European Union EU VAT rates for Amazon Sellers

23%

Standard

All other taxable goods and services

8%

Reduced

Mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme); some unprocessed spices (e.g. cumin, saffron, turmeric); specialised magazines

5%

Reduced

Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups,
broths, homogenised and dietetic food; food for babies and small
children, as well as teats, nappies and car seats; hygienic articles
(sanitary napkins, hygienic tampons, diapers); books, brochures,
leaflets and similar materials, printed, even in single sheets; regional
or local magazines only, for the rest of ex 4902 group 8% applies;
children’s, picture, drawing or colouring books; maps and hydrographic
maps or similar maps of all kinds, including atlases, wall maps,
topographic plans and globes, printed; other printed articles, including
printed pictures and photographs – only regional or local magazines
(any electronic version of the goods mentioned above)

0%

Zero

Intra-community and international passenger transport (excluding inland
waterway and road transport); services supplied during international
transport

23%

Standard

All other taxable goods and services

13%

Reduced

Some foodstuffs; admission to certain cultural events; restaurant &
cafe food; some agricultural supplies; wine; mineral water; diesel for
agriculture; some goods and services for consumption on-board
transportation

6%

Reduced

Some foodstuffs; water supplies; certain pharmaceutical products;
medical equipment for disabled persons; children’s car seats; children’s
diapers; domestic passenger transport; some books (including e-books);
certain newspapers and periodicals; TV licence; social housing;
renovation and repair of private dwellings; certain agricultural
supplies; hotel accommodation; some social services; some medical and
dental care; collection of domestic waste, minor repairs of bicycles;
domestic care services; fruit juices; firewood; cut flowers and plants
for decorative use and food production; construction work on new
buildings; some legal services; some goods for consumption on-board
transportation; treatment of waste water; some works of art, collectors
items and antiques

0%

Zero

Intra-community and international passenger transport

19%

Standard

All other taxable goods and services

9%

Reduced

Foodstuffs; pharmaceutical products; medical equipment for disabled
persons; hotel accommodation; water supplies; some beer; soft drinks;
cut flowers and plants for food production; some agricultural supplies;
some goods and services for consumption on-board transportation. 

5%

Reduced

Social housing; books (excluding e-books); newspapers and periodicals;
admission to cultural events; admission to sporting events; admission to
amusement parks; hotel accommodation; restaurants and catering services
(excluding some alcoholic beverages); take-away food; bars, cafes and
nightclubs (excluding some alcoholic beverages); Residential properties

0%

Zero

Intra-community and international passenger transport

20%

Standard

All other taxable goods and services

10%

Reduced

Some foodstuffs; some pharmaceutical products; some medical equipment
for disabled persons; books (excluding e-books); hotel and
accommodation 

0%

Zero

Intra-community and international passenger transport

22%

Standard

All other taxable goods and services

9.5%

Reduced

Foodstuffs; water supplies; pharmaceutical products; medical equipment
for disabled persons; domestic passenger transport; newspapers and
periodicals; cultural events and theme parks; writers and composers;
social housing; renovation and repairs of private dwellings; cleaning of
private dwellings; agricultural supplies; restaurants (preparation of
meals only); hotel accommodation; admission to sports events; use of
sports facilities; undertaker and cremation services; domestic waste
collection; treatment of waste and waste water; minor repairs of
bicycles, clothes and household linen, shoes and leather goods; domestic
care services; hairdressing; soft drinks; intra-community and
international road passenger transport; some take away food; cut flowers
and plants for decorative use and food production; certain supplies of
new buildings; certain construction work for new buildings

5%

Reduced

E-books; printed books

0%

Zero

Intra-community and international transport (excluding road transport)

21%

Standard

All other taxable goods and services

10%

Reduced

Some foodstuffs; water supplies; certain pharmaceutical products; some
medical equipment for disabled persons; domestic passenger transport;
intra-community and international transport by road, rail and inland
waterways; some social housing; some renovation and repair of private
dwellings; agricultural supplies; hotel accommodation; restaurants and
catering services; some social services; domestic waste collection; some
soft drinks; bars, cafes, night clubs and alcoholic beverages sold
therein; take away food; cut flowers and plants for food production;
some supplies of new buildings; some construction work on new buildings;
admission to sporting events (amateur sporting events only); treatment
of waste and waste water; admission to certain cultural services

4%

Reduced

Some foodstuffs; some pharmaceutical products; some medical equipment
for the disabled; some books (excluding e-books); certain newspapers and
periodicals; some social housing; some social services; some
construction work on new buildings; some domestic care services

0%

Zero

Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea

25%

Standard

All other taxable goods and services

12%

Reduced

Some foodstuffs; non-alcoholic beverages; take away food; minor repair
of bicycles, shoes and leather goods, clothing and household linen;
hotel accommodation; restaurant and catering services; some works of
art, collectors items and antiques

6%

Reduced

Domestic passenger transport; books (including e-books); newspapers and
some periodicals; admission to cultural events (excluding cinema);
writers and composers; admission to sports events; use of sports
facilities

0%

Zero

Medicines supplied on prescription or sold to hospitals; printing and
other services related to the production of magazines for non-profit
making organisations; intra-community and international passenger
transport

20%

Standard

All other taxable goods and services

5%

Reduced

Children’s car seats; certain social housing; some social services;
electricity, natural gas and district heating supplies (for domestic use
only); some energy-saving domestic installations and goods; LPG and
heating oil (for domestic use only); some renovation and repairs of
private dwellings; some medical equipment for disabled persons

0%

Zero

Some social housing; printed books (including e-books); newspapers and
periodicals; renovations to private housing (Isle of Man only);
collections of domestic refuse; household water supplies (except
distilled and mineral water); supplies of food and drink (some
exceptions); take away food (if bought on the catering premises); cut
flowers and plants for food production; prescribed pharmaceutical
products; certain medical supplies for disabled persons; domestic
passenger transport; children's clothing and footwear; children’s
diapers; live animals destined for human consumption; seed supplies;
supply of animal feed; supplies of residential caravans and houseboats;
some construction work on new buildings; some supplies of new buildings;
sewerage services; motor cycle and bicycle helmets; commercial ship and
aircraft stores; intra-community and international passenger transport;
some gold ingots, bars and coins, women’s sanitary products