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Die Onexma Reisekostenabrechnung macht das automatisch ...

Hier sehen Sie die aktuellen Tagespauschalen (Verpflegungsmehraufwand).

Nutzen Sie doch einfach die komfortable online Reisekostenabrechnung von Onexma und Sie müssen sich nie wieder mit solchen Dingen befassen.

Onexma berücksichtigt Tagespauschalen, alle Abzüge und km-Pauschalen voll automatisch in Ihrer Spesenabrechnung. Die Erfassung erfolgt über einen Assistenten, sodass sich jeder sofort damit zurechtfindet.

Testen Sie unverbindlich !

Mehrwertsteuersätze

LandCodeArtMehrwert­steuersatz
Österreich ATStandardsatz 20%
Österreich ATVat_TV licence 10%
Österreich ATVat_admissions to cultural events and amusement parks 13%
Österreich ATLandwirtschaftliche Versorgung 13%
Österreich ATVat_cut flowers and plants for decorative use 13%
Österreich ATVat_cut flowers and plants for food production 10%
Österreich ATVat_domestic flights 13%
Österreich ATVat_domestic refuse collection 10%
Österreich ATVat_domestic transport (excluding flights) 10%
Österreich ATE-Book 10%
Österreich ATVat_entrance to sporting events 13%
Österreich ATVat_firewood 13%
Österreich ATLebensmittel 10%
Österreich ATVat_hotel accommodation 10%
Österreich ATVat_international and intra-community road and rail transport 10%
Österreich ATVat_intra-community and international transport (excluding road and rail) 0%
Österreich ATMedizinprodukte 0%
Österreich ATVat_newspapers and periodicals 10%
Österreich ATVat_pay and cable TV 10%
Österreich ATVat_pharmaceutical products 10%
Österreich ATVat_printed books 10%
Österreich ATVat_restaurants (ex all beverages) 10%
Österreich ATVat_social services 10%
Österreich ATVat_some agricultural supplies 10%
Österreich ATVat_take-away food 10%
Österreich ATVat_treatment of waste and waste water 10%
Österreich ATVat_water supplies 10%
Österreich ATVat_wine production (from farm) 13%
Österreich ATVat_writers and composers 10%
Belgien BEStandardsatz 21%
Belgien BEEintritt zu Sportveranstaltungen 6%
Belgien BEVat_certain agricultural supplies 12%
Belgien BEVat_certain energy products e.g. coal, lignite, coke 12%
Belgien BEVat_certain recycled materials and by-products 0%
Belgien BEVat_certain repair and renovation of private dwellings 6%
Belgien BEVat_certain tyres and inner tubes for agricultural use 12%
Belgien BEVat_certain undertaker and cremation services 6%
Belgien BEVat_cut flowers and plants for decorative use and food production 6%
Belgien BEVat_domestic transport of passengers 6%
Belgien BEVat_entrance to cultural events and amusement parks 6%
Belgien BEVat_firewood 6%
Belgien BEVat_hotel accommodation 6%
Belgien BEVat_intra-community and international road, rail and inland waterways transport 6%
Belgien BEVat_intra-community and international transport (excluding road, rail and inland waterways) 0%
Belgien BEMedizinprodukte 0%
Belgien BEVat_newspapers and periodicals (with certain exceptions) 6%
Belgien BEVat_restaurants and catering (all beverages excluded) 6%
Belgien BESozialwohnungen 12%
Belgien BEVat_soft drinks 6%
Belgien BEVat_some agricultural supplies 6%
Belgien BEVat_some books (including e-books) 6%
Belgien BEVat_some construction work on new buildings 12%
Belgien BEVat_some daily and weekly newspapers 0%
Belgien BEVat_some foodstuffs 12%
Belgien BEVat_some foodstuffs (including takeaway food) 6%
Belgien BEVat_some medical equipment for disabled persons 6%
Belgien BEVat_some motor vehicles (cars for the disabled) 6%
Belgien BEVat_some pesticides and fertilizers 12%
Belgien BEVat_some pharmaceutical products 6%
Belgien BEVat_some social housing 6%
Belgien BEVat_some social services 6%
Belgien BEVat_use of sports facilities 6%
Belgien BEVat_water supplies 6%
Belgien BEVat_writers and composers 6%
Bulgarien BGStandardsatz 20%
Bulgarien BGHotels/Übernachtungen 9%
Bulgarien BGVat_intra-community and international transport 0%
Bulgarien BGMedizinprodukte 0%
Zypern CYStandardsatz 19%
Zypern CYVat_LPG (in cylinders) 5%
Zypern CYVat_admission to cultural events and amusement parks 5%
Zypern CYVat_admission to sports events 5%
Zypern CYVat_books (excluding e-books) 5%
Zypern CYVat_cafes 5%
Zypern CYVat_certain foodstuffs 5%
Zypern CYVat_certain passenger transport 5%
Zypern CYVat_certain services on intracommunity flights 5%
Zypern CYVat_children’s car seats 5%
Zypern CYVat_cut flowers for food production 5%
Zypern CYVat_domestic passenger transport by sea 5%
Zypern CYVat_domestic road passenger transport 5%
Zypern CYVat_domestic waste collection 5%
