{
  "title": "VAT and GST rates by country",
  "description": "Standard rate, reduced rates, and registration thresholds for VAT, GST, and equivalent consumption taxes across major jurisdictions. Each row cites the national tax authority.",
  "row_count": 43,
  "source": "https://jupiterinvoice.com/reference/vat-rates-by-country/",
  "license": "CC BY 4.0 with attribution to JupiterInvoice and each row's primary source.",
  "rows": [
    {
      "country_code": "AT",
      "country_name": "Austria",
      "tax_name": "Umsatzsteuer (USt) / Mehrwertsteuer (MwSt)",
      "tax_type": "VAT",
      "standard_rate": 20.0,
      "reduced_rates": [
        {
          "rate": 13.0,
          "applies_to": "domestic flights, cultural events, firewood, accommodation in some cases, plants, live animals"
        },
        {
          "rate": 10.0,
          "applies_to": "food, books, newspapers, pharmaceuticals, hotel accommodation, public transport, restaurant food"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 35,000 annual turnover (small business exemption)",
      "digital_services_rate": 20.0,
      "source_url": "https://www.bmf.gv.at/themen/steuern/umsatzsteuer.html",
      "source_name": "Bundesministerium für Finanzen (BMF)",
      "last_verified": "2026-05-27",
      "notes": "Small business threshold raised from EUR 35,000 to EUR 42,000 effective 2025; verify against current BMF page on publication."
    },
    {
      "country_code": "BE",
      "country_name": "Belgium",
      "tax_name": "Belasting over de toegevoegde waarde (BTW) / Taxe sur la valeur ajoutée (TVA)",
      "tax_type": "VAT",
      "standard_rate": 21.0,
      "reduced_rates": [
        {
          "rate": 12.0,
          "applies_to": "restaurant and catering services (excluding beverages), social housing, certain energy products"
        },
        {
          "rate": 6.0,
          "applies_to": "food, water, books, pharmaceuticals, passenger transport, hotel accommodation, cultural events"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, daily and weekly newspapers, certain recycled materials",
      "registration_threshold": "EUR 25,000 annual turnover (small business scheme)",
      "digital_services_rate": 21.0,
      "source_url": "https://finance.belgium.be/en/enterprises/vat",
      "source_name": "FPS Finance (SPF Finances)",
      "last_verified": "2026-05-27",
      "notes": null
    },
    {
      "country_code": "BG",
      "country_name": "Bulgaria",
      "tax_name": "Данък върху добавената стойност (ДДС)",
      "tax_type": "VAT",
      "standard_rate": 20.0,
      "reduced_rates": [
        {
          "rate": 9.0,
          "applies_to": "hotel accommodation, restaurant and catering services, books, baby foods and hygiene products, tour operator services"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "BGN 100,000 (~EUR 51,000) taxable turnover in the previous 12 months",
      "digital_services_rate": 20.0,
      "source_url": "https://nra.bg/wps/portal/nra/en",
      "source_name": "National Revenue Agency (NRA)",
      "last_verified": "2026-05-27",
      "notes": "Threshold raised from BGN 50,000 to BGN 100,000 effective 1 Jan 2025; verify current value."
    },
    {
      "country_code": "HR",
      "country_name": "Croatia",
      "tax_name": "Porez na dodanu vrijednost (PDV)",
      "tax_type": "VAT",
      "standard_rate": 25.0,
      "reduced_rates": [
        {
          "rate": 13.0,
          "applies_to": "accommodation services, prepared food, newspapers and magazines, electricity, natural gas, firewood, water supply, child seats and food, edible oils, sugar"
        },
        {
          "rate": 5.0,
          "applies_to": "bread, milk, books, medicines, scientific journals, public cinema admissions, baby food"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 60,000 (raised from EUR 40,000 effective 1 Jan 2025)",
      "digital_services_rate": 25.0,
      "source_url": "https://www.porezna-uprava.hr/en/Pages/default.aspx",
      "source_name": "Porezna uprava (Tax Administration)",
      "last_verified": "2026-05-27",
      "notes": "Croatia adopted the euro 1 Jan 2023; pre-2023 thresholds were in HRK."
