IVA / VAT União Europeia

A União Europeia estabelece as regras gerais do IVA / VAT por meio das Directivas Europeias e definiu a taxa base mínima em 15%.

Os 27 estados membros são livres para definir suas taxas de VAT padrão. A União Europeia também permite um máximo de duas taxas reduzidas, a mais baixa das quais deve ser de 5% ou mais. Alguns países têm variações, incluindo uma terceira taxa reduzida de VAT, que já tinham em vigor antes de sua adesão à União Europeia.

Taxa base

Os Estados-membros aplicam a taxa base aos bens e serviços que não são considerados como excepções na aplicação das regras de VAT.

  • Portugal - Continental: 23%
  • Portugal - Açores: 16%
  • Portugal - Madeira: 22%
  • Áustria: 20%
  • Bélgica: 21%
  • Bulgária: 20%
  • Croácia: 25%
  • Chipre: 19%
  • República Checa: 21%
  • Dinamarca: 25%
  • Estónia: 20%
  • Finlândia: 24%
  • França: 20%
  • Alemanha: 19%
  • Grécia: 24%
  • Hungria: 27%
  • Irlanda: 23%
  • Itália: 22%
  • Letónia: 21%
  • Lituânia: 21%
  • Luxemburgo: 17%
  • Malta: 18%
  • Países Baixos: 21%
  • Polónia: 23%
  • Roménia: 19%
  • Eslováquia: 20%
  • Eslovénia: 22%
  • Espanha - Peninsular: 21%
  • Espanha - Baleares: 21%
  • Suécia: 25%

Taxas reduzidas

Os Estados-Membros podem definir taxas reduzidas para certos bens e serviços. Por norma, tratam-se de bens de primeira necessidade ou alimentares, considerados como essenciais, e prestações de serviços, incluindo e-books; combustível doméstico; confecções; e produtos de higiene feminina. Para mais informações visita a página oficial sobre Taxas do IVA aplicadas nos países da UE.