Zypern CYVat_hairdressing 5%
Zypern CYVat_hotel accommodation 5%
Zypern CYMedizinprodukte 0%
Zypern CYVat_medical equipment for disabled persons 5%
Zypern CYVat_newspapers and periodicals 5%
Zypern CYVat_non-alcoholic beverages 5%
Zypern CYVat_pharmaceutical products 5%
Zypern CYVat_renovation and repair of private dwellings 5%
Zypern CYVat_restaurants and catering services 5%
Zypern CYSozialwohnungen 5%
Zypern CYVat_some agricultural supplies 5%
Zypern CYVat_some undertaker and cremation services 5%
Zypern CYVat_take away food (excluding soft drinks and alcoholic beverages) 5%
Zypern CYVat_use of sporting facilities 5%
Zypern CYVat_waste and waste water treatment 5%
Zypern CYVat_water supplies 5%
Zypern CYVat_works of art, collectors items and antiques 5%
Zypern CYVat_writers and composers 5%
Tschechien CZStandardsatz 21%
Tschechien CZVat_admission to cultural events, shows and amusement parks 15%
Tschechien CZEintritt zu Sportveranstaltungen 15%
Tschechien CZVat_childrens car seats 15%
Tschechien CZVat_cut flowers and plants for decorative use 15%
Tschechien CZVat_domestic care services 15%
Tschechien CZVat_firewood 15%
Tschechien CZVat_food provided in restaurants and cafes 15%
Tschechien CZVat_foodstuffs (excluding essential child nutrition and gluten-free food) 15%
Tschechien CZVat_foodstuffs (selected baby food and gluten-free food) 10%
Tschechien CZVat_hotel accommodation 15%
Tschechien CZVat_intra-community and international transport 0%
Tschechien CZMedizinprodukte 0%
Tschechien CZVat_medical and dental care 15%
Tschechien CZVat_medical equipment for disabled persons 15%
Tschechien CZVat_newspapers and periodicals 10%
Tschechien CZVat_non-alcoholic beverages 15%
Tschechien CZVat_renovation and repair of private dwellings 15%
Tschechien CZSozialwohnungen 15%
Tschechien CZVat_social services 15%
Tschechien CZVat_some agricultural supplies 15%
Tschechien CZVat_some books (including e-books) 10%
Tschechien CZVat_some domestic passenger transport 15%
Tschechien CZVat_some domestic waste collection and street cleaning 15%
Tschechien CZVat_some pharmaceutical products 10%
Tschechien CZVat_some pharmaceuticals 15%
Tschechien CZVat_supplies to undertaker and cremation services 15%
Tschechien CZVat_take away food 15%
Tschechien CZVat_treatment of waste and waste water 15%
Tschechien CZVat_use of sporting facilities 15%
Tschechien CZVat_water supplies 15%
Tschechien CZVat_writers and composers 15%
Tschechien CZVat_writers, composers and food production 15%
Deutschland DEStandardsatz 19%
Deutschland DEEintritt zu kulturellen Veranstaltungen 7%
Deutschland DEVat_audiobooks 7%
Deutschland DEVat_books (excluding books whose content is harmful to minors) 7%
Deutschland DEVat_certain admission to sports events 7%
Deutschland DEVat_cut flowers and plants for decorative use and food production 7%
Deutschland DEE-Book 7%
Deutschland DEVat_firewood 7%
Deutschland DEVat_hotel accommodation (only short-term accommodation) 7%
Deutschland DEVat_intra-community and international passenger transport for certain road, rail and inland waterway transportation 7%
Deutschland DEVat_intra-community and international transport (excluding road and rail and some inland waterways transport) 0%
Deutschland DEMedizinprodukte 0%
Deutschland DEVat_medical and dental care 7%
Deutschland DEVat_medical equipment for disabled persons 7%
Deutschland DEVat_newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising) 7%
Deutschland DEVat_social services 7%
Deutschland DEVat_some agricultural inputs 7%
Deutschland DEVat_some domestic passenger transport 7%
Deutschland DEVat_some foodstuffs 7%
Deutschland DEVat_some timber for industrial use 7%
Deutschland DEVat_take away food 7%
Deutschland DEVat_water supplies (excluding bottled water) 7%
Deutschland DEVat_writers and composers 7%
Dänemark DKStandardsatz 25%
Dänemark DKVat_intra-community and international transport 0%
Dänemark DKMedizinprodukte 0%
Dänemark DKVat_newspapers and journals (published more than once a month) 0%
Estland EEStandardsatz 24%
Estland EEVat_books (excluding e-books) 9%
Estland EEVat_certain pharmaceutical products 9%
Estland EEVat_hotel accommodation 9%
Estland EEVat_intra-community and international transport 0%
Estland EEMedizinprodukte 0%
Estland EEVat_medical equipment for disabled persons 9%
Estland EEVat_newspapers and periodicals 9%
Spanien ESStandardsatz 21%
Spanien ESVat_admission to certain cultural services 10%
Spanien ESVat_admission to sporting events (amateur sporting events only) 10%
