VAT rate table

The table below indicates the current Value Added Tax (VAT) rates associated with each VAT rate type, such as standard versus reduced, in each of the 4European Union (EU) member states.

Country	Standard rate	Reduced rate 1	Reduced rate 2	Super-reduced rate	Zero rate
France	20.0%	10%	5.5%	2.1%	0.0%
Germany	19.0%	7.0%			0.0%
Italy	22.0%	10.0%	5.0%	4.0%	0.0%
Spain	21.0%	10.0%	5.0%	4.0%	0.0%

Item Tax Code (ITC)

The table below contains a list of Item Tax Code (ITC).

General

Code	Description	What is this code meant for?	What kinds of items are usually contained?	Product Taxability Rules Country VAT Rate
GEN STANDARD	Subject to the standard tax rate	This code is meant for use with items that are always subject to the standard rate, regardless of the tax jurisdiction.	Items usually contained within this item tax code are general items that are not included in other specific item tax codes.Items usually include: Calendars Diaries and journals Consumer Electronics Jewellery Camera Home and Kitchen Stationery Office Supplies Wireless & personal computer items Beauty items Car & Motorbike	France Standard rate Germany Standard rate Italy Standard rate Spain Standard rate

Books and printed materials

Code	Description	What is this code meant for?	What kinds of items are usually contained?	Product Taxability Rules Country VAT Rate
BOOKS GEN	Printed books	This code is meant for use with books, booklets, brochures, pamphlets and leaflets.	Items usually contained within this item tax code are books, booklets, brochures, pamphlets and leaflets that do not contain solely or fundamentally advertising and complementary elements that are delivered jointly.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Super-reduced rate
BOOK ADULT	Adult colouring or activity book	This code is meant for use with adult marketed and themed colouring or activity books without explicit material. Adult marketed and themed colouring or activity books with explicit material should use GEN STANDARD.	Items usually contained within this item tax code are colouring, dot-to-dot and other activity books for the adult audience without explicit material. Explicit material includes, pornography, profanity, extreme violence and drug-use.	France Standard rate Germany Standard rate Italy Standard rate Spain Super-reduced rate
BOOK AUDIOBOOK	Physical audiobooks	This code is meant for use with audiobooks, which are recordings of a book reading.	Items usually contained within this item tax code are audiobooks in physical format.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Super-reduced rate
BOOK MAGAZINE	Periodical publication	This code is meant for use with journals and periodicals.	Items usually contained within this item tax code are magazines issued in a series at regular intervals, more frequently than once a year, either in newspaper format or as paper-bound publications.	France Super-reduced rate Germany Reduced rate 1 Italy Super-reduced rate Spain Super-reduced rate

Clothing

Code	Description	What is this code meant for?	What kinds of items are usually contained?	Product Taxability Rules Country VAT Rate
CLTH BABY	General Baby Clothing	This code is meant for use with baby and infant clothing.	Items usually contained within this item tax code include shoes, tops, bottoms, training pants and nappy covers for baby and infants.	France Standard rate Germany Standard rate Italy Standard rate Spain Standard rate
CLTH CHILD	General Children’s clothing	This code is meant for use with children’s clothing.	Items usually contained within this item tax code include shoes, tops, bottoms, sportswear, outerwear and swimwear for children (meet certain age or size requirements) .	France Standard rate Germany Standard rate Italy Standard rate Spain Standard rate
CLTH PROTECTIVE	Protective clothing for sports or work	This code is meant for use with protective work clothing and motorcycle/bicycle helmets.	Items usually contained within this item tax code are protective boots and helmets for construction and industries, and motorcycle and bicycle helmets.	France Standard rate Germany Standard rate Italy Standard rate Spain Standard rate