Taxa reduzida Portugal - ContinentalPortugal - AçoresPortugal - MadeiraÁustriaBélgicaBulgáriaCroáciaChipreRepública ChecaDinamarcaEstóniaFinlândiaFrançaAlemanhaGréciaHungriaIrlandaItáliaLetóniaLituâniaLuxemburgoMaltaPaíses BaixosPolóniaRoméniaEslováquiaEslovéniaEspanha - PeninsularEspanha - BalearesSuécia
Admissão a certos eventos culturais 13%9%12%n/an/an/an/an/an/an/an/an/a2.1%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Admissão a certos serviços culturais n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a10%10%n/a
Admissão a certos concertos ao ar-livre n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a18%n/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Admissão a eventos culturais n/an/an/an/an/an/an/an/an/an/an/an/a5.5%7%n/an/a9%10%n/an/an/an/an/an/a5%n/an/an/an/an/a
Admissão a eventos culturais (excepto cinema) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a6%
Produtos relacionados com a produção agrícola n/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/a13.5%10%n/an/an/an/an/an/an/an/a9.5%10%10%n/a
Produtos relacionados com a produção agrícola (excepto pesticidas) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a3%n/an/an/an/an/an/an/an/an/a
Áudio Livros n/an/an/an/an/an/an/an/an/an/an/an/an/a7%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Livros n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a13.5%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Livros (excluem-se aqueles que têm conteúdo impróprio para menores) n/an/an/an/an/an/an/an/an/an/an/an/an/a7%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Livros (excluem-se os e-books) n/an/an/an/an/an/an/a5%n/an/a9%n/an/an/an/a5%n/an/a12%9%n/an/an/an/a5%10%n/an/an/an/a
Livros (excluem-se aqueles que têm conteúdo obsceno ou violento) n/an/an/an/an/an/an/an/an/an/an/an/a5.5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Livros (incluem-se os e-books) n/an/an/an/an/an/a5%n/an/an/an/a10%n/an/an/an/an/an/an/an/an/a5%9%n/an/an/an/an/an/a6%
Livros, brochuras e folhetos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Certos produtos relacionados com a produção agrícola 6%4%5%n/a12%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos alimentos para animais n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Determinados livros n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a4%n/an/an/an/an/an/an/an/an/an/an/an/a
Certos livros (incluindo e-books) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a3%n/an/an/an/an/an/an/an/an/a
Certos produtos higiénicos femininos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos fertilizantes n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos alimentos n/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/a5%9%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos equipamentos médicos para pessoas com deficiência n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a4%n/an/a3%n/a9%n/an/an/an/an/an/an/a
Certos suprimentos médicos para pessoas com deficiência n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos jornais e publicações periódicas 6%4%5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a3%n/an/an/an/an/an/a4%4%n/a
Certas bebidas não alcóolicas n/an/an/an/an/an/an/an/an/an/an/an/a10%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos produtos farmacêuticos 6%4%5%n/an/an/an/an/an/an/a9%n/an/an/an/an/an/an/an/an/a3%n/a9%n/an/an/an/a10%10%n/a
Certos alimentos vendidos em takeaway n/an/an/an/an/an/an/an/an/an/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Certas admissões para teatros e concertos n/an/an/an/an/an/an/an/an/an/an/an/an/an/a6%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos pneus e câmaras de ar para uso agrícola n/an/an/an/a12%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos vinhos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a14%n/an/an/an/an/an/an/an/an/a
Certas peças de arte, artigos de colecção e antiguidades n/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Certos serviços de escrita e composição n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Assentos para crianças em automóveis 6%4%5%n/an/an/a13%5%15%n/an/an/an/an/an/an/a13.5%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Roupa e calçado para crianças n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/a3%n/an/an/an/an/an/an/an/an/a
Fraldas para crianças 6%4%5%n/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Livros de desenho e pintura para crianças n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Roupa para casa n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a9%n/an/an/an/an/an/an/a
Café n/an/an/an/an/an/an/an/an/an/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Flores cortadas e plantas para uso decorativo n/an/an/a13%n/an/an/an/a15%n/an/an/a10%n/an/an/a13.5%n/an/an/a8%n/an/an/an/an/an/an/an/an/a
Flores cortadas e plantas para uso decorativo (com algumas excepções) e produção de alimentos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a9%n/an/an/an/an/an/an/a
Flores cortadas e plantas para uso decorativo e produção de alimentos 6%4%5%n/a6%n/an/an/an/an/an/an/an/a7%n/an/an/a10%n/an/an/an/an/an/an/an/a9.5%n/an/an/a
Flores cortadas e plantas para a produção de alimentos n/an/an/a10%n/an/an/an/an/an/an/a14%5.5%n/an/an/a0%n/an/an/an/a0%n/an/a9%n/an/a10%10%n/a
Flores cortadas para a produção de alimentos n/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Jornais diários (com menos de 50% de publicidade) n/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
E-books n/an/an/a10%n/an/an/an/an/an/an/an/an/a7%n/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/a
E-books e publicações digitais n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a9%n/an/an/an/an/an/an/an/an/an/an/an/an/a
E-books com ISBN n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a4%n/an/an/an/an/an/an/an/an/an/an/an/a
Lenha 6%4%5%13%6%n/an/an/a15%n/an/an/a10%7%n/an/a13.5%10%n/a9%8%n/an/an/an/an/an/an/an/an/a
