21 21 3 27 18 6 2

Night clubs 21 20 21 25 19 20 23 10 7 16 10 17 25

23 21 18 21 21 3 27 18 6

Alcoholicbeverages

21 20 21 25 19 20 23 10 19,6 10 17 25

23 10 18 21 21 3 27 18 21

Cut flowersand plants

Decorativeuse

6 20 15 25 7 20 13 10 5,5 25 13,5 10 18 21 21 6 27 18 621

Food production 6 20 15 25 7 20 13 10 5,5 25 0 10 5 21 21 3 27 18 6 10

ImmovablepropertySocialHousing(category10/

Annex III)

612

20 15 25 19 20 13 410

719,6

25 13,5 410

18 21 21 3 18 15

27 [ex] 21

Renovationand repairing(category10a/

619 21

20 15 25 19 20 13 20 1021 722 19,6

25 13,5 2

10 5 21 21 3 23 15

27 18 6 24 21

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18

GOODS andSERVICES


Annex III)

Building land [ex] 20 21 [ex] [ex] 20 [ex] 21 19,6 [ex]26

[ex]13,5

27

21 [ex] [ex] 21 [ex] 27 [ex] 21 [e

Supplies ofnewbuildings

21 20 21 [ex] [ex] 20 23 1021

19,6 25 13,5 2 429 1021

18 21 30 21 [ex] 27 [ex] 21 [

Constructionwork on newbuildings

61221

20 21 25 19 20 23 410

19,6 25 13,5 2 429 10

18 21 21 3 18 15

27 18 21

Travelagencies

21[m]

20[m]

21[m]

[ex] 19[m]

20[m]

23[m]

21[m]

19,6[m]

25[m]

23[m]

21[m]

18[m]

21[m]

21[m]

15[m]

27[m]

18[m]

[ex]

AgriculturalInputs

Pesticidesand plant

protectionmaterials

123421

20 21 25 19 20 13 10 719,6

25 23 21 5 21 21 15 27 18 21 2

Fertilisers 123421

20 21 25 19 35 20 13 10 719,6

25 0 3623

437 5 21 21 3 38 27 18 21

Treatmentof wasteand wastewater

21 20 152140

25 [-]19

20 13 10 719,6

25 [-]13,5

1021

5 21 21 3 27 18 21

Collectionofhouseholdwaste,

21 20 15 25 [-]19

20 13 10 19,6 25 [-]13,5

10 5[-]

22 21 3 27 18 [-]2141

Arrangements for thetaxation ofgold

Ingots andbars

[ex]21 20 [ex]21 [ex] [ex]19 [ex]20 [ex] [ex]021

[ex]19,6 [ex]25 [ex]23 [ex]21 [ex] [ex]42

21 [ex]21 [ex]15 [ex]27 0 21

Coins(currency)

[ex]21

20 [ex]21

[ex] 197

[ex]

[ex] [ex] [ex]0

21

[ex]19,6

[ex]25

[ex] [ex]21

[ex] [ex] 4221

[ex]21

[ex]15

[ex]27

[ex] 0

Jewellery,gold plate,medals, tools

21 20 21 25 197

20 23 21 19,6 25 23 21 18 21 21 15 27 18 21 20

Servicessupplied bylawyers

[ex]2143

20 21 25 19 20 23 21 19,65,544

25 23 21 18 21 21 15 27 18 21 2

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19

GOODS andSERVICES


Taxation ofworks ofart,collectorsitems andantiquesWorks of art,collectorsitems andantiques

21[m]

20 21[m]

2546 747 19[m]

20 23 21 19,6 25[m]

13,5 4823

21 18[m]

21 21 15 27[m]

5 21

Rate onimportation(Article 103of theDirective2006/112/EC

)

6 20 15 25 46 74719[m]

20 13 10 7 25 13,5 10 49 550 21 21 6 27 5 6

Supplies bycreators andoccasionalsales (Article103(2) of theDirective2006/112/EC

)