Food

Code	Description	What is this code meant for?	What kinds of items are usually contained?	Product Taxability Rules Country VAT Rate
FOOD GEN	General food	This code is meant for use with general food products for human consumption.	Items usually contained within this item tax code are unprocessed foodstuffs, ingredient in home cooking or baking, traditional bakery products and other general food items.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD ANIMALFOOD	Farm animal food	This code is meant for use with farm animal food.	Items usually contained within this item tax code are pig, cow, horse and other farm animal food.	France Reduced rate 2 Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
FOOD ANIMALMED	Farm animal medicine	This code is meant for use with farm animal medicine.	Items usually contained within this item tax code are pig, cow, horse and other farm animal medicine.	France Standard rate Germany Standard rate Italy Reduced rate 1 Spain Reduced rate 1
FOOD ANIMALVITAMINS	Farm animal vitamins	This code is meant for use with animal vitamins.	Items usually contained within this item tax code are pet and farm animal vitamins.	France Standard rate Germany Standard rate Italy Standard rate Spain Reduced rate 1
FOOD CAKEDECOR	Cake Decorating Foods	This code is meant for use with edible cake decorations.	Items usually contained within this item tax code are vermicelli and sugar strands, royal icing, toasted coconut and toasted almonds, jelly shapes, sugar flowers, leaves and other edible decorations.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD CANFRUIT	Tinned fruits and vegetables	This code is meant for use with tinned fruits and vegetables.	Items usually contained within this item tax code are tinned and bottled fruits and vegetables.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD CEREALBARS	Cereal Bars	This code is meant for use with cereal bars.	Items usually contained within this item tax code are cereal and breakfast bars without chocolate.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD CEREALCHOCBARS	Chocolate Cereal bars	This code is meant for use with chocolate-covered cereal bars.	Items usually contained within this item tax code are cereal and breakfast bars with chocolate.	France Standard rate Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD CHOCEREAL	Chocolate Cereal	This code is meant for use with chocolate cereal.	Items usually contained within this item tax code are cereal with chocolate.	France Standard rate Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD CNDY	Candy	This code is meant for use with sweets and candies.	Items usually contained within this item tax code are chocolates, sweets, brownies and gum.	France Standard rate Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD COFFEE	Coffee	This code is meant for use with coffee.	Items usually contained within this item tax code are coffee beans, ground coffee and coffee drinks.	France Reduced rate 2 Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
FOOD DAIRY	Milk and other Dairy Foods	This code is meant for use with milk and other dairy foods.	Items usually contained within this item tax code are canned, fresh and powdered milk and milk products such as cheese, eggs and egg substitute, cream, butter, margarine, yoghurt, sour cream, cream cheese, and other dairy products and alternatives.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Zero rate
FOOD DESSERT	Non-chocolate desserts	This code is meant for use with non-chocolate desserts.	Items usually contained within this item tax code include pudding, ice cream and prepared desserts without chocolate.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD DRIEDFRUIT	Dried Fruits and Vegetables	This code is meant for use with dried fruits and vegetables.	Items usually contained within this item tax code are dried fruits and vegetables.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Zero rate
FOOD FLOUR	Flour	This code is meant for use with flour.	This item tax code usually contains baking flour and mixing flour.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Reduced rate 1
FOOD MEATCHICKEN	Chicken or other Meats	This code is meant for use with meats.	Items usually contained within this item tax code are fresh, frozen or tinned meat and poultry, for example, beef, lamb, pork, chicken and so on.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD MISCBEVERAGE	Carbonated Water or other Non-Soda/Juice Drinks	This code is meant for use with carbonated drinks and other non-fizzy or juice drinks.	Items usually contained within this item tax code are hot chocolate and cocoa, carbonated water, coconut water, flavoured water, enhanced water and other carbonated non-juice soft drinks.	France Reduced rate 2 Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
