Key takeaways
- Directive (EU) 2022/542 lets each EU country apply up to two reduced VAT rates of at least 5% to items in up to 24 points of Annex III.
- Most EU countries apply a reduced or zero rate to books, and most extend it to e-books; Spain charges 4% and Ireland 0%.
- Only Ireland (0%, children under 11) and Luxembourg (3%, children up to 13) have confirmed reduced rates on children's clothing in 2026.
- Food supplements are taxed inconsistently: Greece excludes them from its 13% food rate, while Belgium charges 6% on vitamins for oral consumption.
- Austria cut VAT on listed staple foods to 4.9% from 1 July 2026 and zero-rated feminine hygiene products from 1 January 2026.
- Find the right rate by classifying the product's CN code and checking each destination country in the EU TEDB database.
In short: Many EU countries cut VAT on books, but only a few reduce it on children's clothing. Ireland applies 0% to certain children's clothing and footwear, and Luxembourg applies 3%. Food supplements vary most: some countries tax them as food, others charge the standard rate. Check each product's CN code in the EU's TEDB database.
This guide uses rates reported by Member States in the EU Taxes in Europe Database (TEDB), mostly as at 1 July 2026. We also checked national tax authority guidance in October 2026. Reduced rates depend on precise product definitions, so treat the examples below as a starting point, not a full country list.
How does EU law allow reduced VAT rates on products?
EU law sets a minimum standard rate of 15% and lets each country choose which listed goods get reduced rates. The list is Annex III of the VAT Directive, last overhauled by Council Directive (EU) 2022/542.
- Reduced rates: up to two reduced rates of at least 5%, for items in up to 24 points of Annex III (European Commission: VAT rates).
- Super-reduced and zero rates: it may also apply one rate below 5% and one exemption with the right to deduct (a zero rate). These are limited to a maximum of seven Annex III points covering basic needs, such as food and medicines.
- Annex III point 6: covers books, newspapers and periodicals "on physical means of support or supplied electronically". Publications mainly devoted to advertising, video or audible music are excluded.
- Annex III point 24: covers children's clothing and footwear and children's car seats.
- Annex III point 25: covers bicycles, including electric bicycles, plus their rental and repair.
- Annex III points 3 and 4: cover pharmaceutical products, female sanitary protection, absorbent hygiene products and medical equipment.
- Transitional rates: some lower rates kept under older derogations may continue until 1 January 2032 at the latest. This is set by Article 105a of the VAT Directive.
Why does the same product carry different rates across the 27 countries?
Annex III is a menu, not an obligation. Each country decides which points to use, which rate to apply and how narrowly to define the product. Article 98 also lets countries use the Combined Nomenclature (CN) to define categories. One country may cover a whole CN heading, another a single subheading.
Under the One Stop Shop (OSS), you charge the rate of the customer's country. A book shipped from Germany to Ireland therefore takes the Irish rate, not the German one. See our guide to the One Stop Shop (OSS) for how this works in returns.
Which EU countries charge reduced VAT on books and e-books?
Most Member States apply a reduced or zero rate to books, and most now extend it to e-books under point 6. Denmark reported only its 25% standard rate in our TEDB search. Cyprus and Slovakia showed no book entry, so check them directly.
- Austria: 10% on books, newspapers and periodicals, including electronic publications (TEDB, 1 July 2026).
- Belgium: 6% on books, newspapers and periodicals on paper and digital; certain newspapers and periodicals 0% with deduction right (TEDB).
- Bulgaria: 9% on books on a physical medium or supplied electronically (TEDB).
- Croatia: 5% on books of a professional, scientific, artistic, cultural or educational character (TEDB).
- Czechia: 0% (exempt with deduction right) on books, picture and colouring books, sheet music and maps, including e-books (TEDB).
- Estonia: 9% on books and educational literature, physical or electronic (TEDB).
- Finland: 13.5% on books; electronically supplied products also take the reduced rate (TEDB).
- France: 5.5% on books, including online books under the reported CPA codes (TEDB).
- Germany: 7% on goods listed in Annex 2 of the German VAT Act, which includes books (TEDB).
- Greece: 6% on books and children's books, including audio and visual editions (TEDB entry dated 1 January 2025).
