欧盟增值税 EU VAT RATE

Sweden

25

All other taxable goods.

12

Some food.

6

Books and newspapers.

N/A

0

N/A

Luxembourg

17

All other taxable goods.

14

Wine, and washing & cleaning products.

8

Flowers & decoration plants.

3

Food, soft drinks, children's clothing & footwear, some pharmaceutical products, some disabled medical equipment, books, newspapers, and agricultural supplies.

0

N/A

Italy

22

All other taxable goods.

10

Some food, some pharmaceutical products, some agricultural supplies, and flowers & decoration plants.

5

N/A

4

Some food, disabled medical equipment, books, newspapers, and some agricultural supplies.

0

N/A

Finland

24

All other taxable goods.

14

Food, some agricultural supplies, and soft drinks.

10

Pharmaceutical products, books, and newspapers.

N/A

0

N/A

Austria

20

All other taxable goods.

13

Some agricultural supplies, wine production, and flowers & decoration plants.

10

Pharmaceutical products, newspapers, printed books, and some agricultural supplies.

N/A

0

N/A

Ireland

23

All other taxable goods.

13.5

Some food, children's car seats, some agricultural supplies, medical & dental care, and flowers & decoration plants.

9

Some food and newspapers.

4.8

Some agricultural supplies.

0

Books, some food, some pharmaceutical products, certain feminine hygiene products, and clothing & footwear for children.

France

20

All other taxable goods.

10

Some food, some pharmaceutical products, some agricultural supplies, and flowers & decoration plants.

5.5

Some food, disabled medical equipment, and books.

2.1

Some pharmaceutical products and newspapers.

0

N/A

Poland

23

All other taxable goods.

5

Some food, fruit juice, some books, and some agricultural supplies.

8

Some food, pharmaceutical products, disabled medical equipment, children's car seats, newspapers, some agricultural supplies, and flowers & decoration plants.

N/A

0

N/A

Belgium

21

All other taxable goods.

12

Some foods and certain agricultural supplies

6

Some food, soft drinks (including water), some pharmaceutical products, some disabled medical equipment, some books, some agricultural supplies, and flowers & decoration plants.

N/A

0

Newspapers.

Portugal

23

All other taxable goods.

13

Some food, wine, and some agricultural supplies.

6

Some food, some pharmaceutical products, disabled medical equipment, books, newspapers. some agricultural supplies, some medical & dental care, and flowers & decoration plants.

N/A

0

N/A

Spain

21

All other taxable goods.

10

Some food, some pharmaceutical products;, some disabled medical equipment, agricultural supplies, some soft drinks, and glasses (eye) including frames.

4

Some food, some pharmaceutical products, some disabled medical equipment, books, and newspapers.

N/A

0

N/A

Czechia

21

All other taxable goods.

15

TBC

10

TBC

Greece

24

All other taxable goods.

13

TBC

6

TBC

Hungary

27

All other taxable goods.

18

TBC

5

TBC

Latvia

21

All other taxable goods.

12

TBC

5

TBC

Lithuania

21

All other taxable goods.

9

TBC

5

TBC

Romania

19

All other taxable goods.

9

TBC

5

TBC

Denmark

25

All other taxable goods.

N/A

N/A

N/A

0

Newspapers.

Estonia

20

All other taxable goods.

9

TBC

Germany

19

All other taxable goods.

7

Some food, disabled medical equipment, books, newspapers, medical and dental care, and flowers & decoration plants.

N/A

N/A

0

N/A

Netherlands

21

All other taxable goods.

9

Food, soft drinks, some pharmaceutical products, some disabled medical equipment, books, newspapers, agricultural supplies, and flowers & decoration plants.

N/A

N/A

0

N/A

Slovakia

20

All other taxable goods.

10

TBC

United Kingdom (no longer an EEA member)

20

All other taxable goods.

5

Children's car seats.

N/A

N/A

0

Books, food, some medical supplies, children's clothing & footwear, and seed supplies.