Spanien ESLandwirtschaftliche Versorgung 10%
Spanien ESVat_certain newspapers and periodicals 4%
Spanien ESVat_certain pharmaceutical products 10%
Spanien ESVat_construction work on new buildings 10%
Spanien ESVat_cut flowers and plants for food production 10%
Spanien ESVat_domestic passenger transport 10%
Spanien ESVat_domestic waste collection 10%
Spanien ESLebensmittel 10%
Spanien ESVat_hotel accommodation 10%
Spanien ESVat_intra-community and international transport by air and sea 0%
Spanien ESVat_intra-community and international transport by road, rail and inland waterways 10%
Spanien ESMedizinprodukte 0%
Spanien ESVat_restaurants and catering services 10%
Spanien ESSozialwohnungen 10%
Spanien ESVat_social services 10%
Spanien ESVat_some books (excluding e-books) 4%
Spanien ESVat_some construction work on new buildings 4%
Spanien ESVat_some domestic care services 4%
Spanien ESVat_some foodstuffs 4%
Spanien ESVat_some medical equipment for disabled persons 10%
Spanien ESVat_some medical equipment for the disabled 4%
Spanien ESVat_some pharmaceutical products 4%
Spanien ESVat_some renovation and repair of private dwellings 10%
Spanien ESVat_some social housing 4%
Spanien ESVat_some social services 4%
Spanien ESVat_some soft drinks 10%
Spanien ESVat_some supplies of new buildings 10%
Spanien ESVat_take away food 10%
Spanien ESVat_treatment of waste and waste water 10%
Spanien ESVat_water supplies 10%
Finnland FIStandardsatz 25.5%
Finnland FIVat_TV licence 10%
Finnland FIVat_admission to cultural events and amusement parks 10%
Finnland FIVat_admission to sports events 10%
Finnland FIVat_books (including e-books) 10%
Finnland FIVat_certain works of art, collectors items and antiques 0%
Finnland FIVat_cut flowers and plants for food production 14%
Finnland FIVat_domestic passenger transport 10%
Finnland FIVat_domestic transport 10%
Finnland FIVat_foodstuffs (excluding live animals) 14%
Finnland FIVat_hotel accommodation 10%
Finnland FIVat_intra-community and international transport 0%
Finnland FIMedizinprodukte 0%
Finnland FIVat_pharmaceutical products 10%
Finnland FIVat_printing services for publications of non-profitmaking organisations 0%
Finnland FIVat_restaurants and catering services (excluding alcoholic beverages) 14%
Finnland FIVat_soft drinks 14%
Finnland FIVat_some agricultural supplies 14%
Finnland FIVat_take away food 14%
Finnland FIVat_use of sports facilities 10%
Finnland FIVat_writers and composers 10%
Frankreich FRStandardsatz 20%
Frankreich FRVat_admission to certain cultural events 2.1%
Frankreich FREintritt zu kulturellen Veranstaltungen 5.5%
Frankreich FRVat_admission to some cultural services ;admission to amusement parks (with cultural aspect) 10%
Frankreich FRVat_admission to sports events 5.5%
Frankreich FRVat_bars, cafes and nightclubs (except supply of alcoholic beverages) 10%
Frankreich FRVat_books (excluding those with pornographic or violent content) 5.5%
Frankreich FRVat_certain domestic care services 10%
Frankreich FRVat_certain non-alcoholic beverages 10%
Frankreich FRVat_cut flowers and plants for decorative use 10%
Frankreich FRVat_cut flowers and plants for food production 5.5%
Frankreich FRVat_domestic passenger transport 10%
Frankreich FRVat_firewood 10%
Frankreich FRLebensmittel 10%
Frankreich FRVat_hotel accommodation 10%
Frankreich FRVat_intra-community and international road (some exceptions) and inland waterways transport 10%
Frankreich FRVat_intra-community and international transport (excluding road and inland waterways) 0%
Frankreich FRMedizinprodukte 0%
Frankreich FRVat_pay/cable TV 10%
Frankreich FRVat_pharmaceutical products 10%
Frankreich FRVat_public television licence fees 2.1%
Frankreich FRVat_restaurants (excluding alcoholic beverages) 10%
Frankreich FRVat_sanitary protection for women 5.5%
Frankreich FRVat_school canteens 5.5%
Frankreich FRSozialwohnungen 10%
Frankreich FRVat_some agricultural supplies 10%
Frankreich FRVat_some domestic care services 5.5%
Frankreich FRVat_some domestic waste collection 10%
Frankreich FRVat_some e-books 5.5%
Frankreich FRVat_some foodstuffs 5.5%
Frankreich FRVat_some livestock intended for use as foodstuff 2.1%
Frankreich FRVat_some newspapers and periodicals 2.1%
Frankreich FRVat_some non-alcoholic beverages 5.5%
Frankreich FRVat_some pharmaceutical products 2.1%
Frankreich FRVat_some renovation and repair of private dwellings 5.5%
Frankreich FRVat_some renovation and repairs of private dwellings 10%
Frankreich FRVat_some social housing 5.5%