- Hungary: 5% on books, periodicals and sheet music (TEDB).
- Ireland: 0% on printed books, e-books and audiobooks; 9% on periodicals and on brochures, maps and similar printed matter (TEDB).
- Italy: 4% on books, newspapers and periodicals (TEDB).
- Latvia: 5% on books in printed or electronic form (TEDB).
- Lithuania: 5% on printed and electronic books (TEDB).
- Luxembourg: 3% on books, including electronic books, excluding material with predominantly adult content (TEDB).
- Malta: 5% on books, newspapers and periodicals (TEDB).
- Netherlands: 9% on digital and physical books (TEDB).
- Poland: 5% on books, sheet music and maps, including those supplied electronically (TEDB).
- Portugal: 6% on books, newspapers and periodicals, except those mainly containing advertising (TEDB entry dated 1 January 2026).
- Romania: 11% on books, newspapers and magazines, on physical media or supplied electronically (TEDB).
- Slovenia: 5% on books, including electronic supply over the internet (TEDB).
- Spain: 4% on books, newspapers and magazines, printed or digital, that are not mainly advertising (Agencia Tributaria, Tipos IVA 2026).
- Sweden: 6% on books, both physical and electronic (TEDB).
Do reduced rates apply to other digital products?
Generally, no. Article 98(3) bars reduced rates on electronically supplied services, except those in Annex III points 6, 7, 8 and 13. E-books and digital newspapers qualify under point 6. Software, apps, games and most streaming stay at the standard rate. For place-of-supply rules, see when and where to charge EU VAT on digital services.
Which EU countries charge reduced VAT on children's clothing and baby products?
Ireland and Luxembourg are the only countries we could confirm with a reduced rate on children's clothing in October 2026. Child car seats and baby nappies get reduced rates in more countries.
- Ireland: 0% on "certain clothing for children under 11 years of age" and on children's personal footwear (Revenue: clothing; Revenue: footwear).
- Luxembourg: 3% on clothing clearly intended for children up to age 13. Children's footwear qualifies up to size 40 for boys and 35.5 for girls (TEDB).
- Child car seats: Czechia 12%, Croatia 13%, Cyprus 5% (children up to 12), Poland 5% and Greece 13% (TEDB).
- Baby nappies: Poland 5% (sanitary articles including napkins for babies), Croatia 13% and Greece 13% (TEDB).
Outside these cases, expect the standard rate on children's clothing. Ireland's thresholds are set by product guidance, so check Revenue's detailed clothing guide before mapping sizes. Our Irish VAT rates guide and Luxembourg VAT rates guide cover the wider rate structure.
How are food supplements and vitamins taxed in the EU?
There is no single answer. Food supplements usually fall under CN heading 2106 (food preparations not elsewhere specified) or, if medicinal, chapter 30. Whether the food rate applies depends on how each country defines its food category.
- Belgium: 6% on products under CN 2936 (vitamins and provitamins) intended for oral human consumption, other than beverages (TEDB).
- Greece: the 13% rate for heading 2106 excludes "food supplements in any form", so they take 24% (TEDB, 1 January 2025).
- Hungary: 5% applies to dietary supplements for special medicinal purposes (TEDB). Other supplements are not listed under this rate.
- Italy: 10% on food preparations not elsewhere specified (heading 2106), except syrups (TEDB).
- Lithuania: 5% on medicines, medical aids and food for special medical purposes that are fully or partly reimbursed (TEDB).
Because the result depends on classification, confirm the CN code of each supplement first. Then check the national food and pharmaceutical categories in TEDB, and ask the tax authority for a binding ruling if the product is borderline.
What VAT rates apply to foodstuffs across the EU?
Most countries tax basic food at a reduced rate, but the rate and scope differ widely. Some use two or three food rates, and several exclude sugary products or soft drinks.
- Austria: 4.9% from 1 July 2026 on staples listed in Annex 3 to the VAT Act; 10% on most other food (TEDB).
- Belgium: 6% on most food; 12% on margarine (TEDB).
- Czechia: 12% on food, excluding most beverages (TEDB).
- France: 5.5% on most food products (TEDB).
- Germany: 7% on food listed in Annex 2 of the German VAT Act (TEDB).
- Italy: 4%, 5% or 10% depending on the product (TEDB).
