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CountryStandard %DefinitionReduced 1 %Relevant DefinitionsReduced 2 %Relevant DefinitionsReduced 3 (Special Rate) %Relevant DefinitionsZero (Special Rate) %Relevant Definitions
Austria20All other taxable goods.13Some agricultural supplies, wine production, and flowers & decoration plants.10Pharmaceutical products, newspapers, printed books, and some agricultural supplies.N/A
0N/A
Belgium21All other taxable goods.12Some foods and certain agricultural supplies6Some food, soft drinks (including water), some pharmaceutical products, some disabled medical equipment, some books, some agricultural supplies, and flowers & decoration plants.N/A
0Newspapers.
Czechia21All other taxable goods.15TBC10TBC



Denmark25All other taxable goods.N/A
N/A
N/A
0Newspapers.
Estonia20All other taxable goods.9TBC





Finland24All other taxable goods.14Food, some agricultural supplies, and soft drinks.10Pharmaceutical products, books, and newspapers.N/A
0N/A
France20All other taxable goods.10Some food, some pharmaceutical products, some agricultural supplies, and flowers & decoration plants.5.5Some food, disabled medical equipment, and books.2.1Some pharmaceutical products and newspapers.0N/A
Germany19All other taxable goods.7Some food, disabled medical equipment, books, newspapers, medical and dental care, and flowers & decoration plants.N/A
N/A
0N/A
Greece24All other taxable goods.13TBC6TBC



Hungary27All other taxable goods.18TBC5TBC



Ireland23All other taxable goods.13.5Some food, children's car seats, some agricultural supplies, medical & dental care, and flowers & decoration plants.9Some food and newspapers.4.8Some agricultural supplies.0Books, some food, some pharmaceutical products, certain feminine hygiene products, and clothing & footwear for children.
Italy22All other taxable goods.10Some food, some pharmaceutical products, some agricultural supplies, and flowers & decoration plants.5N/A4Some food, disabled medical equipment, books, newspapers, and some agricultural supplies.0N/A
Latvia21All other taxable goods.12TBC5TBC



Lithuania21All other taxable goods.9TBC5TBC



Luxembourg1716All other taxable goods.1413Wine, and washing & cleaning products.87Flowers & decoration plants.3Food, soft drinks, children's clothing & footwear, some pharmaceutical products, some disabled medical equipment, books, newspapers, and agricultural supplies.0N/A
Netherlands21All other taxable goods.9Food, soft drinks, some pharmaceutical products, some disabled medical equipment, books, newspapers, agricultural supplies, and flowers & decoration plants.N/A
N/A
0N/A
Poland23All other taxable goods.5Some food, fruit juice, some books, and some agricultural supplies.8Some food, pharmaceutical products, disabled medical equipment, children's car seats, newspapers, some agricultural supplies, and flowers & decoration plants.N/A
0N/A
Portugal23All other taxable goods.13Some food, wine, and some agricultural supplies.6Some food, some pharmaceutical products, disabled medical equipment, books, newspapers. some agricultural supplies, some medical & dental care, and flowers & decoration plants.N/A
0N/A
Slovakia20All other taxable goods.10TBC





Romania19All other taxable goods.9TBC5TBC



Spain21All other taxable goods.10Some food, some pharmaceutical products;, some disabled medical equipment, agricultural supplies, some soft drinks, and glasses (eye) including frames.4Some food, some pharmaceutical products, some disabled medical equipment, books, and newspapers.N/A
0N/A
Sweden25All other taxable goods.12Some food.6Books and newspapers.N/A
0N/A
United Kingdom (no longer an EEA member)
20All other taxable goods.5Children's car seats.N/A
N/A
0Books, food, some medical supplies, children's clothing & footwear, and seed supplies.

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