{
 "source": "European Commission, DG TAXUD, Taxes in Europe Database (TEDB)",
 "source_url": "https://ec.europa.eu/taxation_customs/tedb/ws/VatRetrievalService",
 "licence": "CC BY 4.0 (Commission Decision 2011/833/EU). Reshaped, not altered.",
 "attribution": "© European Union, source: DG TAXUD TEDB",
 "situation_on": "2026-09-18",
 "fetched_at": "2026-09-17T18:49:58+00:00",
 "code": "0401",
 "entries": [
  {
   "member_state": "BE",
   "country": "Belgium",
   "rate_class": "REDUCED",
   "rate_type": "EXEMPTED",
   "rate_value": "0.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Article 44, § 2, 1ter of the Belgian VAT Code for the supply of breast milk\r\n\r\nThe exemption only applies to breast milk in 0401 1010-0401 2099, 0402 1011, 0402 1019, 0402 2111, 0402 2118, 0402 9110-0402 9199",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "EL",
   "country": "Greece",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "13.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "•For tariff heading 0101 excluded race horses.\r\n•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).\r\n•For tariff heading 0301, excluded live fish for decoration",
   "situation_on": "2025-01-01"
  },
  {
   "member_state": "FI",
   "country": "Finland",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "13.5",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "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.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "HR",
   "country": "Croatia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Reduced rate applies to all types of bread,\r\nand 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.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "HU",
   "country": "Hungary",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Milk and milk products (excluding mother’s milk, and the products under the rate 5%)",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "IE",
   "country": "Ireland",
   "rate_class": "REDUCED",
   "rate_type": "EXEMPTED",
   "rate_value": "0.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "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 foods are Standard Rated.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "IT",
   "country": "Italy",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "10.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Yogurt, kephir, fresh milk, curdled milk, whey, buttermilk (or beaten milk) and other types of fermented or acidified milk\r\n0401 excluding fresh milk intended for food consumption packaged for retail sale subjected to pasteurization and other treatments required by health laws",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "LU",
   "country": "Luxembourg",
   "rate_class": "REDUCED",
   "rate_type": "SUPER_REDUCED_RATE",
   "rate_value": "3.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": null,
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "LV",
   "country": "Latvia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "12.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Certain fresh bread, milk, poultry and eggs. (Section 42, Paragraph 16 of the Law; https://likumi.lv/ta/en/en/id/253451)",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "NL",
   "country": "Netherlands",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "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;\r\nExcluded: living animals, except if consumed raw.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "PT",
   "country": "Portugal",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Foodstuffs are also taxed at 0%,13% and 23%.",
   "situation_on": "2026-01-01"
  },
  {
   "member_state": "RO",
   "country": "Romania",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "11.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Food, including beverages, intended for human and animal consumption, live animals and poultry of domestic species, except alcoholic beverages, non-alcoholic beverages NC 2202, foods with added sugar, whose total sugar content is at least 10g/100g product, other than milk formula for newborns, infants and young children, food supplements defined by Law No. 56/2021: art. 291 para (2) lett. b) of Fiscal Code and point 37 (4)-(4^3) of Norms.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "SE",
   "country": "Sweden",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "- Foodstuffs referred to in article 2 in regulation EC no 178/2002 are subject to reduced VAT rate, with the exception for tap water and certain alcoholic beverages, see chapter 9 section 3 in the Swedish VAT Act.\r\n- Goods with CN code 2203 can be subject to reduced VAT rate provided that the alcohol content is maximum 3.5 volume percent. Goods with CN code 28-29, 3201-3206, 3301-3302, 3501-3505, 3507 can be subject to reduced VAT rate if they constitute food additives.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "SI",
   "country": "Slovenia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.5",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Except: 0301 11 00 & 0301 19 00; 0106: only live rabbits, frogs, roe deer, partridges, pheasants, and other wild fowl; 1207 99 96: only pumpkin seed; 1208 90 00: only crumbled or ground poppy seed; 2501 00 10: only salt; 2501 00 91: only salt; 2530 90 70: only sepiolite; 2923 20 00: only lecithin; 2934 99 90: only acesulfame; 3824 99 96: only dietetic salt; 2106: ex. sugar syrups and prep. for making bev. (2106 90 30-59, 2106 90 98); 2202: ex. bev. cont. added sugar or sweeteners",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "SK",
   "country": "Slovakia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "FOODSTUFFS",
   "category_description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs",
   "code_kind": "CN",
   "code_description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter",
   "comment": "Only selected items - fresh or chilled meat, live fish, fresh or chilled fish, milk, butter, bread and other selected foodstuffs (inluding gluten-free pastries, flour and bread). List can be found in Annex 7 of Act No. 222/2004 Coll. on Value Added Tax as amended via the following link https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/",
   "situation_on": "2026-07-01"
  }
 ]
}