Frankreich FRVat_some works of art, collectors items and antiques 10%
Frankreich FRVat_take away food 10%
Frankreich FRVat_water supplies, medical equipment for disabled persons 5.5%
Frankreich FRVat_writers and composers etc 10%
Griechenland GRStandardsatz 24%
Griechenland GRVat_certain social services 13%
Griechenland GRVat_certain take away food 13%
Griechenland GRVat_certain theatre and concert admissions 6%
Griechenland GRVat_cinemas 13%
Griechenland GRVat_coffee 13%
Griechenland GRVat_domestic care services 13%
Griechenland GRVat_hotel accommodation (bed and breakfast) 13%
Griechenland GRVat_intra-community and international air and sea transport 0%
Griechenland GRMedizinprodukte 0%
Griechenland GRVat_non-alcoholic beverages 13%
Griechenland GRVat_pharmaceutical products 13%
Griechenland GRVat_restaurant and catering (other than entertainment centres) 13%
Griechenland GRVat_services for boarding schools 13%
Griechenland GRVat_some agricultural supplies 13%
Griechenland GRVat_some books (excluding e-books) 6%
Griechenland GRVat_some cut flowers and plants for food production 13%
Griechenland GRVat_some foodstuffs 13%
Griechenland GRVat_some medical equipment for disabled persons 13%
Griechenland GRVat_some newspapers and periodicals 6%
Griechenland GRVat_some non-alcoholic beverages 13%
Griechenland GRVat_some pharmaceutical products 6%
Griechenland GRVat_structures for disabled persons 13%
Griechenland GRVat_structures providing accommodation for mentally disabled persons, people with mental disorders and drug users 13%
Griechenland GRVat_supply of electricity, gas and district heating 6%
Griechenland GRVat_tourist services 13%
Griechenland GRVat_transport 13%
Griechenland GRVat_water supplies 13%
Kroatien HRStandardsatz 25%
Kroatien HRVat_admission to cinema 5%
Kroatien HRVat_books (including e-books) 5%
Kroatien HRVat_café, restaurant and hotel services (excluding alcohol) 13%
Kroatien HRVat_certain undertaker and cremation services supplies 13%
Kroatien HRVat_children’s car seats 13%
Kroatien HRVat_daily newspapers (with less than 50% advertising content) 5%
Kroatien HRVat_electricity supply 13%
Kroatien HRVat_hotel accommodation 13%
Kroatien HRVat_intra-community and international transport (excluding road and rail) 0%
Kroatien HRMedizinprodukte 0%
Kroatien HRVat_newspapers (other than daily published newspapers with less than 50% advertising content) 13%
Kroatien HRVat_periodicals (magazines other than science periodicals with less than 50% advertising content) 13%
Kroatien HRVat_pharmaceutical products (only approved medicines prescribed by a doctor) 5%
Kroatien HRVat_scientific periodicals 5%
Kroatien HRVat_some agricultural inputs 13%
Kroatien HRVat_some domestic waste collection 13%
Kroatien HRVat_some foodstuffs 13%
Kroatien HRVat_some foodstuffs (including bread, milk and infant formula) 5%
Kroatien HRVat_some medical equipment 5%
Kroatien HRVat_some writers and composers services 13%
Kroatien HRVat_tickets for concerts 13%
Kroatien HRVat_water supplies (excluding bottled water) 13%
Ungarn HUStandardsatz 27%
Ungarn HUVat_accommodation services from hotels, B&B and house sharing 5%
Ungarn HUVat_admission to certain open-air concerts 18%
Ungarn HUVat_books (excluding e-books) 5%
Ungarn HUVat_certain foodstuffs 5%
Ungarn HUVat_certain writers and composers services 5%
Ungarn HUVat_district heating 5%
Ungarn HULebensmittel 18%
Ungarn HUVat_internet access services 5%
Ungarn HUVat_intra-community and international transport 0%
Ungarn HUMedizinprodukte 0%
Ungarn HUVat_newspapers and periodicals 5%
Ungarn HUVat_pharmaceutical products (intended for human use) 5%
Ungarn HUVat_restaurant and catering services (food prepared on site and non-alcoholic beverages) 5%
Ungarn HUVat_some medical equipment for disabled persons (excluding repair) 5%
Ungarn HUVat_some social housing 5%
Ungarn HUVat_some supplies of new buildings 5%
Ungarn HUVat_some take away food 18%
Irland IEStandardsatz 23%
Irland IEVat_admission to amusement parks 13.5%
Irland IEEintritt zu kulturellen Veranstaltungen 9%
Irland IELandwirtschaftliche Versorgung 13.5%
Irland IEVat_bars and cafes 13.5%
Irland IEBücher 13.5%
Irland IEVat_certain animal feed 0%
Irland IEVat_certain feminine hygiene products 0%
Irland IEVat_certain fertilizers 0%
Irland IEVat_certain foodstuffs 9%
Irland IEVat_certain hairdressing 9%
Irland IEVat_childrens car seats 13.5%
Irland IEVat_childrens\’ nappies 0%
Irland IEVat_clothing and footwear for children 0%
Irland IEVat_collection of domestic waste 13.5%
Irland IEVat_concrete and concrete blocks 13.5%
