CheckedSource

EU VAT rates by country

The standard VAT rate in the EU runs from 17% in Luxembourg to 27% in Hungary. Choose a country to see its standard rate and every reduced, super-reduced, parking and zero rate it lists in TEDB, with the country's own note on what each one covers. All 27 countries are in the table below.

Rates read

Look up a country

One of the 27 EU countries.

Romania

The standard VAT rate in Romania is 21%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Romania entered in TEDB. Romania's own law decides what a rate covers, often by CN code (Art. 98(4)). 0% is a zero rate or an exemption: TEDB does not separate them.

Reduced rate 11%

  • Foodstuffs.
    • Food, including beverages, intended for human and animal consumption, live animals and poultry of domestic species, except alcoholic...Food, including beverages, intended for human and animal consumption, live animals and poultry of domestic species, except alcoholic beverages, non-alcoholic beverages NC 2202, foods with added sugar, whose total sugar content is at least 10g/100g product, other than milk formula for newborns, infants and young children, food supplements defined by Law No. 56/2021: art. 291 para (2) lett. b) of Fiscal Code and point 37 (4)-(4^3) of Norms.
    • The reduced rate is applied only if the supplier can prove that the goods, except foods with added sugar, whose total sugar content is at...The reduced rate is applied only if the supplier can prove that the goods, except foods with added sugar, whose total sugar content is at least 10g/100g product, are used as food for human or animal consumption. When those goods are imported from a third territory or a third country, the application of the reduced rate is conditioned by the submission of the Commitment Declaration regarding the destination of the goods. Point 37 para.(5)-(9) of Norms.
  • Medicines. The reduced TVA rate is applied for the supply of medicines for human use. See art. 291 para. (2) letter a) of the Fiscal Code.
  • Farm inputs.
    • The reduced VAT rate shall be applied for the supply of fertilizers and pesticides used in agriculture, seeds and other agricultural...The reduced VAT rate shall be applied for the supply of fertilizers and pesticides used in agriculture, seeds and other agricultural products intended for sowing or planting, corresponding to the CN codes mentioned below. For details see art. 291 para. (2) letter e) of the Fiscal Code and art. 1 para. (1) of the Order no. 4634/2022.
    • The reduced VAT rate shall be applied for the supply of chemical fertilizers and chemical pesticides used in agriculture, corresponding to...The reduced VAT rate shall be applied for the supply of chemical fertilizers and chemical pesticides used in agriculture, corresponding to the CN codes mentioned below. For details see art. 291 para. (2) letter f) of the Fiscal Code and art. 1 para. (2) of the Order no. 4634/2022. The provisions shall apply until 31st of December 2031.
    • Fertilization; Ploughing; Harrowing; Preparing the seedbed with combine and moulding soil; Seed sowing or planting; Land rolling; Spraying,...Fertilization; Ploughing; Harrowing; Preparing the seedbed with combine and moulding soil; Seed sowing or planting; Land rolling; Spraying, dusting - fight diseases and pests, herbicide; Harvesting or crop dislocation; Collecting and baling the vegetal material, by pressing in bales; Hoeing crops; Pots planting for potatoes and vegetables. For details see art. 291 para. (2) lett. e) of the Fiscal Code and points 1 - 7, 9, 10, 12, 15 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Mowing; Raking; Digging holes for planting trees and vines; Cleaning of unwanted vegetation and...The reduced rate shall be applied for Mowing; Raking; Digging holes for planting trees and vines; Cleaning of unwanted vegetation and destruction of heaps on pastures and hayfields; Meadow overseeding; Planting horticultural grape vines, trees; Deforestation of vineyards and orchards; Installation of support, growing and palisade system for vineyards and orchards. See art. 291 para. (2) letter e) of the Fiscal Code and points 18, 19, 23, 27, 28, 35 - 37 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Installation of irrigation/fertigation system in vineyards and orchards, as well as in vegetable growing. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 38 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Clearing or cleaning irrigation and/or drainage channels. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 34 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Services to combat soil erosion such as coastal and port construction works, dams, locks and other...The reduced rate shall be applied for Services to combat soil erosion such as coastal and port construction works, dams, locks and other hydromechanical structures (for the case of water erosion); Flood defense services. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 42 of the Annex to the Order no. 4634/2022, respectively in Order no. 157/2011.
    • The reduced rate shall be applied for Operations for installing protected spaces, respectively greenhouses and/or solariums; Installation...The reduced rate shall be applied for Operations for installing protected spaces, respectively greenhouses and/or solariums; Installation of hail and rain protection systems in vineyards and orchards. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 26 and 39 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Forage silage and fodder storage works in livestock farms; Specific works for manure discharge and...The reduced rate shall be applied for Forage silage and fodder storage works in livestock farms; Specific works for manure discharge and providing the feed in or from animal breeding farms; Disinfection, plague and pest control in livestock farms; Sheep shearing; Eggs sorting and marking; Cleaning animal hooves. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 20, 29 - 33 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Artificial insemination in animals. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 43 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Collecting and baling the vegetal material, by pressing in bales (post-harvest services); Chopping...The reduced rate shall be applied for Collecting and baling the vegetal material, by pressing in bales (post-harvest services); Chopping the vegetable scraps; Topping sugar beet; Lining, baling, tying tobacco; Collecting, sorting, conditioning, labelling of vegetables and fruits works. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 10, 11, 16, 17, 25 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Treatment of seeds used in setting up of the agricultural crops, with plant protection products. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 8 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Multiplication of seeds. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 44 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Chopping wood cords, branches. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 24 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Levelling the agricultural land, which ensures a flat surface of the crop land, by reducing the...The reduced rate shall be applied for Levelling the agricultural land, which ensures a flat surface of the crop land, by reducing the micro-relief deviations caused by the other agricultural works; Soil scarification or deep loosening on compacted soils; Unclogging the soil at great depths, in order to favor the roots growth. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 14, 21, 22 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Arrangement of water sources for the animals on meadows, parcelling of meadows; Draining services. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 28, 42 of the Annex to the Order no. 4634/2022, respectively in Order no. 157/2011.
    • Executing or opening drains in order to shape the soil for vegetables – art. 291 para. (2) lett. e) of the Fiscal Code and points 13 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Setting up and maintenance of genealogical registers of animal breeds; Determination of the genetic quality of animals. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 40, 41 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Disinfection, plague and pest control in wineries and vegetable and fruit storage warehouses. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 30 of the Annex to the Order no. 4634/2022.
    • The reduced rate shall be applied for Services to combat soil erosion such as Other landscape maintenance services (for the case of wind...The reduced rate shall be applied for Services to combat soil erosion such as Other landscape maintenance services (for the case of wind erosion). For details see art. 291 para. (2) letter e) of the Fiscal Code and point 42 of the Annex to the Order no. 4634/2022, respectively in the Order no. 157/2011.
    • The reduced rate shall be applied for Eggs packaging services, when packaging is the main activity, including sorting and marking, when...The reduced rate shall be applied for Eggs packaging services, when packaging is the main activity, including sorting and marking, when these are related/auxiliary operations to packaging. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 32 of the Annex to the Order no. 4634/2022.
  • Firewood.
    • Supply of firewood in the form of logs, in billets, in twigs, in faggots or in similar forms, and sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms. See art. 291 para. (2) letters i), j) of the Fiscal Code.
    • The supply for the use as heating fuel of sawdust, waste and non-agglomerated wood scraps, carried out to final beneficiaries, on the basis of a statement of liability made available to the supplier. See art. 291 para. (2) letters i), j) of the Fiscal Code.
  • Books, newspapers and periodicals.
    The reduced VAT rate is applied for the supply of school textbooks, books, newspapers and magazines, either on physical means of support...The reduced VAT rate is applied for the supply of school textbooks, books, newspapers and magazines, either on physical means of support and/or supplied electronically, except for those which have, wholly or predominantly, video or music audio content and those intended exclusively or mainly for advertising. See art. 291 para. (2) letter g) of the Fiscal Code corroborated with point 38 of the Methodological Norms.
  • Sustainable energy.
    Supply of district heating in the cold season (the 5-month period between November 1 of the current year and March 31 of the following...Supply of district heating in the cold season (the 5-month period between November 1 of the current year and March 31 of the following year), intended for: the population, public and private hospitals, public and private educational institutions, non-governmental organizations, religious institutions, accredited public and private social service providers. See Art. 291 para. (2), letters k) of the Fiscal Code.
  • Water supply. The reduced VAT rate is applied for the supply of water for irrigation in agriculture and for water supply and sewerage services. See art. 291 para. (2) letters c) and d) of the Fiscal Code and point 37 para. (13) of the Methodological Norms.
  • Hotel accommodation. The reduced VAT rate is applied for accommodation in the hotel sector or sectors with similar function, including renting of camping sites. For details see art. 291 para. (2) letter m) of the Fiscal Code corroborated with point 37 para. (14) of the Methodological Norms.
  • Restaurants and catering. The reduced VAT rate is applied for restaurant and catering services, excluding alcoholic beverages as well as non-alcoholic beverages, falling within CN codes 2202. For details see art. 291 para. (2) letter n) of the Fiscal Code corroborated with point 37 para. (15) of the Methodological Norms.
  • Social housing.
    The reduced VAT rate is applied for the supply of housing as part of social policy, including the land on which they are built (nursing...The reduced VAT rate is applied for the supply of housing as part of social policy, including the land on which they are built (nursing homes and retirement homes, children's homes, and recovery and rehabilitation centers for minors with disabilities). For details see art. 291 para. (2) letter l) of the Fiscal Code corroborated with point 37 para. (16), (19) and (20) of the Methodological Norms.
  • Cultural events. The reduced VAT rate is applied for the services consisting in allowing access to castles, museums, memorial houses, historical monuments, architectural and archaeological monuments, zoological and botanical gardens. See art. 291 para. (2) letter h) of the Fiscal Code.

