Standard rate is 22%.
A reduction of 9.5% is applied to some products. For example:
- protein preparations (which replace food)
- effervescent magnesium tablets
- vitamin C in the form of effervescent tablets
- beet juice
- blueberries in powder
- hair tablets
- magnesium capsule collagen
- omega 3 capsules (fish oil in capsules)
Starting from July 1, 2021, the European Union (EU) introduced a pan-European e-commerce threshold of 10,000 euros for remote sales of goods to consumers in other EU member states and abolished VAT exemption for so-called “low-value” goods, i.e. worth less than 22 euros imported into the EU.
Only VAT due on goods or services used for the following activities can be deducted:
- the taxed transactions of the taxable person;
- certain exempt transactions;
- transactions carried out abroad would give rise to VAT deduction domestically;
- cross-border supplies of new means of transport;
- certain exempt financial transactions with customers established outside the EU.