    },
    {
      "country_code": "CY",
      "country_name": "Cyprus",
      "tax_name": "Φόρος Προστιθέμενης Αξίας (ΦΠΑ)",
      "tax_type": "VAT",
      "standard_rate": 19.0,
      "reduced_rates": [
        {
          "rate": 9.0,
          "applies_to": "hotel accommodation, restaurant and catering services, domestic passenger transport"
        },
        {
          "rate": 5.0,
          "applies_to": "food, pharmaceuticals, books, newspapers, baby products, first home (limited area), passenger transport in some cases"
        },
        {
          "rate": 3.0,
          "applies_to": "books, newspapers (printed and electronic), waste collection, certain cultural services"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport, certain food items",
      "registration_threshold": "EUR 15,600 annual turnover",
      "digital_services_rate": 19.0,
      "source_url": "https://www.mof.gov.cy/mof/tax/taxdep.nsf/index_en/index_en?OpenDocument",
      "source_name": "Cyprus Tax Department",
      "last_verified": "2026-05-27",
      "notes": "3% super-reduced rate introduced 2024 under EU rates directive."
    },
    {
      "country_code": "CZ",
      "country_name": "Czech Republic",
      "tax_name": "Daň z přidané hodnoty (DPH)",
      "tax_type": "VAT",
      "standard_rate": 21.0,
      "reduced_rates": [
        {
          "rate": 12.0,
          "applies_to": "food (excluding most beverages), pharmaceuticals, books (printed and electronic), heating, water, hotel accommodation, restaurant services, passenger transport, construction of social housing"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, books (zero-rated for some categories from 2024)",
      "registration_threshold": "CZK 2,000,000 (~EUR 80,000) in 12 consecutive months",
      "digital_services_rate": 21.0,
      "source_url": "https://www.financnisprava.cz/en/",
      "source_name": "Finanční správa",
      "last_verified": "2026-05-27",
      "notes": "Major reform 1 Jan 2024 consolidated two reduced rates (10% and 15%) into a single 12% rate; books moved to zero-rated."
    },
    {
      "country_code": "DK",
      "country_name": "Denmark",
      "tax_name": "Merværdiafgift (moms)",
      "tax_type": "VAT",
      "standard_rate": 25.0,
      "reduced_rates": [],
      "zero_rated_summary": "exports, intra-EU supplies, newspapers (daily and weekly), international transport",
      "registration_threshold": "DKK 50,000 (~EUR 6,700) in any 12-month period",
      "digital_services_rate": 25.0,
      "source_url": "https://skat.dk/en-us/businesses/vat",
      "source_name": "Skattestyrelsen (Danish Tax Agency)",
      "last_verified": "2026-05-27",
      "notes": "Denmark has no reduced VAT rates; newspapers are zero-rated rather than reduced-rated."
    },
    {
      "country_code": "EE",
      "country_name": "Estonia",
      "tax_name": "Käibemaks (KM)",
      "tax_type": "VAT",
      "standard_rate": 24.0,
      "reduced_rates": [
        {
          "rate": 13.0,
          "applies_to": "accommodation services"
        },
        {
          "rate": 9.0,
          "applies_to": "books, periodicals (printed and electronic), pharmaceuticals"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 40,000 annual taxable turnover",
      "digital_services_rate": 24.0,
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax",
      "source_name": "Maksu- ja Tolliamet (Estonian Tax and Customs Board)",
      "last_verified": "2026-05-27",
      "notes": "Standard rate increased from 20% to 22% on 1 Jan 2024, then to 24% on 1 Jul 2025. Accommodation rose from 9% to 13% on 1 Jan 2025."
