VAT rate for commodity code 0401 in the EU — Milk and cream, not concentrated nor containing added sugar or other sweetening matter
Commodity code 0401 (Milk and cream, not concentrated nor containing added sugar or other sweetening matter) carries rates from 0% to 13.5% across the 15 EU member states that report a rate for it. The full table is below, and the same data is available as JSON.
| Country | Rate | Class | Category |
|---|---|---|---|
| Belgium | 0% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Greece | 13% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Finland | 13.5% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Croatia | 5% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Hungary | 5% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Ireland | 0% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Italy | 10% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Luxembourg | 3% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Latvia | 12% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Netherlands | 9% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Portugal | 6% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Romania | 11% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Sweden | 6% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Slovenia | 9.5% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Slovakia | 5% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
What the member states say
- Belgium
- Article 44, § 2, 1ter of the Belgian VAT Code for the supply of breast milk The exemption only applies to breast milk in 0401 1010-0401 2099, 0402 1011, 0402 1019, 0402 2111, 0402 2118, 0402 9110-0402 9199
- Greece
- •For tariff heading 0101 excluded race horses. •For tariff heading 0106, reduced rate applies only on rabbits, pigeons, quail, pheasants, partridges, hares and other animals and birds, live, intended for human consumption. Animals set are reared for fur. Bees. Mites (insects used in crops instead of pesticides). •For tariff heading 0301, excluded live fish for decoration
- Finland
- Excluding live animals and tap water. As a main rule, regarding groups 07, 10, 12 and 15, products used for sowing are excluded. Regarding group 15 products used for industrial uses other than the manufacture of foodstuffs for human or animal consumption are excluded.
- Croatia
- Reduced rate applies to all types of bread, and all types of milk (cow, sheep, goat) placed on the market under the same name in the liquid state, fresh, pasteurized, homogenized, condensed (other than sour milk, yoghurt, kefir, chocolate milk and other milk products), substitute for mother’s milk.
- Hungary
- Milk and milk products (excluding mother’s milk, and the products under the rate 5%)
- Ireland
- The Zero Rate of VAT applies to the supply of foodstuffs like bread, butter, cheese, cereals, condiments, flour, fruit, herbs, meat, milk, pasta, pastes, sauces, soups, spices, sugar and vegetables, (fresh or frozen). This is not an exhaustive list, but an indicative one. When supplied in the course of catering or from a vending machine, these foods become liable to the reduced rate. Certain other
- Italy
- Yogurt, kephir, fresh milk, curdled milk, whey, buttermilk (or beaten milk) and other types of fermented or acidified milk 0401 excluding fresh milk intended for food consumption packaged for retail sale subjected to pasteurization and other treatments required by health laws
- Latvia
- Certain fresh bread, milk, poultry and eggs. (Section 42, Paragraph 16 of the Law; https://likumi.lv/ta/en/en/id/253451)