FOOD NAAN	Naan	This code is meant for use with naan.	Items usually contained within this item tax code are naan bread, chapatis and poppadoms.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Reduced rate 1
FOOD NCARBWTR	Non-Carbonated water	This code is meant for use with non-carbonated water.	Items usually contained within this item tax code are non-carbonated water, coconut water, flavoured water and enhanced water.	France Reduced rate 2 Germany Standard rate Italy Standard rate Spain Reduced rate 1
FOOD OIL	Oils and vinegars	This code is meant for use with oils and vinegars.	Items usually contained within this item tax code are cooking and seasoning oils and vinegars.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Reduced rate 1
FOOD NOODLEPASTA	Noodles and Pasta	This code is meant for use with pasta and noodles.	Items usually contained within this item tax code are uncooked, prepared and frozen pasta and noodles for consumption.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Reduced rate 2
FOOD PASTRYCASE	Pastry	This code is meant for use with pastry cases.	Items usually contained within this item tax code are pastry cases or crusts.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD PETFOOD	Pet food	This code is meant for use with pet food	Items usually contained within this item tax code are food and treats for pet dogs, cats, birds, fish and other household pets.	France Standard rate Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
FOOD PLAINBISCUIT	Non-chocolate biscuits and cookies	This code is meant for use with biscuits and cookies without chocolate.	Items usually contained within this item tax code are biscuits and cookies without chocolate.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD PLAINCRACKER	Non-chocolate crackers and crispbreads	This code is meant for use with crackers and crispbreads without chocolate.	Items usually contained within this item tax code are crackers and crispbreads without chocolate.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Reduced rate 1
FOOD PLAINNUT	Nuts	This code is meant for use with nuts and edible seeds.	Items usually contained within this item tax code are raw and unprocessed nuts and edible seeds for human consumption，also roasted or salted nuts in their shells.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Zero rate
FOOD RICE	Rice	This code is meant for use with rice and wheats.	Items usually contained within this item tax code are rice, quinoa, wheat and barley.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Zero rate
FOOD SEASONINGS	Salt, Pepper and other Seasonings	This code is meant for use with seasonings.	Items usually contained within this item tax code are whole and ground salt, pepper, herbs and spices.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD SNACK	Non-chocolate snacks and treats	This code is meant for use with snacks and sweets without chocolate.	Items usually contained within this item tax code are snacks without chocolate.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD SODAJUICE	Sodas and Juices	This code is meant for use with fizzy drinks and juices.	Items usually contained within this item tax code are soft drinks, fizzy drinks, and fruit and vegetable juices and juice concentrates.	France Reduced rate 2 Germany Standard rate Italy Standard rate Spain Standard rate
FOOD FIZZYDRINKJUICEUNSWEET	Fizzy drinks and Juices unsweetened	This code is meant for use with unsweetened fizzy drinks and juices.	Items usually contained within this item tax code are soft drinks, fizzy drinks, and fruit and vegetable juices and juice concentrates that do not contain added sweeteners .	France Reduced rate 2 Germany Standard rate Italy Standard rate Spain Reduced rate 1
FOOD SPREAD	Spreadable food	This code is meant for use with spreadable food.	Items usually contained within this item tax code are spreads, salsas, dips, jams, conserves, peanut butter and honey.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Super-reduced rate
FOOD SWEETNER	Sugar and other sweeteners	This code is meant for use with sweeteners.	Items usually contained within this item tax code are sugar, syrups and extracts, including natural and artificial products.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD TEA	Tea	This code is meant for use with tea.	Items usually contained within this item tax code are whole, bagged, instant tea, maté, herbal teas and similar products, and preparations and extracts of these.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
FOOD VEGETABLE	Fresh or frozen fruits and vegetables	This code is meant for use with fresh or frozen fruits and vegetables.	Items usually contained within this item tax code are fresh and frozen fruits and vegetables.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Zero rate