    },
    {
      "country_code": "FI",
      "country_name": "Finland",
      "tax_name": "Arvonlisävero (ALV) / Mervärdesskatt (moms)",
      "tax_type": "VAT",
      "standard_rate": 25.5,
      "reduced_rates": [
        {
          "rate": 14.0,
          "applies_to": "food, restaurant and catering services, animal feed"
        },
        {
          "rate": 10.0,
          "applies_to": "books, newspapers and periodicals (subscription), pharmaceuticals, passenger transport, accommodation, cultural and sporting events, cinema tickets, broadcasting"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport, certain printed materials for blind persons",
      "registration_threshold": "EUR 20,000 annual turnover (small business)",
      "digital_services_rate": 25.5,
      "source_url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/",
      "source_name": "Verohallinto (Finnish Tax Administration)",
      "last_verified": "2026-05-27",
      "notes": "Standard rate raised from 24% to 25.5% on 1 Sep 2024."
    },
    {
      "country_code": "FR",
      "country_name": "France",
      "tax_name": "Taxe sur la valeur ajoutée (TVA)",
      "tax_type": "VAT",
      "standard_rate": 20.0,
      "reduced_rates": [
        {
          "rate": 10.0,
          "applies_to": "restaurant meals, hotel accommodation, transport, home renovation, firewood, certain pharmaceutical products"
        },
        {
          "rate": 5.5,
          "applies_to": "most food, water, books, gas and electricity supply, equipment and services for the disabled, school canteens, cinema and live shows, sanitary protection products, energy-efficient renovation"
        },
        {
          "rate": 2.1,
          "applies_to": "reimbursable pharmaceuticals, press publications, certain live performances, TV licence fees"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 85,000 (goods) / EUR 37,500 (services) franchise en base",
      "digital_services_rate": 20.0,
      "source_url": "https://www.impots.gouv.fr/professionnel/tva",
      "source_name": "Direction générale des Finances publiques (DGFiP)",
      "last_verified": "2026-05-27",
      "notes": "Special rates apply in Corsica and overseas departments (DOM-TOM)."
    },
    {
      "country_code": "DE",
      "country_name": "Germany",
      "tax_name": "Mehrwertsteuer (MwSt) / Umsatzsteuer (USt)",
      "tax_type": "VAT",
      "standard_rate": 19.0,
      "reduced_rates": [
        {
          "rate": 7.0,
          "applies_to": "food (excluding beverages), books, newspapers, magazines, public transport (short distance), hotel accommodation, cultural events, works of art"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport, certain financial and insurance services (exempt rather than zero-rated)",
      "registration_threshold": "EUR 22,000 prior year + EUR 50,000 expected current year (Kleinunternehmer)",
      "digital_services_rate": 19.0,
      "source_url": "https://www.bundesfinanzministerium.de/Web/EN/Issues/Taxation/VAT/vat.html",
      "source_name": "Bundesministerium der Finanzen (BMF)",
      "last_verified": "2026-05-27",
      "notes": "Temporary 7% rate for restaurant food (Covid measure) expired 31 Dec 2023. Kleinunternehmer threshold raised to EUR 25,000 / EUR 100,000 effective 1 Jan 2025; verify."
    },
    {
      "country_code": "GR",
      "country_name": "Greece",
      "tax_name": "Φόρος Προστιθέμενης Αξίας (ΦΠΑ)",
      "tax_type": "VAT",
      "standard_rate": 24.0,
      "reduced_rates": [
        {
          "rate": 13.0,
          "applies_to": "food, non-alcoholic beverages, water, pharmaceuticals (non-reimbursable), restaurant services, hotel accommodation, electricity, natural gas, district heating, agricultural inputs"
        },
        {
          "rate": 6.0,
          "applies_to": "books, newspapers, periodicals, theatre tickets, certain pharmaceuticals and vaccines"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 10,000 annual turnover (small enterprise exemption)",
      "digital_services_rate": 24.0,
      "source_url": "https://www.aade.gr/en",
      "source_name": "Independent Authority for Public Revenue (AADE)",
      "last_verified": "2026-05-27",
      "notes": "Reduced rates apply at 30% lower on certain Aegean islands under derogation; verify whether extended."
