Tax rates

There are various VAT rates in Germany:

• The standard VAT rate for most goods and services is 19%.
• The reduced VAT rate is 7% (e.g. for certain groceries and books).

The VAT rates for Germany are outlined in section 12 of the the Value Added Tax Act (UStG).

There are various VAT rates in Slovakia:

• The standard VAT rate is 23% for most goods and services.
• The reduced VAT rates are 19% and 5% (e.g. for some food and books).

You can find information about the Slovak VAT system on the website of the Slovak Ministry of Finance.

There are various VAT rates in the Czech Republic:

• The standard VAT rate is 21% for most goods and services.
• The reduced VAT rate on selected goods, such as basic foodstuffs, is 15%.
• The reduced VAT rate on selected goods, such as healthcare products and baby food, is 10%.

You can find information about the Czech VAT system on the website of the Czech Ministry of Finance.

There are various VAT rates in Austria:

• The standard VAT rate is 20% for most goods and services.
• The reduced VAT rate for selected goods such as live plants and live animals is 13%.
• The reduced VAT rate for selected goods such as food products, medications and books is 10%.

You can find more information on the Austrian VAT system here.

There are various VAT rates in Poland:

• The standard VAT rate is 23% for most goods and services.
• The reduced VAT rate for selected goods such as drugs or equipment required for medical purposes is 8%.
• The reduced VAT rate for selected goods such as books and magazines as well as certain food products is 5%.

You can find more information on the Polish VAT system here.

There are various VAT rates in France:

• The standard VAT rate is 20% for most goods and services.
• A reduced VAT rate of 10% applies, for example, to certain restaurant and catering services, passenger transport, hotel and accommodation services, as well as certain goods and services which are legally defined.
• A further reduced VAT rate of 5.5% applies, for example, to certain staple foods, books, certain energy products, as well as selected services for people with disabilities. The application depends on the specific product or type of service.
• A special tax rate of 2.1% applies only to certain legally defined cases, in particular to certain press publications and medicines reimbursed by social security.

You can find more information on the French VAT system here.

There are various VAT rates in Italy:

• The standard VAT rate is 22% for most goods and services.
• A reduced VAT rate of 10% applies, for example, to certain groceries, restaurant services, hotel stays and pharmaceutical products.
• Another reduced VAT rate of 5% applies only to specific, legally defined categories, in particular selected social, health, and education-related services, as well as other special cases.
• A super-reduced rate of 4% applies, for example, to certain staple groceries, books, newspapers and magazines, certain medical aids, and a selection of other goods and services eligible for tax relief under the law.

You can find more information on the Italian VAT system here.

There are various VAT rates in Spain:

• The standard VAT rate is 21% for most goods and services.
• A reduced VAT rate of 10% applies, for example, to certain groceries, water supply, renovation and repair work in private residences.
• A significantly reduced VAT rate of 4% applies, for example, to certain groceries, books, newspapers and magazines.

You can find more information on the Spanish VAT system here.

There are various VAT rates in the Netherlands:

• The standard VAT rate is 21% for most goods and services.
• A reduced VAT rate of 9% applies, for example, to groceries, books and medicines.
• A VAT rate of 0% applies to certain international exports.

You can find more information on the Dutch VAT system here.