0%: zero rate or exemption

  • Medical equipment.
    Supply of prostheses and their accessories, with the exception of dental prostheses exempt from tax under art.292 para.(1) lett.(b) and...Supply of prostheses and their accessories, with the exception of dental prostheses exempt from tax under art.292 para.(1) lett.(b) and supply of orthopedic products. When those goods are imported from a third territory or a third country, the reduced VAT rate is conditioned by submission of the Customs Notice for medical devices or the Declaration of conformity of the medical device manufacturer according to art.12 of the Order no.1009/2016. Art.294 para.(5) letters c), d) of the Fiscal Code.

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each Member State, read 8 October 2026. TEDB's entries for Romania are dated 1 July 2026.

Each country defines what a reduced rate covers in its own law, often by CN code (Art. 98(4)), so the rate for a specific product depends on how that law reaches it (what a CN code is). The country's VAT law decides.

All 27 countries

The standard rate, and the lower rates with the VAT Directive's category each one falls under. A category name is a heading, not the scope of the rate: the scope is the country's own note. Each country name opens its full list with those notes, the zero rates and exemptions, and the regional rates.

CountryStandard rateReduced rates and their categoriesSuper-reduced, parking and 0% rates (zero rate or exemption)
Austria20%
10% Foodstuffs; Books, newspapers and periodicals; Hotel accommodation; Restaurants and catering and 6 more
13% Foodstuffs; Passenger transport; Farm inputs; Hand-made tapestries and 8 more
Also a regional rate
4.9% super-reduced: Foodstuffs
0% zero rate or exemption: Foodstuffs; Medicines; Passenger transport
Belgium21%
6% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 22 more
12% Foodstuffs; Hotel accommodation; Restaurants and catering; Social housing
12% parking: Parking rate (Art. 105a(3))
0% zero rate or exemption: Foodstuffs; Medicines; Books, newspapers and periodicals; Passenger transport and 4 more
Bulgaria20%
9% Foodstuffs; Medicines; Books, newspapers and periodicals; Hotel accommodation
-
Croatia25%
5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 6 more
13% Medicines; Newspapers; Children's car seats; Hotel accommodation and 6 more
-
Cyprus19%
5% Foodstuffs; Medicines; Children's car seats; Medical equipment and 13 more
9% Passenger transport; Hotel accommodation; Restaurants and catering
3% super-reduced: Books; Newspapers; Periodicals; Medical equipment and 3 more
0% zero rate or exemption: Cultural events
Czechia21%
12% Foodstuffs; Medicines; Periodicals; Children's car seats and 15 more
0% zero rate or exemption: Books, newspapers and periodicals; Passenger transport
Denmark25%-
0% zero rate or exemption: Passenger transport; Social welfare bodies; Writers, composers and performers; Cultural events and 2 more
Estonia24%
9% Medicines; Books, newspapers and periodicals; Medical equipment
13% Hotel accommodation
-
Finland25.5%
10% Newspapers; Periodicals
13.5% Foodstuffs; Medicines; Books, newspapers and periodicals; Passenger transport and 12 more
-
France20%
5.5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 9 more
10% Medicines; Passenger transport; Hotel accommodation; Restaurants and catering and 7 more
Also a regional rate
2.1% super-reduced: Medicines; Newspapers; Periodicals
0% zero rate or exemption: Medical care
Germany19%
7% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 13 more
0% zero rate or exemption: Electricity
Greece24%
6% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 5 more
13% Foodstuffs; Medicines; Children's car seats; Medical equipment and 15 more
Also a regional rate
4% super-reduced: Renovation of a home lived in by a non-owner
13% parking: Farm tools and equipment
0% zero rate or exemption: Medicines
Hungary27%
5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 7 more
18% Foodstuffs; Cultural events
0% zero rate or exemption: Newspapers
Ireland23%
9% Foodstuffs; Books, newspapers and periodicals; Restaurants and catering; Hairdressing
13.5% Medicines; Medical equipment; Hotel accommodation; Artists' photographs and 14 more
0% zero rate or exemption: Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 1 more
Italy22%
5% Foodstuffs; Medicines; Medical equipment; Passenger transport and 4 more
10% Foodstuffs; Medicines; Passenger transport; Hotel accommodation and 13 more
4% super-reduced: Foodstuffs; Books, newspapers and periodicals; Medical equipment; Chemical fertilisers and 2 more
Latvia21%
5% Books, newspapers and periodicals
12% Foodstuffs; Medicines; Medical equipment; Passenger transport and 3 more
0% zero rate or exemption: Sporting events; Medical care; Social welfare bodies; Writers, composers and performers and 1 more
Lithuania21%
5% Medicines; Books, newspapers and periodicals; Medical equipment
12% Passenger transport; Hotel accommodation; Cultural events
-
Luxembourg17%
8% Plants and flowers; Natural gas; Fossil fuels; Electricity and 12 more
14% Fossil fuels
3% super-reduced: Foodstuffs; Medicines; Books, newspapers and periodicals; Children's clothing and shoes and 18 more
8% super-reduced: Temporary exemptions and reduced rates (Art. 105a(2))
14% parking: Parking rate (Art. 105a(3)); Wine; Solid fuels, mineral oils and fuel wood; Washing and cleaning products and 4 more
0% zero rate or exemption: Passenger transport
Malta18%
5% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 15 more
7% Hotel accommodation
12% parking: Securities custody; Credit management; Short-term hire; Body care services
0% zero rate or exemption: Foodstuffs; Medicines; Passenger transport; Radio and TV reception and 3 more
Netherlands21%
9% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 14 more
0% zero rate or exemption: Solar panels
Poland23%
5% Foodstuffs; Medicines; Books, newspapers and periodicals; Children's car seats
8% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 25 more
8% super-reduced: Temporary exemptions and reduced rates (Art. 105a(2))
Portugal23%
6% Foodstuffs; Medicines; Books, newspapers and periodicals; Medical equipment and 18 more
13% Foodstuffs; Restaurants and catering; Water supply; Fossil fuels
Also a regional rate
6% super-reduced: Temporary exemptions and reduced rates (Art. 105a(2))
13% parking: Parking rate (Art. 105a(3))
Romania21%
11% Foodstuffs; Medicines; Books, newspapers and periodicals; Hotel accommodation and 7 more
0% zero rate or exemption: Medical equipment
Slovakia23%
5% Foodstuffs; Medicines; Newspapers; Medical equipment and 6 more
19% Foodstuffs; Restaurants and catering; Electricity
-
Slovenia22%
5% Books, newspapers and periodicals; Rescue equipment
9.5% Foodstuffs; Medicines; Medical equipment; Plants and flowers and 28 more
-
Spain21%
10% Foodstuffs; Medicines; Medical equipment; Passenger transport and 21 more
4% super-reduced: Exemptions and super-reduced rates (Art. 105a(1))
Sweden25%
6% Foodstuffs; Books, newspapers and periodicals; Medical equipment; Passenger transport and 3 more
12% Hotel accommodation; Restaurants and catering; Hand-made tapestries; Paintings and drawings and 8 more
-