- Netherlands: 9% on most food products (TEDB).
- Poland: 5% or 8% depending on the product (TEDB).
- Romania: 11% on food, but not on foods with added sugar of at least 10g per 100g, subject to exceptions (TEDB).
- Slovakia: 19% on food, except selected items at 5% (TEDB).
- Spain: 10% on products normally used for human or animal nutrition, excluding sugary soft drinks and juices (Agencia Tributaria).
- Sweden: 6% on most food products (TEDB).
Which countries reduce VAT on sanitary products, medical devices and bicycles?
Sanitary products get reduced or zero rates in most countries. Medical devices are usually reduced only for disabled users or specific listed items. Bicycles are rarely reduced.
- Austria: 0% on feminine hygiene products and contraceptives from 1 January 2026; previously 10% and 20% (TEDB).
- Belgium: 6% on sanitary towels, tampons and panty liners (TEDB).
- France: 5.5% on female sanitary protection and condoms (TEDB).
- Germany: 7% on sanitary products under CN 9619 (TEDB).
- Ireland: 0% on sanitary products (TEDB).
- Luxembourg: 3% on sanitary towels, tampons, panty liners and period underwear (TEDB).
- Spain: 4% on pads, tampons, panty liners and condoms. Medical equipment, including prescription glasses and contact lenses, takes 10% (Agencia Tributaria).
- Czechia: 12% on selected medical devices under the EU medical device regulations, including their repair (TEDB).
- Belgium (medical): 6% on listed aids such as hearing aid batteries, insulin syringes and glucometers (TEDB).
- Bicycles and e-bikes: Luxembourg applies 8% to bicycles (CN 8712 00) and e-bikes (CN 8711 60 10). Estonia applies 9% only to tricycles made for people with disabilities (TEDB).
For other Member States, the TEDB search showed no reduced rate on standard bicycles. Annex III point 25 permits one, so check for new national measures.
How do you find the correct VAT rate for a product?
Classify the product by CN code, then look up that code and category in TEDB for each customer country. TEDB is the Commission's official rates database, but the Commission notes that its data "is provided by EU Member States themselves" (European Commission).
- Classify the product: find the 8-digit CN code from your customs data or supplier.
- Search TEDB by country and category: select all destination countries, add the relevant Annex III categories and read the comments, which list conditions and exclusions.
- Cross-check by CN code: TEDB warns that some countries have not entered every code, so a CN search can return the standard rate by default. Searching by category avoids this gap.
- Confirm with the national authority: for borderline products, use the tax authority's guidance or a binding ruling.
- Map rates in your systems: set a rate per product per country for OSS returns and review it when rates change. See what to do when VAT rates change.
Country context is in our VAT manuals, for example Spain, Austria and Greece. Taxually's CrossTax handles OSS, IOSS and VAT filings for online sellers.
Sources
Frequently asked questions
Which EU countries have a reduced VAT rate on children's clothing?
In October 2026, Ireland applies 0% to certain clothing for children under 11 and to children's personal footwear, and Luxembourg applies 3% to clothing for children up to 13. Most other EU countries charge their standard rate.
Are e-books taxed at the same reduced rate as printed books in the EU?
Directive (EU) 2022/542 allows it, and most Member States now apply their book rate to e-books. Examples include Ireland 0%, Spain 4%, Luxembourg 3%, Sweden 6% and the Netherlands 9%.
Do food supplements get the reduced food VAT rate?
It depends on the country and the product's CN code. Greece excludes food supplements from its 13% food rate, while Belgium applies 6% to vitamin products for oral consumption.
How many reduced VAT rates can an EU country have?
Up to two reduced rates of at least 5%, covering a maximum of 24 points in Annex III. A country may also apply one rate below 5% and a zero rate, but only to a maximum of seven listed points.
Where can I check official EU VAT rates by product?
Use the European Commission's Taxes in Europe Database (TEDB), which lets you search by country, category and CN code. Member States supply the data, so confirm borderline cases with the national tax authority.
Which VAT rate applies when I sell to consumers in another EU country?
Above the €10,000 EU-wide threshold, you charge the VAT rate of the customer's country, including any reduced rate for that product there. You can declare it through the One Stop Shop.
