{
 "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": "3004",
 "entries": [
  {
   "member_state": "BE",
   "country": "Belgium",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "Royal Decree N° 20, Table A, category XVII\r\nThe 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",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "BE",
   "country": "Belgium",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "Royal Decree N° 20, Table A, category XVII\r\nThe reduced rate only applies to:\r\n- products offered for sale for oral consumption by humans, excluding beverages: 3002 9050, 3004, 3006 6000\r\n- bone cements containing antibiotics having an action accessory to that of the device: 3006 4000\r\n- sterile viscoelastic substances strictly intended for human or veterinary medical or surgical use: 3304 99",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "EE",
   "country": "Estonia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "This reduced rate applies only to medicinal products within the meaning of Medicinal Products Act.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "EL",
   "country": "Greece",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "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",
   "situation_on": "2025-01-01"
  },
  {
   "member_state": "EL",
   "country": "Greece",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "13.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": null,
   "situation_on": "2025-01-01"
  },
  {
   "member_state": "FI",
   "country": "Finland",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "13.5",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "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 sanitary protection and incontinence articles and napkins for babies taxed with the reduced rate.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "FR",
   "country": "France",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "10.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "For non reimbursed pharmaceutical products (article 278 quater of the general tax code)",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "FR",
   "country": "France",
   "rate_class": "REDUCED",
   "rate_type": "SUPER_REDUCED_RATE",
   "rate_value": "2.1",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "For reimbursed pharmaceutical products (article 281 octies of the general tax code)",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "HR",
   "country": "Croatia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "5.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "Applies to medicines which have the approval of the competent authority for medicines and medical products.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "IT",
   "country": "Italy",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "10.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "Medicines ready for human or veterinary use, including homeopathic products; pharmaceutical substances and medications which pharmacies must be equipped with according to the official pharmacopoeia.",
   "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": "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",
   "comment": "Plants and part of plants, seeds and grains, used for preparing infusions or teas",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "MT",
   "country": "Malta",
   "rate_class": "REDUCED",
   "rate_type": "EXEMPTED",
   "rate_value": "0.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "Supply of pharmaceutical products taxed at 0% (exempt with credit) from VAT.\r\n\r\nPharmaceutical products refers to the goods specified in the Customs Tariff contained in the First Schedule to the Import Duties Act classified under the CN codes listed.\r\n\r\nThe exemption does not apply to items falling under sub-headings 3001 and 3002 where these items are not used for therapeutic or prophylactic purposes",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "PT",
   "country": "Portugal",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "6.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "A few pharmaceutical products taxed at 23% (veterinarian purposes and vitamins, per ex.)",
   "situation_on": "2026-01-01"
  },
  {
   "member_state": "RO",
   "country": "Romania",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "11.0",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "The reduced TVA rate is applied for the supply of medicines for human use. See art. 291 para. (2) letter a) of the Fiscal Code.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "SI",
   "country": "Slovenia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.5",
   "category_id": "PHARMACEUTICAL_PRODUCTS",
   "category_description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection",
   "code_kind": "CN",
   "code_description": "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",
   "comment": "3002:only antiserums, fractions of blood and  immunological products for treatment; vaccines; toxins; microbiological cultures (except yeasts); viruses, antiviral drugs and bacteriophages; 3822: only diagnostic reagents; 3926 90 97: only sheath contraceptives; 3924 90 00 and 4014 90 00: only menstrual cups;  9018 90 84 \r\n only intrauterine contraceptive device \r\nExcept: please see Article 49 of the Rules on the implementation of the Valued Added Tax Act",
   "situation_on": "2026-07-01"
  }
 ]
}