Comida para bebés e crianças pequenas, bem como fraldas e assentos para carros n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Comida para crianças n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a12%n/an/an/an/an/an/an/an/an/an/an/a
Alimentos 13%9%12%10%n/an/an/an/an/an/an/an/a10%n/an/a18%13.5%10%n/an/a3%n/an/an/a9%n/a9.5%10%10%n/a
Alimentos (excluem-se alimentos essenciais para a nutrição de crianças e alimentos sem glúten) n/an/an/an/an/an/an/an/a15%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alimentos (excluem-se alimentos para animais) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a9%n/an/an/an/an/an/an/a
Alimentos (excluem-se animais vivos) n/an/an/an/an/an/an/an/an/an/an/a14%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alimentos (excluiu-se comida para criança e alimentos sem glúten) n/an/an/an/an/an/an/an/a10%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Sumos de fruta 6%4%5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Artigos de higiene (lenços higiénicos, tampões higiénicos e fraldas) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Mapas, mapas hidrográficos e outros semelhantes de todos os tipos, incluindo atlas, mapas de parede, planos topográficos e globos impressos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Atendimento médico e odontológico n/an/an/an/an/an/an/an/a15%n/an/an/an/a7%n/an/a13.5%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Equipamento médico para pessoas com deficiência 6%4%5%n/an/an/an/a5%15%n/a9%n/an/a7%n/an/an/an/an/a5%n/a5%n/an/a9%n/a9.5%n/an/an/a
Produtos médicos para pessoas com deficiência n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a12%n/an/an/an/an/an/an/an/an/an/an/a
Pequenos consertos de bicicletas, sapatos e artigos de couro, roupas e roupa de casa n/an/an/an/a6%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a8%5%n/an/an/an/a9.5%n/an/a12%
Pequenos consertos de bicicletas n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a9%n/an/an/an/an/an/an/a
Pequenos consertos de bicicletas, sapatos e artigos de couro e roupa de casa n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a13.5%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Capacetes de motociclismo e ciclismo n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Veículos motores para pessoas com deficiência n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a4%n/an/an/an/an/an/an/an/an/an/an/an/a
Mostarda, pimenta doce (especiarias) e algumas especiarias processadas (ex. pimenta, tomilho) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a8%n/an/an/an/an/an/a
Jornais (excepto jornais diários publicados com menos de 50% do conteúdo publicitário) n/an/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Jornais e revistas (publicados mais de uma vez por mês) n/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Jornais e publicações periódicas n/an/an/a10%n/an/an/a5%10%n/a9%n/an/an/an/a5%9%n/a12%n/an/a5%9%n/a5%n/a9.5%n/an/an/a
Jornais e publicações periódicas (excepto aqueles com conteúdo prejudicial a menores e/ou com mais de 50% da publicidade) n/an/an/an/an/an/an/an/an/an/an/an/an/a7%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Jornais e publicações periódicas (vendidos por assinatura) n/an/an/an/an/an/an/an/an/an/an/a10%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Jornais e publicações periódicas (algumas excepções) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/a
Jornais e publicações periódicas (com certas excepções) n/an/an/an/a6%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Jornais e algumas publicações periódicas n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a4%n/an/an/an/an/an/an/an/an/an/an/a6%
Bebidas não alcoólicas n/an/an/an/an/an/an/a5%15%n/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/a12%
Jornais online n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a4%n/an/an/an/an/an/an/an/an/an/an/an/a
Outros artigos impressos, incluindo imagens e fotografias impressas - apenas revistas regionais ou locais (qualquer versão eletrónica dos produtos mencionados acima) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Publicações periódicas (revistas que não sejam periódicos científicos com menos de 50% do conteúdo de publicidade) n/an/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Produtos farmacêuticos n/an/an/a10%n/an/an/a5%n/an/an/a10%10%n/a13%n/an/an/a12%5%n/an/an/an/a9%n/a9.5%n/an/an/a
Produtos farmacêuticos (destinados ao uso humano) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Produtos farmacêuticos (apenas medicamentos aprovados e prescritos por um médico) n/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Serviços de fotografia n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a13.5%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Medicamentos prescritos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/a
Produtos farmacêuticos prescritos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Material publicitário impresso n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a14%n/an/an/an/an/an/an/an/an/a
Livros impressos n/an/an/a10%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/a
Livros impressos (incluindo e-books) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Impressão e outros serviços relacionados com a produção de revistas para organizações sem fins lucrativos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%
Serviços de impressão para publicações de organizações sem fins lucrativos n/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Revistas regionais ou locais n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Restaurantes n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a10%n/an/an/an/an/an/an/an/an/an/an/an/a
Sementes n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Sapatos e artigos em couro n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a9%n/an/an/an/an/an/an/a
Refrigerantes n/an/an/an/a6%n/an/an/an/an/an/a14%n/an/an/an/an/an/an/an/a3%n/an/an/a9%n/a9.5%n/an/an/a
