A União Europeia estabelece as regras gerais do IVA / VAT por meio das Directivas Europeias e definiu a taxa base mínima em 15%.
Esta página contém informações sobre as taxas de IVA/VAT aplicadas nos países da União Europeia. Se tens uma loja online e precisas de automatizar a gestão de impostos, a Shopkit oferece ferramentas para simplificar todo o processo.
A Shopkit não garante que a lista abaixo está permanentemente atualizada, uma vez que podem existir alterações nos regimes tributários dos países envolvidos. Confirma sempre as taxas dos países onde operas o teu negócio.
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. Para vender online legalmente, é essencial compreender estas regras fiscais.
Os Estados-membros aplicam a taxa base aos bens e serviços que não são considerados como excepções na aplicação das regras de IVA no e-commerce.
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 ou consulta as novas regras do IVA implementadas em 2021.
| Reduced rate | Portugal - Mainland | Portugal - Azores | Portugal - Madeira | Austria | Belgium | Bulgaria | Croatia | Cyprus | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Ireland | Italy | Latvia | Lithuania | Luxembourg | Malta | Netherlands | Poland | Romania | Slovakia | Slovenia | Spain - Peninsular | Spain - Balearic | Sweden |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| admission to certain cultural events | 13% | 9% | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 2.1% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| admission to certain cultural services | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | 10% | n/a |
| admission to certain open-air concerts | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 18% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| admission to cultural events | n/a | n/a | n/a | 13% | 6% | n/a | n/a | 5% | 12% | n/a | n/a | 10% | 5.5% | 7% | n/a | n/a | 9% | 10% | n/a | n/a | 3% | n/a | 9% | n/a | 11% | n/a | 9.5% | n/a | n/a | n/a |
| admission to cultural events (excluding cinema) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 6% |
| agricultural supplies | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9.5% | 10% | 10% | n/a |
| agricultural supplies (excluding pesticides) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| audiobooks | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| bicycles | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| books | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| books (excluding books whose content is harmful to minors) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| books (excluding e-books) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | 9% | n/a | n/a | n/a | n/a | 5% | n/a | n/a | 12% | 9% | n/a | n/a | n/a | n/a | 11% | 10% | n/a | n/a | n/a | n/a |
| books (excluding those with pornographic or violent content) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| books (including e-books) | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | 9% | n/a | n/a | n/a | n/a | n/a | n/a | 6% |
| books, brochures, leaflets and similar materials, printed, even in single sheets | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| certain agricultural supplies | 6% | 4% | 4% | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain animal feed | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain books | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain books (including e-books) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain feminine hygiene products | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain fertilizers | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain foodstuffs | 6% | 4% | 4% | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain medical equipment for disabled persons | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | 3% | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain medical supplies for disabled persons | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain newspapers and periodicals | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | 4% | 4% | n/a |
| certain non-alcoholic beverages | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain pharmaceutical products | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | 9% | n/a | n/a | n/a | n/a | 10% | 10% | n/a |
| certain take away food | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain theatre and concert admissions | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain tyres and inner tubes for agricultural use | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain wines | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 14% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain works of art, collectors items and antiques | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| certain writers and composers services | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| children's car seats | 6% | 4% | 4% | n/a | n/a | n/a | 13% | 5% | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| children's clothing and footwear | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| children's diapers | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| children's, picture, drawing or colouring books | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| clothing and household linen | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| coffee | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| cut flowers and plants for decorative use | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | 10% | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| cut flowers and plants for decorative use (some exclusions) and food production | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| cut flowers and plants for decorative use and food production | 6% | 4% | 4% | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9.5% | n/a | n/a | n/a |
| cut flowers and plants for food production | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 14% | 5.5% | n/a | n/a | n/a | 0% | n/a | n/a | n/a | 3% | 0% | n/a | n/a | 9% | n/a | n/a | 10% | 10% | n/a |
| cut flowers for food production | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| daily newspapers (with less than 50% advertising content) | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| e-books | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a |
| e-books and digital publications | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| e-books with an international standard book number (ISBN) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| firewood | 6% | 4% | 4% | 13% | 6% | n/a | n/a | n/a | 12% | n/a | n/a | n/a | 10% | 7% | n/a | n/a | 13.5% | 10% | n/a | 9% | 8% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| food for babies and small children, as well as teats, nappies and car seats | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| food products for infants | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| foodstuffs | 13% | 9% | 12% | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | 18% | 13.5% | 10% | n/a | n/a | 3% | n/a | n/a | n/a | 11% | n/a | 9.5% | 10% | 10% | n/a |
| foodstuffs (excluding essential child nutrition and gluten-free food) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| foodstuffs (excluding foodstuffs for animal consumption) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| foodstuffs (excluding live animals) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 14% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| foodstuffs (selected baby food and gluten-free food) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| fruit juices | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| hygienic articles (sanitary napkins, hygienic tampons, diapers) | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| medical and dental care | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | 7% | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| medical equipment for disabled persons | 6% | 4% | 4% | n/a | n/a | n/a | n/a | 5% | 12% | n/a | 9% | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | 5% | n/a | 5% | n/a | n/a | 11% | n/a | 9.5% | n/a | n/a | n/a |
| medical products for disabled persons | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| minor repair of bicycles, shoes and leather goods, clothing and household linen | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | 5% | n/a | n/a | n/a | n/a | 9.5% | n/a | n/a | 12% |
| minor repairs of bicycles | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| minor repairs of bicycles, shoes and leather goods and household linen | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| motor cycle and bicycle helmets | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| motor vehicles for the disabled | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Musical instruments | 13% | 9% | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a |
