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 - Mainland: 23%
  • Portugal - Azores: 16%
  • Portugal - Madeira: 22%
  • Austria: 20%
  • Belgium: 21%
  • Bulgaria: 20%
  • Croatia: 25%
  • Cyprus: 19%
  • Czech Republic: 21%
  • Denmark: 25%
  • Estonia: 20%
  • Finland: 24%
  • France: 20%
  • Germany: 19%
  • Greece: 24%
  • Hungary: 27%
  • Ireland: 23%
  • Italy: 22%
  • Latvia: 21%
  • Lithuania: 21%
  • Luxembourg: 17%
  • Malta: 18%
  • Netherlands: 21%
  • Poland: 23%
  • Romania: 19%
  • Slovakia: 20%
  • Slovenia: 22%
  • Spain - Peninsular: 21%
  • Spain - Balearic: 21%
  • Sweden: 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.

Reduced rate Portugal - MainlandPortugal - AzoresPortugal - MadeiraAustriaBelgiumBulgariaCroatiaCyprusCzech RepublicDenmarkEstoniaFinlandFranceGermanyGreeceHungaryIrelandItalyLatviaLithuaniaLuxembourgMaltaNetherlandsPolandRomaniaSlovakiaSloveniaSpain - PeninsularSpain - BalearicSweden
admission to certain cultural events 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
admission to certain cultural services 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
admission to certain open-air concerts 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
admission to cultural events 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
admission to cultural events (excluding 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%
agricultural supplies 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
agricultural supplies (excluding pesticides) 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
audiobooks 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
books 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
books (excluding books whose content is harmful to minors) 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
books (excluding 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
books (excluding those with pornographic or violent content) 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
books (including 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%
books, brochures, leaflets and similar materials, printed, even in single sheets 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
certain agricultural supplies 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
certain animal feed 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
certain books 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
certain books (including 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
certain feminine hygiene products 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
certain fertilizers 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
certain foodstuffs 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
certain medical equipment for disabled persons 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
certain medical supplies for disabled persons 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
certain newspapers and periodicals 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
certain non-alcoholic beverages 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
certain pharmaceutical products 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
certain take away food 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
certain theatre and concert admissions 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
certain tyres and inner tubes for agricultural use 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
certain wines 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
certain works of art, collectors items and antiques 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
certain writers and composers services 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
children's car seats 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
children's clothing and footwear 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
children's diapers 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
children's, picture, drawing or colouring books 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
clothing and household linen 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
coffee 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
cut flowers and plants for decorative use 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
cut flowers and plants for decorative use (some exclusions) and food production 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
cut flowers and plants for decorative use and food production 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
cut flowers and plants for food production 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
cut flowers for food production 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
daily newspapers (with less than 50% advertising content) 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 and digital publications 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 with an international standard book number (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
firewood 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
food for babies and small children, as well as teats, nappies and car seats 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
food products for infants 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
foodstuffs 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
foodstuffs (excluding essential child nutrition and gluten-free food) 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
foodstuffs (excluding foodstuffs for animal consumption) 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
foodstuffs (excluding live animals) 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
foodstuffs (selected baby food and gluten-free food) 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
fruit juices 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
hygienic articles (sanitary napkins, hygienic tampons, diapers) 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
maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed 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
medical and dental care 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
medical equipment for disabled persons 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
medical products for disabled persons 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
minor repair of bicycles, shoes and leather goods, clothing and household linen 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%
minor repairs of bicycles 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
minor repairs of bicycles, shoes and leather goods and household linen 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
motor cycle and bicycle helmets 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
motor vehicles for the disabled 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
mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme) 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
newspapers (other than daily published newspapers with less than 50% advertising content) 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
newspapers and journals (published more than once a month) 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
newspapers and periodicals 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
newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising) 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
newspapers and periodicals (sold on subscription) 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
newspapers and periodicals (some exceptions) 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
newspapers and periodicals (with certain exceptions) 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
newspapers and some periodicals 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%
non-alcoholic beverages 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%
online journals newspapers 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
other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above) 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
periodicals (magazines other than science periodicals with less than 50% advertising content) 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
pharmaceutical products 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
pharmaceutical products (intended for human use) 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
pharmaceutical products (only approved medicines prescribed by a doctor) 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
photography services 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
prescribed medicines 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
prescribed pharmaceutical products 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
printed advertising matter 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
printed books 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
printed books (including 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
printing and other services related to the production of magazines for non-profit making organisations 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%
printing services for publications of non-profitmaking organisations 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
regional or local magazines only, for the rest of ex 4902 group 8% applies 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
restaurants 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
seed supplies 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
shoes and leather goods 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
soft drinks 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
some agricultural inputs 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
some agricultural supplies 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
some beer 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
some books 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
some books (excluding 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
some books (including 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
some cut flowers and plants for food production 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
some daily and weekly newspapers 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
some 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
some food products 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
some food supplies for food production 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
some foodstuffs 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%
some foodstuffs (including bread, milk and infant formula) 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
some foodstuffs (including takeaway food) 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
some locally produced vegetables and fruit 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
some medical and dental care 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
some medical equipment 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
some medical equipment for disabled persons 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
some medical equipment for disabled persons (excluding repair) 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
some medical equipment for the disabled 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
some medicines for human consumption 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
some medicines for veterinary use (excluding pets) 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
some newspapers and periodicals 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
some non-alcoholic beverages 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
some pesticides and fertilizers 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
some pharmaceutical products 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
some pharmaceuticals 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
some soft drinks 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
some supplies of food for human consumption (excluding some processed and pre-cooked foods) 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
some take away food 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
some unprocessed spices (e.g. cumin, saffron, turmeric) 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
some works of art and antiques 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
some works of art, collectors items and antiques 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%
some writers and composers services 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
some writers and composers services (royalties) 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
soups, broths, homogenised and dietetic food 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
specialised magazines 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
supplies of food and drink (some exceptions) 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
supplies of seeds and plants for use in food production 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
supply of animal feed 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
take away food 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%
take away food (excluding soft drinks and alcoholic beverages) 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
tickets for concerts 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
tourism services 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
tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits 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
wax candles (undecorated) 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
wine 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
wine production (from farm) 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
works of art and antiques 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
works of art, collectors items and antiques 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
writers and composers 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%
writers, composers and food production 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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