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each EU country, read 8 October 2026. TEDB's entries are dated 1 July 2026 for 24 countries, 1 January 2026 for Cyprus and Portugal, and 1 January 2025 for Greece.

What the rate types mean

  • Standard: the rate on everything the country has not put on a lower rate or exempted. No EU country may set it below 15% (VAT Directive, Art. 96 and 97).
  • Reduced: a lower rate for goods and services the country lists. TEDB sorts each one into categories that follow the VAT Directive's lists: foodstuffs, medicines, books, passenger transport and so on. The country's own note says what the rate covers there.
  • Super-reduced and parking: two more rate labels in TEDB. A country that has one lists it with its categories, as it does for a reduced rate.
  • 0%: a zero rate or an exemption. TEDB does not separate them, and the Directive treats them differently (Art. 98(2)). The answer for a country shows these apart from the reduced rates. A category can sit at 0% and at a reduced rate, and then both appear.
  • Regional: a rate that applies in only part of a country, for example the Azores and Madeira for Portugal, or Corsica for France. The VAT Directive does not apply to the Canary Islands or to the French territories in Article 349 of the Treaty on the Functioning of the European Union, the overseas departments among them (Art. 6(1)(b) and (c)), so a rate listed for those places is not the country's standard rate. The answer names the region.

Whose VAT rate you charge

Goods already in the EU that you ship to a consumer in another EU country carry the VAT of the country the parcel goes to (Art. 33(a)). The exception is a business established in one EU country whose sales to consumers in other EU countries do not exceed EUR 10,000 this year and did not last year (Art. 59c): it charges the VAT of its own country. A business outside the EU has no such threshold. The one-stop shop lets you declare the VAT of all those countries in one return (Art. 369b): VAT OSS. Parcels imported from outside the EU pay import VAT at the border instead, unless the VAT is declared through the import one-stop shop (IOSS, up to EUR 150; Art. 369l and Art. 143(1)(ca)). The full rules are in EU VAT for online sellers.

A worked example

You ship goods to a customer in Germany. Choose Germany, and on 8 October 2026 this is the answer:

Germany

The standard VAT rate in Germany is 19%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Germany entered in TEDB. Germany's own law decides what a rate covers, often by CN code (Art. 98(4)). 0% is a zero rate or an exemption: TEDB does not separate them.