Irland IEVat_construction work on new buildings 13.5%
Irland IEVat_cut flowers and plants for decorative use 13.5%
Irland IEVat_cut flowers and plants for food production 0%
Irland IEVat_driving schools 13.5%
Irland IEVat_e-books and digital publications 9%
Irland IEVat_firewood 13.5%
Irland IELebensmittel 13.5%
Irland IEVat_hairdressing 13.5%
Irland IEVat_health studio services 13.5%
Irland IEVat_heating oil 13.5%
Irland IEVat_hotel accommodation 13.5%
Irland IEVat_intra-community and international transport 0%
Irland IEVat_livestock intended for use in the preparation of foodstuffs 4.8%
Irland IEMedizinprodukte 0%
Irland IEVat_medical and dental care 13.5%
Irland IEVat_newspapers and periodicals 9%
Irland IEVat_photography services 13.5%
Irland IEVat_renovation and repair of private dwellings 13.5%
Irland IEVat_restaurant and catering (excluding beverages) 13.5%
Irland IEVat_routine cleaning of immovable property 13.5%
Irland IEVat_services supplied by jockeys 13.5%
Irland IEVat_services supplied by veterinary surgeons 13.5%
Irland IEVat_short term hire of certain passenger vehicles 13.5%
Irland IESozialwohnungen 13.5%
Irland IEVat_some agricultural supplies 4.8%
Irland IEVat_some books 0%
Irland IEVat_some food supplies for food production 0%
Irland IEVat_some foodstuffs 0%
Irland IEVat_some medical equipment 0%
Irland IEVat_some medicines for human consumption 0%
Irland IEVat_some medicines for veterinary use (excluding pets) 0%
Irland IEVat_some pharmaceutical products 13.5%
Irland IEVat_some social housing 13.5%
Irland IEVat_supplies of natural gas, electricity and district heating 13.5%
Irland IEVat_supplies of seeds and plants for use in food production 0%
Irland IEVat_supply of immovable property 13.5%
Irland IEVat_take-away food 13.5%
Irland IEVat_tourism services 13.5%
Irland IEVat_treatment of waste and waste water 13.5%
Irland IEVat_use of sports facilities 9%
Irland IEVat_wax candles (undecorated) 0%
Irland IEVat_works of art and antiques 13.5%
Italien ITStandardsatz 22%
Italien ITVat_TV licence 4%
Italien ITVat_admission to certain sports events 10%
Italien ITEintritt zu kulturellen Veranstaltungen 10%
Italien ITLandwirtschaftliche Versorgung 10%
Italien ITVat_alcoholic beverages in bars and cafes 10%
Italien ITVat_certain books 4%
Italien ITVat_certain medical equipment for disabled persons 4%
Italien ITVat_certain passenger transport 5%
Italien ITVat_certain social services 4%
Italien ITVat_collection of domestic waste 10%
Italien ITVat_construction work on new buildings (for first housing) 4%
Italien ITVat_cut flowers and plants for decorative use and food production 10%
Italien ITVat_domestic passenger transport 10%
Italien ITVat_e-books with an international standard book number (ISBN) 4%
Italien ITVat_energy products (excluding district heating) 10%
Italien ITVat_firewood 10%
Italien ITLebensmittel 10%
Italien ITVat_hotel accommodation 10%
Italien ITVat_intra-community and international transport 0%
Italien ITMedizinprodukte 0%
Italien ITVat_motor vehicles for the disabled 4%
Italien ITVat_newspapers and some periodicals 4%
Italien ITVat_online journals newspapers 4%
Italien ITVat_renovation and repair of private dwellings 10%
Italien ITRestaurants 10%
Italien ITSozialwohnungen 10%
Italien ITVat_some agricultural supplies 4%
Italien ITVat_some construction work on new buildings 10%
Italien ITVat_some food products 4%
Italien ITVat_some foodstuffs 5%
Italien ITVat_some pharmaceutical products 10%
Italien ITVat_some social housing 4%
Italien ITVat_some social services 5%
Italien ITVat_some supplies of new buildings (non-luxurious) 10%
Italien ITVat_some waste water treatment 10%
Italien ITVat_supplies of new buildings (for first housing) 4%
Italien ITVat_take away food 10%
Italien ITVat_water supplies 10%
Litauen LTStandardsatz 21%
Litauen LTVat_books (excluding e-books) 9%
Litauen LTVat_district heating 9%
Litauen LTVat_firewood 9%
Litauen LTVat_hotel accommodation 9%
Litauen LTVat_intra-community and international transport 0%
Litauen LTMedizinprodukte 0%
Litauen LTVat_medical equipment for disabled persons 5%
Litauen LTVat_newspapers and periodicals (some exceptions) 5%
Litauen LTVat_pharmaceutical products 5%
Litauen LTVat_some domestic passenger transport 9%
Luxemburg LUStandardsatz 17%
Luxemburg LUVat_LPG 8%
Luxemburg LUVat_administration of credit and credit guarantees by a person or organisation other than that granting the credit 14%
Luxemburg LUVat_admission to cultural events and amusement parks 3%
