VAT rate for commodity code 3004 in the EU — Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
Commodity code 3004 (Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale) carries rates from 0% to 13.5% 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 | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Belgium | 6% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Estonia | 9% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Greece | 6% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Greece | 13% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Finland | 13.5% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| France | 10% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| France | 2.1% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Croatia | 5% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Italy | 10% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Luxembourg | 3% | Reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal co |
| Malta | 0% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Portugal | 6% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Romania | 11% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
| Slovenia | 9.5% | Reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and |
What the member states say
- Belgium
- Royal Decree N° 20, Table A, category XVII The reduced rates only applies to: -medicinal products registered as medicines/medicinal product according to the Belgian law: 3002 1200, 3002 1900, 3002 1300, 3002 1400, 3002 1500, 3002 2000, 3002 3000, 3006 3000, 3006 7000, 3824 9958, 3002 9030, 3002 9050, 3002 9090, 3004, 3006 6000
- Belgium
- Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - products offered for sale for oral consumption by humans, excluding beverages: 3002 9050, 3004, 3006 6000 - bone cements containing antibiotics having an action accessory to that of the device: 3006 4000 - sterile viscoelastic substances strictly intended for human or veterinary medical or surgical use: 3304 99
- Estonia
- This reduced rate applies only to medicinal products within the meaning of Medicinal Products Act.
- Greece
- Reduced rate applies only on medicaments for human medicine of tariff heading 3003 and 3004 and vaccines and immunological products for human medicine of tariff heading 3002
- Finland
- Restricted to medicines in the meaning of The Medicines Act. Including herbal medicinal products and homeopathic preparations in so far they, according to the registration due to The Med. Act may be sold only at pharmacies. Also including clinical foodstuffs as well as basic creams and ointments in so far they are eligible for reimbursement in accordance with the The Health Insurance Act. Female s
- France
- For non reimbursed pharmaceutical products (article 278 quater of the general tax code)
- France
- For reimbursed pharmaceutical products (article 281 octies of the general tax code)
- Croatia
- Applies to medicines which have the approval of the competent authority for medicines and medical products.