    },
    {
      "country_code": "HU",
      "country_name": "Hungary",
      "tax_name": "Általános forgalmi adó (ÁFA)",
      "tax_type": "VAT",
      "standard_rate": 27.0,
      "reduced_rates": [
        {
          "rate": 18.0,
          "applies_to": "certain basic foods (dairy, bread, cereals), hotel accommodation, certain open-air concerts"
        },
        {
          "rate": 5.0,
          "applies_to": "pharmaceuticals, books, newspapers, district heating, restaurant services (food), pork, poultry, eggs, milk, fish, internet services, new residential property (limited)"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "HUF 18,000,000 (~EUR 45,000) annual turnover",
      "digital_services_rate": 27.0,
      "source_url": "https://nav.gov.hu/en",
      "source_name": "Nemzeti Adó- és Vámhivatal (NAV)",
      "last_verified": "2026-05-27",
      "notes": "Hungary has the highest standard VAT rate in the EU at 27% (often misremembered as 25%)."
    },
    {
      "country_code": "IE",
      "country_name": "Ireland",
      "tax_name": "Value-Added Tax (VAT) / Cáin Bhreisluacha (CBL)",
      "tax_type": "VAT",
      "standard_rate": 23.0,
      "reduced_rates": [
        {
          "rate": 13.5,
          "applies_to": "fuel (heating and electricity), construction services, restaurant and catering services, hotel accommodation, hairdressing, cinema, museums, certain repair services"
        },
        {
          "rate": 9.0,
          "applies_to": "gas and electricity (temporary), newspapers and periodicals, e-books and audiobooks, certain sports facilities"
        },
        {
          "rate": 4.8,
          "applies_to": "livestock (other than poultry), live greyhounds, hire of horses"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, most food and drink (excluding restaurant), oral medicines, books (printed), children's clothing and footwear, certain agricultural inputs",
      "registration_threshold": "EUR 85,000 (goods) / EUR 42,500 (services) annual turnover",
      "digital_services_rate": 23.0,
      "source_url": "https://www.revenue.ie/en/vat/vat-rates/index.aspx",
      "source_name": "Revenue Commissioners",
      "last_verified": "2026-05-27",
      "notes": "The temporary 9% hospitality rate expired 31 Aug 2023; restaurants are now 13.5%. The 9% rate on gas/electricity has been extended multiple times; verify current expiry."
    },
    {
      "country_code": "IT",
      "country_name": "Italy",
      "tax_name": "Imposta sul valore aggiunto (IVA)",
      "tax_type": "VAT",
      "standard_rate": 22.0,
      "reduced_rates": [
        {
          "rate": 10.0,
          "applies_to": "certain food products, water supply, pharmaceuticals (non-essential), passenger transport, hotel accommodation, restaurant services, cultural events, energy (electricity for domestic use)"
        },
        {
          "rate": 5.0,
          "applies_to": "certain food products, social services, certain feminine hygiene products"
        },
        {
          "rate": 4.0,
          "applies_to": "basic food (bread, milk, pasta), books, newspapers, e-books, prosthetics, certain agricultural inputs, first-home purchases (limited)"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 85,000 annual turnover (regime forfettario for small businesses)",
      "digital_services_rate": 22.0,
      "source_url": "https://www.agenziaentrate.gov.it/portale/web/english",
      "source_name": "Agenzia delle Entrate",
      "last_verified": "2026-05-27",
      "notes": "Italy's standard rate is 22% (raised from 21% on 1 Oct 2013); commonly misremembered as 21%."
    },
    {
      "country_code": "LV",
      "country_name": "Latvia",
      "tax_name": "Pievienotās vērtības nodoklis (PVN)",
      "tax_type": "VAT",
      "standard_rate": 21.0,
      "reduced_rates": [
        {
          "rate": 12.0,
          "applies_to": "pharmaceuticals, medical devices, infant food, books, newspapers, periodicals, passenger transport, hotel accommodation, district heating for households"
        },
        {
          "rate": 5.0,
          "applies_to": "fresh fruits, berries, and vegetables typical for Latvia (temporary)"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 50,000 annual turnover",
      "digital_services_rate": 21.0,
      "source_url": "https://www.vid.gov.lv/en",
      "source_name": "Valsts ieņēmumu dienests (State Revenue Service)",
      "last_verified": "2026-05-27",
      "notes": "The 5% rate on local fruits/vegetables has been extended multiple times; verify current expiry."