Health, beauty and personal care

Code	Description	What is this code meant for?	What kinds of items are usually contained?	Product Taxability Rules Country VAT Rate
HLTH NUTRITIONBAR	Nutrition Bar	This code is meant for use with nutrition bars.	Items usually contained within this item tax code are nutrition bars.	France Reduced rate 2 Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
HLTH NUTRITIONDRINK	Nutrition drink	This code is meant for use with nutritional drinks and powders.	Items usually contained within this item tax code are nutritional meal replacement drinks in liquid and dry forms which contain nutritional facts and information.	France Reduced rate 2 Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
HLTH PILLCAPSULETABLET	Tablets and capsules for weight loss	This code is meant for use with pills and capsules for diet and weight loss.	Items usually contained within this item tax code are pills, capsules and tablets for diet and weight loss.	France Standard rate Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
HLTH SMOKINGCESSATION	Smoking cessation aids	This code is meant for use with smoking cessation aids.	Items usually contained within this item tax code are pharmaceutical products with nicotine designed to help stop individuals from smoking.	France Standard rate Germany Standard rate Italy Standard rate Spain Standard rate
HLTH SMOKINGGUM	Smoke cessation gum	This code is meant for use with smoking cessation-aid gums.	Items usually contained within this item tax code are pharmaceutical gum with nicotine designed to help stop individuals from smoking.	France Standard rate Germany Reduced rate 1 Italy Standard rate Spain Standard rate
HLTH VITAMINS	Vitamins and Minerals	This code is meant for use with vitamins and minerals.	Items usually contained within this item tax code are core letter vitamins, multi-vitamins and herbal/mineral supplements.	France Reduced rate 2 Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
HPC CONTACTLENSES	Corrective Contact lenses	This code is meant for use with corrective contact lenses.	Items usually contained within this item tax code are contact lenses worn to correct impaired vision.	France Standard rate Germany Standard rate Italy Super-reduced rate Spain Reduced rate 1
HPC CONTRACEPTIVE	Condoms and other contraceptive aids	This code is meant for use with contraceptives.	Items usually contained within this item tax code are condoms and other contraceptive aids.	France Reduced rate 2 Germany Standard rate Italy Standard rate Spain Super-reduced rate
HPC CORRECTIVEGLASSES	Reading Glasses	This code is meant for use with corrective eyeglasses.	Items usually contained within this item tax code are eyeglasses worn to correct impaired vision.	France Standard rate Germany Standard rate Italy Super-reduced rate Spain Reduced rate 1
HPC DIETARYSUPPL	Dietary Supplements	This code is meant for use with dietary supplements.	Items usually contained within this item tax code are dry and liquid items that are intended to supplement the diet of humans and which are labelled as dietary supplements.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
HPC INCONTINENCE	Adult nappies and Incontinence Aids for adults	This code is meant for use with incontinence products for adults.	Items usually contained within this item tax code are adult nappies.	France Standard rate Germany Standard rate Italy Standard rate Spain Reduced rate 1
HPC MEDICINE	Other Medicines	This code is meant for use with other medicines.	Items usually contained within this item tax code are non-prescription pain-relief medications, over-the-counter medications, topical/ointment medications and other general healthcare treatments.	France Reduced rate 1 Germany Standard rate Italy Standard rate Spain Super-reduced rate
HPC PPECLOTHING	Clothing for Personal Protective Equipment (PPE)	This code is meant for use with personal protection equipment (PPE) sanitary and medical protective clothing.	Items usually contained within this item tax code are medical caps, medical gowns, medical coats and clothing used in sanitary settings to provide protection to the wearer.	France Reduced rate 2 Germany Standard rate Italy Reduced rate 2 Spain Standard rate
HPC PPEMASKS	Masks for Personal protective equipment (PPE)	This code is meant for use with personal protection equipment (PPE) face masks for sanitary use that prevent inhalation or projection of droplets, particles or contaminants.	Items usually contained within this item tax code are masks for personal protection equipment (PPE), surgical masks.	France Reduced rate 2 Germany Standard rate Italy Reduced rate 2 Spain Standard rate
HPC PPESANITISER	Sanitisers	This code is meant for use with sanitisers for external use used for personal protection against bacteria and viruses.	Items usually contained within this item tax code are hand sanitisers, sanitiser wipes and wet wipes, sanitising lotions, sanitising foams, and medical sanitisers.	France Reduced rate 2 Germany Standard rate Italy Reduced rate 2 Spain Standard rate
HPC SANITARYPRODUCTS	Nonwashable female hygiene and sanitary products	This code is meant for use with female sanitary products that are not washable or reusable.	Items usually contained within this item tax code are sanitary towels, sanitary pads, tampons and other sanitary products.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Super-reduced rate
HPC SANITARYPRODUCTSWASHABLE	Washable female hygiene and sanitary products	This code is meant for use with female sanitary products that are washable and reusable.	Items usually contained within this item tax code are sanitary towels, sanitary pads, tampons and other sanitary products that can be washed and reused.	France Reduced rate 2 Germany Reduced rate 1 Italy Reduced rate 1 Spain Super-reduced rate
HPC THERMOMETER	Thermometers	This code is meant for use with reusable thermometers to measure temperature or a temperature gradient of a human.	Items usually contained within this item tax code are reusable thermometers, regardless of what reusable material they are made of.	France Standard rate Germany Standard rate Italy Reduced rate 2 Spain Standard rate
HPC WALKINGSTICK	Walking sticks	This code is meant for use with walking sticks.	Items usually contained within this item tax code are walking sticks.	France Reduced rate 2 Germany Standard rate Italy Standard rate Spain Reduced rate 1
HPC WHEELCHAIR	Wheelchairs	This code is meant for use with non-electric wheelchairs.	Items usually contained within this item tax code are non-electric wheelchairs.	France Reduced rate 2 Germany Reduced rate 1 Italy Super-reduced rate Spain Reduced rate 1
HLTH GAUZE	Gauze and Bandages	This code is meant for use with gauze and bandages.	Items usually contained within this item tax code are gauze, bandages, and liquid bandages.	France Standard rate Germany Standard rate Italy Standard rate Spain Reduced rate