Alguns produtos agrícolas n/an/an/an/an/an/a13%n/an/an/an/an/an/a7%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns produtos relacionados com a produção agrícola 13%9%12%10%6%n/an/a5%15%n/an/a14%10%n/a13%n/a4.8%4%n/an/an/an/an/an/a9%n/an/an/an/an/a
Algumas cervejas n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a9%n/an/an/an/an/a
Alguns livros n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns livros (excluindo e-books) n/an/an/an/an/an/an/an/an/an/an/an/an/an/a6%n/an/an/an/an/an/an/an/an/an/an/an/a4%4%n/a
Alguns livros (incluindo e-books) 6%4%5%n/a6%n/an/an/a10%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns flores cortadas e plantas para a produção de alimentos n/an/an/an/an/an/an/an/an/an/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns jornais diários e semanais n/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns e-books n/an/an/an/an/an/an/an/an/an/an/an/a5.5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns produtos alimentares n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a4%n/an/an/an/an/an/an/an/an/an/an/an/a
Alguns alimentos necessários para a produção de alimentos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns alimentos 6%4%5%n/a12%n/a13%n/an/an/an/an/a5.5%7%13%n/a0%5%n/an/an/an/an/an/an/a10%n/a4%4%12%
Alguns alimentos (incluindo pão, leite e produtos lácteos para crianças) n/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns alimentos (incluindo serviços em takeaway) n/an/an/an/a6%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns vegetais e frutas produzidos localmente n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/a
Alguns cuidados médicos e odontológicos 6%4%5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Algum equipamento médico n/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Algum equipamento médico para pessoas com deficiência n/an/an/an/a6%n/an/an/an/an/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/a10%n/a10%10%n/a
Algum equipamento médico para pessoas com deficiência (excluem-se reparações) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Algum equipamento médico para deficientes n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a4%4%n/a
Alguns medicamentos para consumo humano n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns medicamentos para uso veterinário (excepto animais de estimação) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns jornais e periódicos n/an/an/an/an/an/an/an/an/an/an/an/a2.1%n/a6%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Algumas bebidas não alcoólicas n/an/an/an/an/an/an/an/an/an/an/an/a5.5%n/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns pesticidas e fertilizantes n/an/an/an/a12%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns produtos farmacêuticos n/an/an/an/a6%n/an/an/a10%n/an/an/a2.1%n/a6%n/a13.5%10%n/an/an/an/an/an/an/a10%n/a4%4%n/a
Alguns medicamentos n/an/an/an/an/an/an/an/a15%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns refrigerantes n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a9%n/an/an/an/a10%10%n/a
Alguns comida para consumo humano (excluem-se alguns alimentos processados ​​e pré-cozidos) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/a
Alguma comida vendida em takeaway n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a18%n/an/an/an/an/an/an/an/an/an/a9.5%n/an/an/a
Algumas especiarias não processadas (ex. cominho, açafrão, açafrão) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a8%n/an/an/an/an/an/a
Algumas obras de arte e antiguidades n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a8%n/an/an/an/an/an/an/an/an/a
Algumas obras de arte, artigos de colecção e antiguidades 6%4%5%n/an/an/an/an/an/an/an/an/a10%n/an/an/an/an/an/an/a3%n/a9%n/an/an/an/an/an/a12%
Alguns escritores e serviços de compositores n/an/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Alguns serviços de escritores e compositores (direitos de autor) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a3%n/an/an/an/an/an/an/an/an/a
Sopas, caldos, alimentos homogeneizados e dietéticos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Revistas especializadas n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a8%n/an/an/an/an/an/a
Suprimentos de comida e bebida (algumas excepções) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Suprimentos de sementes e plantas para uso na produção de alimentos n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Ração para animais n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Serviços de takeaway n/an/an/a10%n/an/an/an/a15%n/an/a14%10%7%n/an/a13.5%10%n/an/a3%n/a9%n/a5%n/an/a10%10%12%
Serviços de takeaway (excluem-se refrigerantes e bebidas alcoólicas) n/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Bilhetes para concertos n/an/an/an/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Serviços de turismo n/an/an/an/an/an/an/an/an/an/an/an/an/an/a13%n/a13.5%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Frutas tropicais e cítricas, algumas nozes comestíveis, frutas cítricas ou cascas de melão n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a5%n/an/an/an/an/an/a
Velas de cera (sem decoração) n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a0%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Vinho 13%9%12%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Vinho de produção agrícola n/an/an/a13%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Obras de arte e antiguidades n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a13.5%n/an/an/an/an/an/an/an/an/an/an/an/an/a
Obras de arte, artigos de colecção e antiguidades n/an/an/an/an/an/an/a5%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
Escritores e compositores n/an/an/a10%6%n/an/a5%15%n/an/a10%10%7%n/an/an/an/an/an/an/an/a9%n/an/an/a9.5%n/an/a6%
Escritores, compositores e produção de alimentos n/an/an/an/an/an/an/an/a15%n/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/an/a
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