{
 "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": "9403",
 "entries": [
  {
   "member_state": "EE",
   "country": "Estonia",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "9.0",
   "category_id": "MEDICAL_EQUIPMENT",
   "category_description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods",
   "code_kind": "CN",
   "code_description": "Other furniture and parts thereof",
   "comment": "This reduced rate applies only to toilet facilities: — toilet chairs; 9403 — toilet seat risers in plastic material; 3924 90 00 — children’s toilet seats, plastic; 3924 90 00 — toilet tissue gripping aids, plastic; 3924 90 00.",
   "situation_on": "2026-07-01"
  },
  {
   "member_state": "EL",
   "country": "Greece",
   "rate_class": "REDUCED",
   "rate_type": "REDUCED_RATE",
   "rate_value": "13.0",
   "category_id": "MEDICAL_EQUIPMENT",
   "category_description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods",
   "code_kind": "CN",
   "code_description": "Other furniture and parts thereof",
   "comment": "•For tariff heading 8428, reduced rate applies only on special lifting equipment (stairs, lifts, machinery up and down disabled and the like), used for service for the disabled\r\n•For tariff heading 8714, reduced rate applies only on wheelchair spare parts and back",
   "situation_on": "2025-01-01"
  }
 ]
}