Luxemburg LUVat_admission to sports events 3%
Luxemburg LUVat_agricultural supplies (excluding pesticides) 3%
Luxemburg LUVat_bars, cafes and nightclubs, cut flowers and plants for food production 3%
Luxemburg LUVat_certain books (including e-books) 3%
Luxemburg LUVat_certain medical equipment for disabled persons 3%
Luxemburg LUVat_certain newspapers and periodicals 3%
Luxemburg LUVat_certain pharmaceutical products 3%
Luxemburg LUVat_certain wines 14%
Luxemburg LUVat_children's clothing and footwear 3%
Luxemburg LUVat_collection of domestic waste 3%
Luxemburg LUVat_cut flowers and plants for decorative use 8%
Luxemburg LUVat_district heating 8%
Luxemburg LUVat_domestic passenger transport 3%
Luxemburg LUVat_electricity 8%
Luxemburg LUVat_firewood 8%
Luxemburg LULebensmittel 3%
Luxemburg LUVat_hairdressing 8%
Luxemburg LUVat_heat, cooling and steam with the exception of district heating 14%
Luxemburg LUVat_hotel accommodation 3%
Luxemburg LUVat_intra-community and international transport 0%
Luxemburg LUMedizinprodukte 0%
Luxemburg LUVat_natural gas 8%
Luxemburg LUVat_printed advertising matter 14%
Luxemburg LUVat_raw wool 3%
Luxemburg LUVat_restaurants (excluding alcoholic beverages) 3%
Luxemburg LUVat_safe custody and administration of securities 14%
Luxemburg LUVat_soft drinks 3%
Luxemburg LUVat_solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating 14%
Luxemburg LUVat_some construction work on new buildings 3%
Luxemburg LUVat_some goods and services for consumption on-board passenger transport 3%
Luxemburg LUVat_some pay TV/cable TV 3%
Luxemburg LUVat_some supplies of new buildings 3%
Luxemburg LUVat_some telephone services 3%
Luxemburg LUVat_some works of art and antiques 8%
Luxemburg LUVat_some works of art, collectors items and antiques 3%
Luxemburg LUVat_some writers and composers services (royalties) 3%
Luxemburg LUVat_take away food 3%
Luxemburg LUVat_treatment of waste and waste water 3%
Luxemburg LUVat_undertaker and cremation services 3%
Luxemburg LUVat_use of sports facilities 3%
Luxemburg LUVat_washing and cleaning products 14%
Luxemburg LUVat_water supplies 3%
Lettland LVStandardsatz 21%
Lettland LVVat_books (excluding e-books) 12%
Lettland LVVat_district heating 12%
Lettland LVVat_domestic passenger transport 12%
Lettland LVVat_food products for infants 12%
Lettland LVVat_hotel accommodation 12%
Lettland LVVat_intra-community and international transport 0%
Lettland LVMedizinprodukte 0%
Lettland LVVat_medical products for disabled persons 12%
Lettland LVVat_newspaper and periodicals 12%
Lettland LVVat_pharmaceutical products 12%
Lettland LVVat_some locally produced vegetables and fruit 5%
Malta MTStandardsatz 18%
Malta MTVat_admission to some cultural events 5%
Malta MTVat_books (including e-books) 5%
Malta MTVat_cut flowers and plants for food production 0%
Malta MTVat_domestic care services 5%
Malta MTVat_domestic passenger transport (excluding road) 0%
Malta MTVat_hotel accommodation 7%
Malta MTVat_intra-community and international transport 0%
Malta MTVat_live animals for human consumption 0%
Malta MTMedizinprodukte 0%
Malta MTVat_medical equipment for disabled persons 5%
Malta MTVat_newspapers and periodicals 5%
Malta MTVat_prescribed medicines 0%
Malta MTVat_some supplies of food for human consumption (excluding some processed and pre-cooked foods) 0%
Malta MTVat_supply of electricity 5%
Malta MTVat_use of sporting facilities 7%
Niederlande NLStandardsatz 21%
Niederlande NLVat_admission to cultural events and amusement parks 9%
Niederlande NLVat_admission to sports events 9%
Niederlande NLVat_bars, cafes and night clubs 9%
Niederlande NLVat_books (including e-books) 9%
Niederlande NLVat_certain medical equipment for disabled persons 9%
Niederlande NLVat_certain pharmaceutical products 9%
Niederlande NLVat_certain renovation and repair of private dwellings 9%
Niederlande NLVat_cut flowers and plants for decorative use (some exclusions) and food production 9%
Niederlande NLVat_domestic passenger transport (excluding air travel) 9%
Niederlande NLVat_foodstuffs (excluding foodstuffs for animal consumption) 9%
Niederlande NLVat_hairdressing 9%
Niederlande NLVat_hotel accommodation 9%
Niederlande NLVat_intra-community and international passenger transport by air and sea 0%
Niederlande NLVat_intra-community and international road, rail and inland waterway passenger transport 9%
Niederlande NLMedizinprodukte 0%
Niederlande NLVat_minor repairs of bicycles 9%
Niederlande NLVat_newspapers and periodicals 9%
Niederlande NLVat_restaurants (excluding alcoholic beverages) 9%