Reduced rate 7%

  • Foodstuffs. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live animals, meat, milk and so on. For legal certainty please have a look at the German VAT Act.
  • Medicines. Article 98 (2) and Annex III of the VAT Directive: Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as products for monthly hygiene purposes and so on. For legal certainty please have a look at the German VAT Act.
  • Plants and flowers. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live plants, bulbs, roots and so on. For legal certainty please have a look at the German VAT Act.
  • Books, newspapers and periodicals. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on. For legal certainty please have a look at the German VAT Act.
  • Newspapers. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% e.g. excluding newspapers whose content is harmful to minors or is predominantly devoted to advertising. For legal certainty please have a look at the German VAT Act.
  • Periodicals. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% e.g. excluding periodicals whose content is harmful to minors or is predominantly devoted to advertising. For legal certainty please have a look at the German VAT Act.
  • Collectors' stamps. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Medical equipment.
    • Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as wheelchairs, orthopaedic appliances, human body replacement parts and so. For legal certainty please have a look at the German VAT Act.
    • Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as wheelchairs, orthopaedic appliances, human body replacement parts and so on. For legal certainty please have a look at the German VAT Act.
  • Paintings and drawings. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Original prints. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Original sculptures. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Imported collections and collectors' pieces. Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7%. For legal certainty please have a look at the German VAT Act.
  • Social welfare bodies.
    • Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical...Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical purposes. VAT reduction not applicable to supply of goods or services to be made within the context of a profitable Business. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical...Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical purposes. VAT reduction not applicable to supply of goods or services to be made within the context of a profitable Business. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Passenger transport.
    • Reduced rate on local transport (within a local community or if the transport distance does not exceed 50 km) and rail-bound transport. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Reduced rate on local transport (within a local community or if the transport distance does not exceed 50 km) and rail-bound transport. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Cultural events.
    • Reduced rate only on admissions to theatres, concerts and museums, as well as circus performances, performances as performers and transactions directly linked to the operation of zoological gardens. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Reduced rate only on admissions to theatres, concerts and museums, as well as circus performances, performances as performers and transactions directly linked to the operation of zoological gardens. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Hotel accommodation.
    • Only for short-term accommodation. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Only for short-term accommodation. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Medical care.
    • Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field.
    • Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field
  • Writers, composers and performers.
    • See preliminary remarks to “Reduced rates” and the “General comments” field.
    • See preliminary remarks to “Reduced rates” and the “General comments” field
  • Water supply. No reduced rate for bottled water, healing water and steam

0%: zero rate or exemption

  • Electricity. Article 12 paragraph 3 of the German VAT Act contains a list of services falling under the zero rate e.g. the supply of certain photovoltaic power. For legal certainty please have a look at the German VAT Act.

Out of scope, listed as 0%

  • Radio and TV reception. Public radio and television broadcasting services are out of scope.

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each Member State, read 8 October 2026. TEDB's entries for Germany are dated 1 July 2026.

An item with a net price of EUR 100 that takes the standard rate carries EUR 19 of VAT, EUR 119 in all. A printed book is in the books, newspapers and periodicals group, which Germany lists at 7%: EUR 100 net carries EUR 7 of VAT, EUR 107 in all. Which group an item belongs to is set by German law, often by CN code.

Run the lookup for Germany to see the answer on the page.

United Kingdom

The United Kingdom is not in the EU, so TEDB has no rates for it. UK law sets them (Value Added Tax Act 1994, section 2). GOV.UK lists a standard rate of 20%, a reduced rate of 5% and a zero rate of 0%, read 8 October 2026.

Where the rates come from

The rates are those of the Commission's Taxes in Europe Database (TEDB), read 8 October 2026. Each EU country enters its own rates and notes. The rates are each country's law, and the country's VAT law decides. Changes made here: the category names are shortened, the CN code lists are left out, and a web link inside a note is removed. Every note is shown in full; a long one opens from its first words.