6 20 21 25 46 74719

20 13 10 7 N/A 13,5 10 49 N/A 21 21 6 27[-] 52

5 6

E-books (supply ofthe digitisedcontent ofbooks overthe internetor anelectronicnetwork)

21 20 21 25 19 20 23 21 7 25 23 21 18 21 21 3 27 18 21

1 SE: CDs which reproduce the sound of contents printed on paper (e.g.: a book)2

IE: Parking rate3 MT: If supplied by Public Authority: outside the scope; in cylinders: 18%4 CZ: Public radio and TV broadcasting, excluding those of a commercial nature5 HR: Public radio and TV broadcasting, excluding those of a commercial nature6 RO: Public radio and TV broadcasting, excluding those of a commercial nature7 SI: Public radio and TV broadcasting, excluding those of a commercial nature8 UK: For domestic heating and deliveries of less than 2300 litres9 BE: Invalid cars10 IT: 4% on vehicles for the use of the disabled persons; the margin scheme applies to second-hand cars11 CZ: 15% applies only on regular transport

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21

46 DK: In respect of Article 123 Denmark reduces the taxable amount to 20% to which the 25% rate is applied, result

imports of both works of art and antiques. Similarly, the taxable amount in respect of supplies by creators is rerate applies, resulting in an effective rate of 5%

47 DE: The reduced rate applies on works of art and collectors items48 IE: 13.5% applies on works of art and on antiques49 IT: Occasional sales are taxable at the standard rate50 CY: Importation of goods of archaeological value, CN code 9706 00 0051 PT: The reduced rate applies only on works of art. In the Azores, the standard rate is 16% and the reduced rate is 4

rate is 22% and the reduced rate is 5%.52 HU: On occasional basis

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VII . GEOGRAPHI CAL FEATURES OF THE APPLI CATI ON OF VAT I N TH E EU

22

DENMARK

The Faeroe Islands and Greenland are not part of the European Union; consequently, VAT (according tothe VAT Directive 2006/112/EC) is not applicable on these territories.

GERMANY

For VAT purposes, the country does not include the island of Heligoland or the territory of Bsingen.

GREECE

For the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades, and on the Aegeanislands of Thassos, the Northern Sporades, Samothrace and Skiros, the rates of 6,5%, 13% and 23%have been reduced by 30% to 5%, 9% and 16% respectively. These rates apply to imports,intra-Community acquisitions, supplies of goods and services effected materially in total on these islandsby persons established on them and supplies of goods from other areas of Greece to persons establishedon these islands. This preferential system does not, however, apply to tobacco products and means of

transport.Mount Athos is excluded from the scope of VAT.

SPAIN

For VAT purposes, the country does not include the Canary Islands, Ceuta and Melilla.

FRANCE

Special rates apply in Corsica and the overseas departments (DOM):

a) CORSICA

0.90%: certain theatrical shows and circuses, sales of live meat and charcuterie animals to personsnot liable to pay tax;

2.10%: goods supplied in Corsica to which the reduced rates are applicable in mainland France;8%: certain work on immovable property, agricultural equipment and sales for consumption on

the premises, sales of electricity supplied at low voltage;13%: petroleum products;

The standard rate applicable in Corsica is the same as in the rest of the country: 19.6%.b) DOM

In the overseas departments, but not French Guiana, a reduced rate of 2.10% and a standard rate of8.5% are applicable.

c) MONACO

Goods and services supplied to or from the Principality of Monaco are regarded as having beensupplied to or from France.

ITALY

The following territories are excluded from the scope of VAT: Livigno, Campione dItalia and the territorialwaters of Lake Lugano.

CYPRUS

Transactions originating in, or intended for, the United Kingdom Sovereign Base Areas of Akrotiri andDhekelia are treated as transactions originating in or intended for the Republic of Cyprus.

