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Ivalina Koleva
20 July 2015
And the areas to which it is applied
In our previous article, VerdeTax had presented the standard VAT rates in all 28 Member States of the EU.

Now, we will focus on the reduced VAT rate and the areas to which it is applied.

As you already know each country in the EU determines by itself the applied VAT rates for goods and services. However when talking about the reduced VAT rates there is a minimum amount which must be taken into consideration. The minimal amount for the reduced VAT rates is 5%, and there could be some exceptions in which it would be even smaller.


The rates are actual as of 20 July 2015 and are applied to the following goods and services:

Austria - Reduced VAT rate 10% food, books, pharmaceuticals, passenger transport, newspapers, entry to cultural and amusement events, hotels
Belgium - Reduced VAT rates 12% restaurants and 6% food, books, water, pharmaceuticals, medical, books, newspapers, cultural and entertainment events, hotels
Bulgaria - Reduced VAT rate 9% hotels
Croatia - Reduced VAT rate 13% hotels and newspapers
Cyprus - Reduced VAT rates 9% hotels, restaurants and 5% food, books, pharmaceuticals, medical, passenger transport, newspapers, entry to cultural entertainment and sporting events
Czech Republic - Reduced VAT rate 15% foods, medical, pharmaceutical, passenger transport, newspapers, entry to cultural sporting and entertainment events, hotels and 10% medicines, other pharmaceuticals, books and baby food
Denmark – There are no reduced VAT rates in the country
Estonia - Reduced VAT rate 9% books, pharmaceuticals, medical, hotels
Finland - Reduced VAT rate 14% food, restaurants and 10% books, pharmaceuticals, passenger transport, newspapers, entry to cultural sporting and entertainment events, hotels
France - Reduced VAT rates 10% pharmaceuticals, passenger transport, entry to cultural sporting and entertainment events, hotels, accommodation, restaurants and 5.5% medical, food, e-books, books and 2.1% newspapers, other pharmaceuticals
Germany - Reduced VAT rate 7% food, books, medical, passenger transport, newspapers, entry to cultural and entertainment events, hotels
Greece - Reduced VAT rates 13% food, hotels and 6% other types of food and medicines
Hungary - Reduced VAT rates 18% food, hotels and 5% books, pharmaceuticals, medical
Ireland - Reduced VAT rates 13.5% medical and 9% newspapers, entry to cultural sporting and entertainment events, hotels, restaurants and 4.8% food. In Ireland zero rate is applied on books, medical products, children's clothing
Italy - Reduced VAT rates 10% pharmaceuticals, passenger transport, entry to cultural and entertainment events, hotels, restaurants and 4% food, medical, books, e-books
Latvia - Reduced VAT rate 12% books, pharmaceuticals, medical, newspapers, hotels
Lithuania - Reduced VAT rates 9% books and 5% pharmaceuticals, medical
Luxembourg - Reduced VAT rate 14% wine, domestic fuel and advertising and 8% bikes, domestic services and 3% food, books, pharmaceuticals, medical, passenger transport, newspapers, entry to cultural, sporting and entertainment events, hotels, restaurants, books, e-books
Malta - Reduced VAT rates 7% hotels and 5% books, medical, newspapers, entry to cultural events, e-books. In Malta zero rate is applied on food, pharmaceuticals
Netherlands - Reduced VAT rate 6% food, books, pharmaceuticals, medical, passenger transport, entry to cultural and amusement events, hotels, accommodation
Poland - Reduced VAT rates 8% pharmaceuticals, medical, passenger transport, newspapers, hotels, restaurants, entry to cultural sporting and entertainment events and 5% food
Portugal - Reduced VAT rates 13% food, agricultural supplies and 6% food, books, pharmaceutical, medical, newspapers, hotels, passenger transport
Romania - Reduced VAT rates 9% books, pharmaceuticals, medical, newspapers, entry to cultural and entertainment events, hotels, foodstuffs and 5% social hosing
Slovakia - Reduced VAT rate 10% books, foodstuffs, medical, pharmaceuticals, entry to cultural and entertainment events
Slovenia - Reduced VAT rate 9.5% food, books, pharmaceuticals, medical, newspapers, entry to sporting cultural and entertainment events, hotels.
Spain - Reduced VAT rates 10% medical, pharmaceuticals, transport of passengers, entry to cultural sporting and entertainment events and 4% food, newspapers
Sweden - Reduced VAT rate 12% food and 6% books
United Kingdom (UK) - Reduced VAT rate 5% property renovations, domestic gas and electricity. In the UK there is zero rate on food, books, pharmaceuticals, medical, passenger transport, newspapers, children's clothing

 

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