    },
    {
      "country_code": "LT",
      "country_name": "Lithuania",
      "tax_name": "Pridėtinės vertės mokestis (PVM)",
      "tax_type": "VAT",
      "standard_rate": 21.0,
      "reduced_rates": [
        {
          "rate": 9.0,
          "applies_to": "books, newspapers, periodicals (printed and electronic), hotel accommodation, passenger transport, firewood and wood waste for households, district heating"
        },
        {
          "rate": 5.0,
          "applies_to": "pharmaceuticals and medical aids (reimbursable), technical aids for the disabled"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 45,000 annual turnover",
      "digital_services_rate": 21.0,
      "source_url": "https://www.vmi.lt/evmi/en/web/vmi-en/",
      "source_name": "Valstybinė mokesčių inspekcija (VMI)",
      "last_verified": "2026-05-27",
      "notes": null
    },
    {
      "country_code": "LU",
      "country_name": "Luxembourg",
      "tax_name": "Taxe sur la valeur ajoutée (TVA) / Mehrwertsteuer (MwSt)",
      "tax_type": "VAT",
      "standard_rate": 17.0,
      "reduced_rates": [
        {
          "rate": 14.0,
          "applies_to": "certain wines, advertising materials, custody services, heating fuel (gas oil)"
        },
        {
          "rate": 8.0,
          "applies_to": "electricity, natural gas, district heating, cut flowers and plants, hairdressing, repair of bicycles and shoes, cleaning in private households"
        },
        {
          "rate": 3.0,
          "applies_to": "food, non-alcoholic beverages, water, pharmaceuticals, books, newspapers, periodicals, children's clothing and shoes, restaurant services (excluding alcoholic beverages), hotel accommodation, passenger transport"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 35,000 annual turnover (small business exemption)",
      "digital_services_rate": 17.0,
      "source_url": "https://pfi.public.lu/fr/impots-taxes/tva.html",
      "source_name": "Administration de l'enregistrement, des domaines et de la TVA (AEDT)",
      "last_verified": "2026-05-27",
      "notes": "Standard rate was temporarily reduced to 16% during 2023, returned to 17% on 1 Jan 2024. Luxembourg has the lowest standard VAT rate in the EU."
    },
    {
      "country_code": "MT",
      "country_name": "Malta",
      "tax_name": "Value Added Tax (VAT) / Taxxa fuq il-Valur Miżjud",
      "tax_type": "VAT",
      "standard_rate": 18.0,
      "reduced_rates": [
        {
          "rate": 12.0,
          "applies_to": "hire of pleasure boats (limited), management of certain securities, custody services, healthcare services not exempt"
        },
        {
          "rate": 7.0,
          "applies_to": "hotel and other licensed accommodation, use of sporting facilities"
        },
        {
          "rate": 5.0,
          "applies_to": "electricity, confectionery, medical accessories, printed matter, certain works of art, items for the exclusive use of the disabled"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, food for human consumption (excluding catering), pharmaceuticals, public transport, international transport",
      "registration_threshold": "EUR 35,000 (goods) / EUR 30,000 (services, low value added) / EUR 24,000 (other services)",
      "digital_services_rate": 18.0,
      "source_url": "https://cfr.gov.mt/en/vat/Pages/default.aspx",
      "source_name": "Commissioner for Tax and Customs (Malta)",
      "last_verified": "2026-05-27",
      "notes": "12% rate introduced 1 Jan 2024."
    },
    {
      "country_code": "NL",
      "country_name": "Netherlands",
      "tax_name": "Belasting toegevoegde waarde (BTW)",
      "tax_type": "VAT",
      "standard_rate": 21.0,
      "reduced_rates": [
        {
          "rate": 9.0,
          "applies_to": "food, water, pharmaceuticals, books, newspapers, periodicals, passenger transport, hotel accommodation, restaurant services (excluding alcoholic beverages), cultural and sporting events, agricultural inputs, repair of bicycles/shoes/clothing"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport, certain solar panels for residential use",
      "registration_threshold": "EUR 20,000 annual turnover (KOR small business scheme)",
      "digital_services_rate": 21.0,
      "source_url": "https://www.belastingdienst.nl/",
      "source_name": "Belastingdienst",
      "last_verified": "2026-05-27",
      "notes": "Proposals to raise the 9% rate on hotels/culture to 21% have been debated; verify whether enacted for 2026."
