Die Mehrwertsteuersätze in 15 Mitgliedstaaten

Laura Kuparinen

16.09.2004

VALUE ADDED TAX

Die Mehrwertsteuersätze in 15 Mitgliedstaaten

Die Mehrwertsteuersätze in 25 Mitgliedstaaten

Value added tax

VAT on medical instruments

Austria

Rate

–Standard rate: 20 % (16 % in the Jungholz and Mittelberg areas).

–Reduced rate: 10 %.(for food, books, newspapers, rents etc.)

Medical devices for disabled people: 20 %

Source:

Belgium

certain medical appliances and instruments: 6 %

Source:

Denmark

Rate: 25 %, unless exempted

Exemptions

Hospital treatment, medical practice, dentistry, etc.

Public assistance, kindergartens, etc.

School and university teaching, etc.

Cultural activities, except performances, etc.

Certain sports activities, except professional games.

Passenger transport; except commercial passenger transport by bus other than by regular service.

Postal services.

Renting, letting, leasing and administration of real property, except rooms in hotels, etc.

Certain banking and financial transactions.

Lotteries etc.

Services of travel agencies.

Services of undertakers.

Medical devices for disabled people: 25 %

Source:

Finland

Standard rate 22 %

Exemptions

Without the right to deduction of input tax:

- hospital and medical care, social welfare services, educational services, financial and insurance services;

Source:

France

Rate

- Standard rate 19.6 %;

- Reduced rate 5.5 % (particularly for agricultural products, most foodstuffs, books and most public entertainments);

-Minimum rate 2.1 % (particularly for medicinal products and newspapers).

Medical devices for disabled people: 5,5 %

Source:

Germany

Rate

- Standard rate: 16 %.

- Reduced rate: 7 %.

The reduced rate applies in particular to food, printed matter and other cultural supply of goods or services for public benefit, certain health services and local public transport.

Medical devices for disabled people: 7 %

Source:

Greece

Rate

- Standard rate: 18 %.

- Reduced rate: 8 %. Applied on goods and services as defined in Annex III of Law No 2859/2000.

Goods: Applied inter alia to agricultural products (including livestock and their products, such as meat, milk, eggs etc), medicinal products, newspapers, books, periodicals, foodstuffs, water supplies, electricity, natural gas.

Medical devices for disabled people: 8 %

Source:

Italy

Rate:

Super-reduced rate 4 %

(Charged on basic necessities and mass-market items, such as certain food products and pharmaceuticals, etc)

Reduced rate 10 %

(Charged on certain services and products, such as certain food products, water, gas, electricity, admission to cultural services, use of sports installations, etc)

Standard rate 20 %

Medical devices for disabled people: 4 %, 20 %

Source:

Luxembourg

Rate:

3 % (super-reduced), 6 % (reduced), 12 % (parking) and 15 %.

Exemptions:

1. No tax is due, and tax paid at earlier stages is deducted, on exports outside the Community and transactions of a like nature, intra-Community supplies of goods, international passenger transport, transport of goods to third countries or territories, and certain intra-Community acquisitions of goods.

2. No tax is due, but tax paid at earlier stages is not deducted, on services, except for telecommunications services, supplied by the postal and telecommunications undertaking, financial and banking transactions, except where they are directly linked to goods intended for export to a third country or where the person to whom the services are supplied is based or lives in a third country; the supply and letting of real property, except where taxation is opted for; insurance and re-insurance transactions, except where they are directly linked to goods for export to a third country or where the person to whom the service is supplied is based or lives in a third country; and certain social, health, educational and cultural activities.

Medical devices for disabled people: 3 %

Source:

The Netherlands

Rate

The standard rate is 19 %.

A reduced rate of 6 % applies to goods and services which can, in general, be regarded as necessities.

Exemptions:

Certain supplies of services by banks, insurance companies, postal services and medical services.

Medical devices for disabled people: 6 %/19 %

Source:

Portugal

Rate

- Standard rate: 17 %

All supplies of goods and services and all imports which are not subject to reduced or intermediate rates and which are not exempt.

- Intermediate rate: 12 %

Canned meat, fish and seafood, canned fruit and vegetables, nuts, fats and oils for human consumption, coffee, snacks made from seeds, wheat or corn, flowers and decorative plants, dyed paraffin and diesel, fuel oil and restaurant services (food and drink).

- Reduced rate: 5 %

Essential foodstuffs; hotel accommodation; passenger transport; the supply of water and electricity, public entertainments; inputs for agriculture.

Medical devices for disabled people: 5 %

Source:

Spain

Rate

- Extra-low rate of 4 %, applicable to certain basic necessities such as: bread, milk, fruit and vegetables, medicines, subsidised housing.

- Reduced rate of 7 %, applicable to certain goods and services regarded as basic necessities, such as: food for human consumption and animal feedingstuffs; flower and plants; water; medical equipment; dwellings; air and sea transport of passengers and their luggage; hotel services; intellectual property services; private dwelling repair and hairdresser’s services.

-Standard rate of 16 %, applicable to all other transactions.

Medical devices for disabled people: 7 %

Source:

Sweden

Rate

1. Standard rate: 25 %.

2. Reduced rates:

· 6 % (passenger transport, newspapers, cinema, concerts, theatres, etc., private museums, private libraries, supply of certain copyrights, admission to sporting events supplied by companies, zoo);

· 12 % (hotel accommodation, foodstuff, works of art supplied by the artist).

Medical devices for disabled people: 25 %, unless excempted

Source:

United Kingdom

Rate

Standard rate: 17.5 %.

Reduced rate: 5 % (for domestic and charity, fuel and power, and the installation of energy saving materials).

Zero rate applies, inter alia, to food (except certain items such as "meals out", hot take-away food and drink, sweets, chocolates, ice-creams, soft drinks, and similar products and pet foods); young children's clothing and footwear; books, newspapers‚ periodicals, music and maps; water and sewerage services supplied to non-industrial users; the construction of new dwellings and certain communal residential and charity buildings and the approved alteration of the same categories of existing buildings which are protected buildings; passenger transport (other than taxis); residential caravans and houseboats; certain supplies of gold, banknotes; certain international services; drugs, medicines and certain aids for the

disabled; imported goods supplied before the delivery of an entry under an agreement requiring thepurchaser to make an entry; exports; commercial ship and aircraft stores; sale of donated goods by certain charities and charitable donations of certain medical and scientific equipment.

Source:

Links to Taxation websites: member states

1