Niederlande NLVat_shoes and leather goods 9%
Niederlande NLVat_some soft drinks 9%
Niederlande NLVat_some works of art, collectors items and antiques 9%
Niederlande NLVat_take away food 9%
Niederlande NLVat_use of sports facilities 9%
Niederlande NLVat_water supplies 9%
Niederlande NLVat_writers and composers 9%
Polen PLStandardsatz 23%
Polen PLVat_books, brochures, leaflets and similar materials, printed, even in single sheets 5%
Polen PLVat_children’s, picture, drawing or colouring books 5%
Polen PLVat_food for babies and small children, as well as teats, nappies and car seats 5%
Polen PLVat_hygienic articles (sanitary napkins, hygienic tampons, diapers) 5%
Polen PLVat_intra-community and international passenger transport (excluding inland waterway and road transport) 0%
Polen PLVat_maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed 5%
Polen PLMedizinprodukte 0%
Polen PLVat_mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme) 8%
Polen PLVat_other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above) 5%
Polen PLVat_regional or local magazines only, for the rest of ex 4902 group 8% applies 5%
Polen PLVat_services supplied during international transport 0%
Polen PLVat_some unprocessed spices (e.g. cumin, saffron, turmeric) 8%
Polen PLVat_soups, broths, homogenised and dietetic food 5%
Polen PLVat_specialised magazines 8%
Polen PLVat_tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits 5%
Portugal PTStandardsatz 23%
Portugal PTVat_TV licence 6%
Portugal PTVat_admission to certain cultural events 13%
Portugal PTVat_certain agricultural supplies 6%
Portugal PTVat_certain newspapers and periodicals 6%
Portugal PTVat_certain pharmaceutical products 6%
Portugal PTVat_children’s car seats 6%
Portugal PTVat_children’s diapers 6%
Portugal PTVat_collection of domestic waste, minor repairs of bicycles 6%
Portugal PTVat_construction work on new buildings 6%
Portugal PTVat_cut flowers and plants for decorative use and food production 6%
Portugal PTVat_diesel for agriculture 13%
Portugal PTVat_domestic care services 6%
Portugal PTVat_domestic passenger transport 6%
Portugal PTVat_firewood 6%
Portugal PTLebensmittel 13%
Portugal PTVat_fruit juices 6%
Portugal PTVat_hotel accommodation 6%
Portugal PTVat_intra-community and international transport 0%
Portugal PTMedizinprodukte 0%
Portugal PTVat_medical equipment for disabled persons 6%
Portugal PTVat_mineral water 13%
Portugal PTVat_renovation and repair of private dwellings 6%
Portugal PTVat_restaurant & cafe food 13%
Portugal PTSozialwohnungen 6%
Portugal PTVat_some agricultural supplies 13%
Portugal PTVat_some books (including e-books) 6%
Portugal PTVat_some foodstuffs 6%
Portugal PTVat_some goods and services for consumption on-board transportation 13%
Portugal PTVat_some goods for consumption on-board transportation 6%
Portugal PTVat_some legal services 6%
Portugal PTVat_some medical and dental care 6%
Portugal PTVat_some social services 6%
Portugal PTVat_some works of art, collectors items and antiques 6%
Portugal PTVat_treatment of waste water 6%
Portugal PTVat_water supplies 6%
Portugal PTWein 13%
Rumänien ROStandardsatz 21%
Rumänien ROVat_Residential properties 5%
Rumänien ROVat_admission to amusement parks 5%
Rumänien ROEintritt zu kulturellen Veranstaltungen 5%
Rumänien ROEintritt zu Sportveranstaltungen 5%
Rumänien ROVat_bars, cafes and nightclubs (excluding some alcoholic beverages) 5%
Rumänien ROVat_books (excluding e-books) 5%
Rumänien ROVat_cut flowers and plants for food production 9%
Rumänien ROLebensmittel 9%
Rumänien ROVat_hotel accommodation 9%
Rumänien ROVat_intra-community and international transport 0%
Rumänien ROMedizinprodukte 0%
Rumänien ROVat_medical equipment for disabled persons 9%
Rumänien ROVat_newspapers and periodicals 5%
Rumänien ROVat_pharmaceutical products 9%
Rumänien ROVat_restaurants and catering services (excluding some alcoholic beverages) 5%
Rumänien ROSozialwohnungen 5%
Rumänien ROVat_soft drinks 9%
Rumänien ROVat_some agricultural supplies 9%
Rumänien ROVat_some beer 9%
Rumänien ROVat_some goods and services for consumption on-board transportation. 9%
Rumänien ROVat_some hotel accommodation 5%
Rumänien ROVat_take-away food 5%
Rumänien ROVat_water supplies 9%
Schweden SEStandardsatz 25%
Schweden SEVat_admission to cultural events (excluding cinema) 6%
Schweden SEVat_admission to sports events 6%
Schweden SEVat_books (including e-books) 6%
Schweden SEVat_domestic passenger transport 6%
Schweden SEVat_hotel accommodation 12%
