VAT Standard rate
A 20% rate is applied to most goods.
A reduced rate of 8% applies to the supply of daily demand goods such as:
- Local supplies of bread and baked goods;
- Milk and dairy products;
- Biofuels used for electricity generation, heating and hot water supply;
- And some pyrotechnical, horticultural and zootechnical products.
- Exports of goods;
- International transport of persons and freight;
- Electric and thermal power;
- Water supply.
Exempt supplies of goods
- Printed publications;
- Children food;
- Educational services;
This list is not exhaustive.