    },
    {
      "country_code": "PL",
      "country_name": "Poland",
      "tax_name": "Podatek od towarów i usług (PTU) / VAT",
      "tax_type": "VAT",
      "standard_rate": 23.0,
      "reduced_rates": [
        {
          "rate": 8.0,
          "applies_to": "pharmaceuticals, hotel accommodation, restaurant services, passenger transport, certain construction services, newspapers and periodicals"
        },
        {
          "rate": 5.0,
          "applies_to": "basic food, books (printed and electronic), e-books, certain agricultural products"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "PLN 200,000 (~EUR 46,000) annual turnover",
      "digital_services_rate": 23.0,
      "source_url": "https://www.podatki.gov.pl/vat/",
      "source_name": "Krajowa Administracja Skarbowa (KAS)",
      "last_verified": "2026-05-27",
      "notes": "The 0% rate on basic food expired 31 Mar 2024; basic food returned to 5%."
    },
    {
      "country_code": "PT",
      "country_name": "Portugal",
      "tax_name": "Imposto sobre o Valor Acrescentado (IVA)",
      "tax_type": "VAT",
      "standard_rate": 23.0,
      "reduced_rates": [
        {
          "rate": 13.0,
          "applies_to": "certain food products, restaurant services (food), wine, mineral water, agricultural inputs, diesel for agriculture, cultural events"
        },
        {
          "rate": 6.0,
          "applies_to": "basic food, pharmaceuticals, books, newspapers, periodicals, passenger transport, hotel accommodation, electricity (limited consumption), social housing"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 15,000 annual turnover (raised from EUR 14,500 in 2024)",
      "digital_services_rate": 23.0,
      "source_url": "https://info.portaldasfinancas.gov.pt/pt/iva/Paginas/iva.aspx",
      "source_name": "Autoridade Tributária e Aduaneira (AT)",
      "last_verified": "2026-05-27",
      "notes": "Madeira and Azores have lower rates by derogation."
    },
    {
      "country_code": "RO",
      "country_name": "Romania",
      "tax_name": "Taxa pe valoarea adăugată (TVA)",
      "tax_type": "VAT",
      "standard_rate": 19.0,
      "reduced_rates": [
        {
          "rate": 9.0,
          "applies_to": "food, non-alcoholic beverages, restaurant and catering services, hotel accommodation, pharmaceuticals, prosthetics, agricultural inputs, water supply"
        },
        {
          "rate": 5.0,
          "applies_to": "books (printed), newspapers, magazines, school textbooks, museums, cinemas, sporting events, social housing (limited), firewood for households"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "RON 300,000 (~EUR 60,000) annual turnover",
      "digital_services_rate": 19.0,
      "source_url": "https://www.anaf.ro/anaf/internet/ANAF/",
      "source_name": "Agenția Națională de Administrare Fiscală (ANAF)",
      "last_verified": "2026-05-27",
      "notes": "Several reduced-rate categories moved from 5% to 9% (and some to 19%) effective 1 Jan 2024."
    },
    {
      "country_code": "SK",
      "country_name": "Slovakia",
      "tax_name": "Daň z pridanej hodnoty (DPH)",
      "tax_type": "VAT",
      "standard_rate": 23.0,
      "reduced_rates": [
        {
          "rate": 19.0,
          "applies_to": "electricity (households), certain non-alcoholic beverages, restaurant services (non-food)"
        },
        {
          "rate": 5.0,
          "applies_to": "basic food (selected), pharmaceuticals, medical devices, books, newspapers, hotel accommodation, restaurant food, sporting facility entry, social housing"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 50,000 annual turnover",
      "digital_services_rate": 23.0,
      "source_url": "https://www.financnasprava.sk/en/businesses",
      "source_name": "Finančná správa Slovenskej republiky",
      "last_verified": "2026-05-27",
      "notes": "Standard rate raised from 20% to 23% on 1 Jan 2025; new 19% intermediate rate introduced at the same time."