Outdoor

Code	Description	What is this code meant for?	What kinds of items are usually contained?	Product Taxability Rules Country VAT Rate
OUTDOOR FUEL	Firewood and outdoor Cooking Fuels	This code is meant for use with solid fuels provided they are supplied and held out for sale solely as fuel for outdoor cooking.	Items usually contained within this item tax code are ready-cut pieces of wood of a size suitable for use as fuel such as logs, short waste ends or damaged timber, and held out for sale specifically as firewood.	France Reduced rate 1 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
OUTDOOR FERTILIZER	Plant Fertilisers	This code is meant for use with plant fertilisers.	Items usually contained within this item tax code are fertilisers.	France Standard rate Germany Standard rate Italy Super-reduced rate Spain Reduced rate 1
OUTDOOR LAWNCONTROL	Insecticides, Herbicides, Fungicides	This code is meant for use with lawn control, insecticides, herbicides and fungicides.	Items usually contained within this item tax code are insecticides, herbicides and fungicides.	France Standard rate Germany Standard rate Italy Reduced rate 1 Spain Reduced rate 1
OUTDOOR PLANTNUTRITION	Plant Nutrition	This code is meant for use with plant nutrition.	Items usually contained within this item tax code are plant nutrition.	France Standard rate Germany Reduced rate 1 Italy Standard rate Spain Reduced rate 1
OUTDOOR PLANTS	Bulbs and other plants	This code is meant for use with plants.	Items usually contained within this item tax code are plants and bulbs.	France Reduced rate 1 Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
OUTDOOR SEEDS	Plant Seed	This code is meant for use with plant seeds.	Items usually contained within this item tax code are plant seeds.	France Standard rate Germany Reduced rate 1 Italy Reduced rate 1 Spain Reduced rate 1
OUTDOOR SOLARPANEL300	Solar Panels	This code is meant for use with solar panels with an output of no more than 30 kW installed in private homes, public buildings and certain commercial buildings	This code is intended to be used for solar panels with an output of no more than 30 kW installed in private homes, public buildings and certain commercial buildings. The electricity generated is mainly for own consumption and not primarily for commercial sale.	France Standard rate Germany Zero rate Italy Standard rate Spain Standard rate

Infant and baby supplies

Code	Description	What is this code meant for?	What kinds of items are usually contained?	Product Taxability Rules Country VAT Rate
BABY BIBCLOTH	Baby Bib Cloth	This code is meant for use with baby bibs.	Items usually contained within this item tax code are baby bibs, including plastic bibs with a curved tray at the base.	France Standard rate Germany Standard rate Italy Standard rate Spain Standard rate
BABY CARSEAT	Car Seats for Baby and Children	This code is meant for use with a safety seat designed to be sat in by an infant or small child in a road vehicle.	Items usually contained within this item tax code are safety seats and booster seats for infants and toddlers.	France Standard rate Germany Standard rate Italy Standard rate Spain Standard rate
BABY NAPPIES	Baby or Children’s Nappy or Diaper	This code is meant for use with baby and toddler nappies.	Items usually contained within this item tax code are baby and toddler nappies.	France Standard rate Germany Standard rate Italy Reduced rate 1 Spain Standard rate

Not subject to VAT

Code	Description	What is this code meant for?	What kinds of items are usually contained?	Product Taxability Rules Country VAT Rate
GEN NOTAX	Not subject to VAT	This code is meant for use with items that are outside the scope of VAT, regardless of the tax jurisdiction.	Items usually contained within this item tax code are: Gift Cards Vouchers	France Outside the scope of VAT Germany Outside the scope of VAT Italy Outside the scope of VAT Spain Outside the scope of VAT