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VII . GEOGRAPHI CAL FEATURES OF THE APPLI CATI ON OF VAT I N TH E EU

23

The application of the acquis is suspended in those areas of the Republic of Cyprus in which theGovernment of the Republic of Cyprus does not exercise effective control.

AUSTRIA

A special rate of 19% applies in Jungholz and Mittelberg.

PORTUGAL

Special rates apply in the Azores and Madeira:a) In the Azores

4%: reduced rate;9%: reduced rate / parking rate;16%: standard rate;

b) In Madeira5%: reduced rate;12%: reduced rate / parking rate;

22%: standard rate.

FINLAND

The land Islands are excluded from the scope of VAT.

UNITED KINGDOM

Goods and services supplied to or from the Isle of Man are regarded as having been supplied to or fromthe United Kingdom.

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VIII. THE EVOLUTION OF VAT RATES APPLICABLE IN THE MEMBER STATES

24

MEMBER STATES REDUCED RATE STANDARD INCREASED PARKING RATE AND DATES RATE RATE

Belgium1/01/1971 6 18 25 14 1/01/1978 6 16 25 -

1/12/1980 6 16 25 | 25+5 - 1/07/1981 6 17 25 | 25+5 - 1/09/1981 6 17 25 | 25+8 - 1/03/1982 1 | 6 17 25 | 25+8 - 1/01/1983 1 | 6 19 25 | 25+8 17 1/04/1992 1 | 6 | 12 19,5 - - 1/01/1994 1 | 6 | 12 20,5 - 12 1/01/1996 1 | 6 | 12 21 - 12 1/01/2000 6| 12 21 - 12

Bulgaria1/04/1994 - 18 - - 1/07/1996 - 22 - - 1/01/1999 - 20 - - 1/01/20071/04/2011

79

2020

--

--

Czech Republic1/01/1993 5 23 - - 1/01/1995 5 22 - - 1/05/2004 5 19 - - 1/01/20081/01/20101/01/20121/01/2013

9101415

19202021

----

----

Denmark3/07/1967 - 10 - - 1/04/1968 - 12,5 - -

29/06/1970 - 15 - - 29/09/1975 9,25 15 - - 1/03/1976 - 15 - - 3/10/1977 - 18 - - 1/10/1978 - 20,25 - -

30/06/1980 - 22 - - 1/01/1992 - 25 - -

Germany1/01/1968 5 10 - -

1/07/1968 5,5 11 - - 1/01/1978 6 12 - - 1/07/1979 6,5 13 - - 1/07/1983 7 14 - - 1/01/1993 7 15 - - 1/04/1998 7 16 - - 1/01/2007 7 19

Estonia1991 - 10 - - 1993- - 18 - - 2000-2008 5 18 - - 1/01/2009

1/07/2009

9

9

18

20

-

-

-

-

Greece1/01/1987 3 | 6 18 36 -1/01/1988 3 | 6 16 36 -

28/04/1990 4 | 8 18 36 -8/08/1992 4 | 8 18 - -

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26


1/03/1993 2,5 | 12,5 21 - 12,5 1/01/1996 2,8 | 12,5 21 - 12,5 1/03/1997 3,3 | 12,5 21 - 12,5 1/03/1998 3,6 | 12,5 21 - 12,5 1/03/1999 4 | 12,5 21 - 12,5

1/03/2000 4,2 | 12,5 21 - 12,5 1/01/2001 4,3 | 12,5 20 - 12,5 1/03/2002 4,3 | 12,5 21 - 12,5 1/01/2003 4,3 | 13,5 21 - 13,5 1/01/2004 4,4 | 13,5 21 - 13,5 1/01/20051/12/20081/01/20101/07/20111/01/2012