| newspapers (other than daily published newspapers with less than 50% advertising content) | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| newspapers and journals (published more than once a month) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| newspapers and periodicals | n/a | n/a | n/a | 10% | n/a | n/a | n/a | 5% | 12% | n/a | 9% | n/a | n/a | n/a | n/a | 5% | 9% | n/a | 12% | n/a | n/a | 5% | 9% | n/a | 11% | n/a | 9.5% | n/a | n/a | n/a |
| newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| newspapers and periodicals (sold on subscription) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| newspapers and periodicals (some exceptions) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| newspapers and periodicals (with certain exceptions) | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| newspapers and some periodicals | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 6% |
| non-alcoholic beverages | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | 12% | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% |
| online journals newspapers | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| periodicals (magazines other than science periodicals with less than 50% advertising content) | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| pharmaceutical products | n/a | n/a | n/a | 10% | n/a | n/a | n/a | 5% | n/a | n/a | n/a | 10% | 10% | n/a | 13% | n/a | n/a | n/a | 12% | 5% | n/a | n/a | n/a | n/a | 11% | n/a | 9.5% | n/a | n/a | n/a |
| pharmaceutical products (intended for human use) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| pharmaceutical products (only approved medicines prescribed by a doctor) | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| photography services | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| prescribed medicines | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| prescribed pharmaceutical products | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| printed advertising matter | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 14% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| printed books | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a |
| printed books (including e-books) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| printing and other services related to the production of magazines for non-profit making organisations | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% |
| printing services for publications of non-profitmaking organisations | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| regional or local magazines only, for the rest of ex 4902 group 8% applies | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Repair services of domestic devices | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| restaurants | 13% | 9% | 12% | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | 13% | 5% | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | 10% | 12% |
| restaurants (ex alcohol) | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | 14% | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | 9% | n/a | 11% | n/a | n/a | n/a | n/a | n/a |
| restaurants (ex all beverages) | n/a | n/a | n/a | 10% | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9.5% | n/a | n/a | n/a |
| sanitary protection for women | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| seed supplies | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| shoes and leather goods | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| soft drinks | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | 14% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | 9% | n/a | 9.5% | n/a | n/a | n/a |
| some agricultural inputs | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some agricultural supplies | 13% | 9% | 12% | 10% | 6% | n/a | n/a | 5% | 12% | n/a | n/a | 14% | 10% | n/a | 13% | n/a | 4.8% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a |
| some beer | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a |
| some books | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some books (excluding e-books) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | 4% | n/a |
| some books (including e-books) | 6% | 4% | 4% | n/a | 6% | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some cut flowers and plants for food production | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some daily and weekly newspapers | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some e-books | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some food products | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some food supplies for food production | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some foodstuffs | 6% | 4% | 4% | n/a | 12% | n/a | 13% | n/a | n/a | n/a | n/a | n/a | 5.5% | 7% | 13% | n/a | 0% | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | 4% | 4% | 12% |
| some foodstuffs (including bread, milk and infant formula) | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some foodstuffs (including takeaway food) | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some locally produced vegetables and fruit | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some medical and dental care | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some medical equipment | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some medical equipment for disabled persons | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | 10% | 10% | n/a |
| some medical equipment for disabled persons (excluding repair) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some medical equipment for the disabled | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | 4% | n/a |
| some medicines for human consumption | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some medicines for veterinary use (excluding pets) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some newspapers and periodicals | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 2.1% | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some non-alcoholic beverages | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5.5% | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some pesticides and fertilizers | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some pharmaceutical products | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | 12% | n/a | n/a | n/a | 2.1% | n/a | 6% | n/a | 13.5% | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | 4% | 4% | n/a |
| some pharmaceuticals | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some soft drinks | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | 10% | 10% | n/a |
| some supplies of food for human consumption (excluding some processed and pre-cooked foods) | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some take away food | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 18% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9.5% | n/a | n/a | n/a |
| some unprocessed spices (e.g. cumin, saffron, turmeric) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a |
| some works of art and antiques | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some works of art, collectors items and antiques | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | 12% |
| some writers and composers services | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| some writers and composers services (royalties) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| soups, broths, homogenised and dietetic food | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| specialised magazines | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a |
| supplies of food and drink (some exceptions) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| supplies of seeds and plants for use in food production | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| supply of animal feed | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| take away food | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | 12% | n/a | n/a | 14% | 10% | 7% | n/a | n/a | 13.5% | 10% | n/a | n/a | 3% | n/a | 9% | n/a | 11% | n/a | n/a | 10% | 10% | 12% |
| take away food (excluding soft drinks and alcoholic beverages) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Thermal and photovoltaic solar panels | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| tickets for concerts | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| tourism services | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| wax candles (undecorated) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| wine | 13% | 9% | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| wine production (from farm) | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| works of art and antiques | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| works of art, collectors items and antiques | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| writers and composers | n/a | n/a | n/a | 10% | 6% | n/a | n/a | 5% | 12% | n/a | n/a | 10% | 10% | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | 9.5% | n/a | n/a | 6% |
| writers, composers and food production | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
