VAT rate for commodity code 2201 in the EU — Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
Commodity code 2201 (Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow) carries rates from 6% to 19% across the 12 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 | 6% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Czechia | 12% | Reduced | Supply of water |
| Greece | 13% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Greece | 13% | Reduced | Supply of water |
| Greece | 13% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Spain | 10% | Reduced | Supply of water |
| Finland | 13.5% | 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 |
| Poland | 8% | Reduced | Supply of water |
| Portugal | 6% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Portugal | 13% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Portugal | 13% | Reduced | Supply of water |
| Portugal | 6% | Reduced | Supply of water |
| 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 | 19% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
What the member states say
- Belgium
- Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - pollen, used excl. for food and other products other than beverages for oral human consumption in 1404 9000 - other beverages than in the exc. in 21 - goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 21
- Czechia
- Drinking water. Treatment and distribution services of water through mains. Collection and treatment of wastewater and sewage.
- Greece
- •For tariff headings 2103, 2104 reduced rate applies only on dough for puffing dough, prepared,preparations for sauces and sauces prepared, mustard prepared, preparations for soups and broths, prepared soups and broths, ice creams even if they contain cocoa •For tariff heading 2201 reduced rate applies only on waters , including natural or artificial mineral waters, without added sugar or other s
- Greece
- •For tariff heading 2202 reduced rate applies only on non-alcoholic beverages, without added alcohol in any proportion • For tariff heading 2201 reduced rate applies only on aerated waters
- 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.
- Netherlands
- Tabel I prov. a.1: foodstuff for human consumption, products used for preparation of human foodstuff that are wholly/partially incorporated in these foodstuff, supplements/substitutes for human foodstuff; Excluded: living animals, except if consumed raw.
- Poland
- As regards CN 2201 only water supplies by distrubition networks, tanks, other transport modes
- Portugal
- Foodstuffs are also taxed at 0%,13% and 23%.