4.8 | 13.54.8 | 13.54.8 | 13.5

4.8 | 9 (1) | 13.54.8 | 9 (1) | 13.5

2121,5212123

-----

13.513.513.513.513.5

(1) 9% reduced rate applies until 31/12/2013Italy

1/01/1973 6 12 18 - 1/01/1975 6 12 30 18

18/03/1976 6 12 30 18 10/05/1976 6 | 9 12 30 18 23/12/1976 1 | 3 | 6 | 9 12 30 18 8/02/1977 1 | 3 | 6 | 9 | 12 14 35 18 3/07/1980 2 | 8 15 35 18 1/11/1980 1 | 2 | 3 | 6 | 9 | 12 14 35 15 | 18 1/01/1981 2 | 8 15 35 18 5/08/1982 2 | 8 | 10 | 15 18 38 20

19/04/1984 2 | 8 | 10 | 15 18 30 | 38 20 20/12/1984 2 | 9 18 30 - 1/08/1988 2 | 9 19 38 -

1/01/1989 4 | 9 19 38 - 13/05/1991 4 | 9 | 12 19 38 - 1/01/1993 4 | 9 19 - 12 1/01/1994 4 | 9 19 - 13

24/02/1995 4 | 10 19 - 16 1/10/1997

17/09/2011 4 | 104 | 10

2021

--

--

Cyprus1/07/1992 - 5 - - 1/10/1993 - 8 - - 1/07/2000 5 10 - - 1/07/2002 5 13 - -

1/01/2003 5 15 - -1/08/20051/03/2012

14/01/2013

5 | 85 | 85 | 8

151718

---

---

Latvia1/05/1995 - 18 - - 1/01/2003 9 18 - - 1/05/20041/01/20091/01/20111/07/2012

5101212

18212221

----

----

Lithuania1/05/1994 - 18 - - 1/08/1994 9 18 - - 1/01/1997 - 18 - - 1/05/2000 5 18 - - 1/01/20011/01/2009

5 | 95 | 9

1819

--

--

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(1) On 24 March 1992 Portugal abolished the zero rate. All goods and services previously zero-rated are nowtaxed at 6%.

Romania1/07/1993 - 18 - - 1/01/1995 9 18 - - 1/02/1998 11 22 - - 1/01/2000 - 19 - - 1/01/20041/12/20081/07/2010

95 | 95 | 9

191924

---

---

Slovenia1/07/1999 8 19 - - 1/01/20021/07/2013

8,59,5

2022

--

--

Slovak Republic1/01/1993 5 23 - -

1/08/1993 6 25 - - 1/01/1996 6 23 - - 1/07/1999 10 23 - - 1/01/2003 14 20 - - 1/01/2004 - 19 - - 1/01/2007 10 19 - -1/05/2010

01/01/20116 | 10

101920

--

--

Finland1/06/1994 12 | 5 22 - - 1/01/1995 17 | 12 | 6 22 - - 1/01/19981/10/2009

17 | 812 | 8

2222

--

--

1/07/20101/01/2013 13 | 914 | 10 2324 -- --

Sweden1/01/1969 6,38 | 2,04 11,11 - - 1/01/1971 9,89 | 3,09 17,65 - - 1/06/1977 11,43 | 3,54 20,63 - - 8/09/1980 12,87 | 3,95 23,46 - -

16/11/1981 11,88 | 3,67 21,51 - - 1/01/1983 12,87 | 3,95 23,46 - - 1/07/1990 13,64 | 4,17 25 - - 1/01/1992 18 25 - - 1/01/1993 21 25 - -

1/07/1993 21 | 12 25 - - 1/01/1996 6 | 12 25 - -

United Kingdom1/04/1973 - 10 - -

29/07/1974 - 8 - - 18/11/1974 - 8 25 - 12/04/1976 - 8 12,5 - 18/06/1979 - 15 - - 1/04/1991 - 17,5 - - 1/04/1994 - 17,5 - 8 1/01/1995 8 17,5 - - 1/09/19971/12/2008 1/01/20104/01/2011

5555

17,51517.520

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----

Documents

Vat Rates en 2013