Schweden SEVat_intra-community and international passenger transport 0%
Schweden SEMedizinprodukte 0%
Schweden SEVat_newspapers and some periodicals 6%
Schweden SEVat_non-alcoholic beverages 12%
Schweden SEVat_printing and other services related to the production of magazines for non-profit making organisations 0%
Schweden SEVat_restaurant and catering services 12%
Schweden SEVat_some foodstuffs 12%
Schweden SEVat_some works of art, collectors items and antiques 12%
Schweden SEVat_take away food 12%
Schweden SEVat_use of sports facilities 6%
Schweden SEVat_writers and composers 6%
Slowenien SIStandardsatz 22%
Slowenien SIVat_admission to sports events 9.5%
Slowenien SILandwirtschaftliche Versorgung 9.5%
Slowenien SIVat_certain construction work for new buildings 9.5%
Slowenien SIVat_certain supplies of new buildings 9.5%
Slowenien SIVat_cleaning of private dwellings 9.5%
Slowenien SIVat_cultural events and theme parks 9.5%
Slowenien SIVat_cut flowers and plants for decorative use and food production 9.5%
Slowenien SIVat_domestic care services 9.5%
Slowenien SIVat_domestic passenger transport 9.5%
Slowenien SIVat_domestic waste collection 9.5%
Slowenien SIE-Book 5%
Slowenien SILebensmittel 9.5%
Slowenien SIVat_hairdressing 9.5%
Slowenien SIVat_hotel accommodation 9.5%
Slowenien SIVat_intra-community and international road passenger transport 9.5%
Slowenien SIVat_intra-community and international transport (excluding road transport) 0%
Slowenien SIMedizinprodukte 0%
Slowenien SIVat_medical equipment for disabled persons 9.5%
Slowenien SIVat_newspapers and periodicals 9.5%
Slowenien SIVat_pharmaceutical products 9.5%
Slowenien SIVat_printed books 5%
Slowenien SIVat_renovation and repairs of private dwellings 9.5%
Slowenien SIVat_restaurants (preparation of meals only) 9.5%
Slowenien SISozialwohnungen 9.5%
Slowenien SIVat_soft drinks 9.5%
Slowenien SIVat_some take away food 9.5%
Slowenien SIVat_treatment of waste and waste water 9.5%
Slowenien SIVat_undertaker and cremation services 9.5%
Slowenien SIVat_use of sports facilities 9.5%
Slowenien SIVat_water supplies 9.5%
Slowenien SIVat_writers and composers 9.5%
Slowakische Republik SKStandardsatz 23%
Slowakische Republik SKVat_books (excluding e-books) 10%
Slowakische Republik SKVat_hotel and accommodation 10%
Slowakische Republik SKVat_intra-community and international transport 0%
Slowakische Republik SKMedizinprodukte 0%
Slowakische Republik SKVat_some foodstuffs 10%
Slowakische Republik SKVat_some medical equipment for disabled persons 10%
Slowakische Republik SKVat_some pharmaceutical products 10%
Großbritannien UKStandardsatz 20%
Großbritannien UKVat_LPG and heating oil (for domestic use only) 5%
Großbritannien UKVat_certain medical supplies for disabled persons 0%
Großbritannien UKVat_certain social housing 5%
Großbritannien UKVat_children's car seats 5%
Großbritannien UKVat_children's clothing and footwear 0%
Großbritannien UKVat_children’s diapers 0%
Großbritannien UKVat_collections of domestic refuse 0%
Großbritannien UKVat_commercial ship and aircraft stores 0%
Großbritannien UKVat_cut flowers and plants for food production 0%
Großbritannien UKVat_domestic passenger transport 0%
Großbritannien UKVat_electricity, natural gas and district heating supplies (for domestic use only) 5%
Großbritannien UKVat_intra-community and international passenger transport 0%
Großbritannien UKVat_live animals destined for human consumption 0%
Großbritannien UKMedizinprodukte 0%
Großbritannien UKVat_motor cycle and bicycle helmets 0%
Großbritannien UKVat_newspapers and periodicals 0%
Großbritannien UKVat_prescribed pharmaceutical products 0%
Großbritannien UKVat_printed books (including e-books) 0%
Großbritannien UKVat_renovations to private housing (Isle of Man only) 0%
Großbritannien UKVat_seed supplies 0%
Großbritannien UKVat_sewerage services 0%
Großbritannien UKVat_some construction work on new buildings 0%
Großbritannien UKVat_some energy-saving domestic installations and goods 5%
Großbritannien UKVat_some medical equipment for disabled persons 5%
Großbritannien UKVat_some renovation and repairs of private dwellings 5%
Großbritannien UKVat_some social housing 0%
Großbritannien UKVat_some social services 5%
Großbritannien UKVat_some supplies of new buildings 0%
Großbritannien UKVat_supplies of food and drink (some exceptions) 0%
Großbritannien UKVat_supplies of residential caravans and houseboats 0%
Großbritannien UKVat_supply of animal feed 0%
Großbritannien UKVat_take away food (if bought on the catering premises) 0%