{
 "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": "2201",
 "entries": [
  {
   "member_state": "BE",
   "country": "Belgium",
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": "Royal Decree N° 20, Table A, cat. X (…)\r\n\r\nThe reduced rate only applies for:\r\n- pollen, used excl. for food and other products other than beverages for oral human consumption in 1404 9000\r\n- other beverages than in the exc. in 21\r\n- 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\r\n- in the form of crystals (grape sugar or grape honey) in 2204 3092 and 2204 3096",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "CZ",
   "country": "Czechia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "12.0",
   "category_id": "SUPPLY_WATER",
   "category_description": "Supply of water",
   "code_kind": "CN",
   "code_description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": "Drinking water.\r\nTreatment and distribution services of water through mains. Collection and treatment of wastewater and sewage.",
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": "•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\r\n•For tariff heading 2201 reduced rate applies only on waters , including natural or artificial mineral waters, without added sugar or other sweetening matter, not flavored, not gas, ice and snow",
   "situation_on": "2025-01-01"
  },
  {
   "member_state": "EL",
   "country": "Greece",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "13.0",
   "category_id": "SUPPLY_WATER",
   "category_description": "Supply of water",
   "code_kind": "CN",
   "code_description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": null,
   "situation_on": "2025-01-01"
  },
  {
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": "•For tariff heading 2202 reduced rate applies only on non-alcoholic beverages, without added alcohol in any proportion\r\n• For tariff heading 2201 reduced rate applies only on aerated waters",
   "situation_on": "2025-01-01"
  },
  {
   "member_state": "ES",
   "country": "Spain",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "10.0",
   "category_id": "SUPPLY_WATER",
   "category_description": "Supply of water",
   "code_kind": "CN",
   "code_description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": null,
   "situation_on": "2026-07-01"
  },
  {
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "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": "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "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": "PL",
   "country": "Poland",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "8.0",
   "category_id": "SUPPLY_WATER",
   "category_description": "Supply of water",
   "code_kind": "CN",
   "code_description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": "As regards CN 2201 only water supplies by distrubition networks, tanks, other transport modes",
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": "Foodstuffs are also taxed at 0%,13% and 23%.",
   "situation_on": "2026-01-01"
  },
  {
   "member_state": "PT",
   "country": "Portugal",
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": null,
   "situation_on": "2026-01-01"
  },
  {
   "member_state": "PT",
   "country": "Portugal",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "13.0",
   "category_id": "SUPPLY_WATER",
   "category_description": "Supply of water",
   "code_kind": "CN",
   "code_description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": null,
   "situation_on": "2026-01-01"
  },
  {
   "member_state": "PT",
   "country": "Portugal",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "SUPPLY_WATER",
   "category_description": "Supply of water",
   "code_kind": "CN",
   "code_description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": "Supply of bottled water is also taxed at 13%.",
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "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": "19.0",
   "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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow",
   "comment": "All foodstuffs except the selected items taxed at 5 % rate and selected foods with increased sugar and salt content. These are goods primarily intended for human consumption or for the production of goods suitable for human consumption.",
   "situation_on": "2026-07-01"
  }
 ]
}