    },
    {
      "country_code": "SI",
      "country_name": "Slovenia",
      "tax_name": "Davek na dodano vrednost (DDV)",
      "tax_type": "VAT",
      "standard_rate": 22.0,
      "reduced_rates": [
        {
          "rate": 9.5,
          "applies_to": "food, water, pharmaceuticals, books, newspapers, periodicals, passenger transport, hotel accommodation, restaurant services, cultural events, agricultural inputs"
        },
        {
          "rate": 5.0,
          "applies_to": "books (printed and electronic), newspapers and periodicals (printed and electronic)"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport",
      "registration_threshold": "EUR 60,000 annual turnover (raised from EUR 50,000 effective 1 Jan 2025)",
      "digital_services_rate": 22.0,
      "source_url": "https://www.fu.gov.si/en/",
      "source_name": "Finančna uprava Republike Slovenije (FURS)",
      "last_verified": "2026-05-27",
      "notes": null
    },
    {
      "country_code": "ES",
      "country_name": "Spain",
      "tax_name": "Impuesto sobre el Valor Añadido (IVA)",
      "tax_type": "VAT",
      "standard_rate": 21.0,
      "reduced_rates": [
        {
          "rate": 10.0,
          "applies_to": "food (non-basic), water, pharmaceuticals (veterinary), passenger transport, hotel accommodation, restaurant services, cultural events, construction of new housing, agricultural inputs, waste collection"
        },
        {
          "rate": 4.0,
          "applies_to": "basic food (bread, milk, eggs, fruits, vegetables, cheese, cereals), books, newspapers, periodicals, pharmaceuticals (human), prosthetics, social housing, technical aids for the disabled, feminine hygiene products"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport. Temporary 0% on basic food expired 30 Sep 2024.",
      "registration_threshold": "No threshold (all businesses must register from first taxable supply); special regimes for very small businesses",
      "digital_services_rate": 21.0,
      "source_url": "https://sede.agenciatributaria.gob.es/Sede/iva.html",
      "source_name": "Agencia Estatal de Administración Tributaria (AEAT)",
      "last_verified": "2026-05-27",
      "notes": "Canary Islands use IGIC (7% standard), Ceuta and Melilla use IPSI, not IVA."
    },
    {
      "country_code": "SE",
      "country_name": "Sweden",
      "tax_name": "Mervärdesskatt (moms)",
      "tax_type": "VAT",
      "standard_rate": 25.0,
      "reduced_rates": [
        {
          "rate": 12.0,
          "applies_to": "food, non-alcoholic beverages, restaurant and catering services (excluding alcoholic beverages), hotel accommodation, certain works of art"
        },
        {
          "rate": 6.0,
          "applies_to": "books, newspapers, periodicals, passenger transport, cultural and sporting events, cinema, e-books"
        }
      ],
      "zero_rated_summary": "exports, intra-EU supplies, international transport, prescription medicines (zero-rated rather than exempt)",
      "registration_threshold": "SEK 120,000 (~EUR 10,500) annual turnover (raised from SEK 80,000 effective 1 Jan 2025)",
      "digital_services_rate": 25.0,
      "source_url": "https://www.skatteverket.se/foretag/momsochpunktskatter/moms.4.html",
      "source_name": "Skatteverket (Swedish Tax Agency)",
      "last_verified": "2026-05-27",
      "notes": null
    },
    {
      "country_code": "GB",
      "country_name": "United Kingdom",
      "tax_name": "Value Added Tax (VAT)",
      "tax_type": "VAT",
      "standard_rate": 20.0,
      "reduced_rates": [
        {
          "rate": 5.0,
          "applies_to": "domestic fuel and power, energy-saving materials, child car seats, mobility aids for the elderly, smoking-cessation products, sanitary products"
        }
      ],
      "zero_rated_summary": "exports, most food (excluding restaurant, hot takeaway, alcohol, confectionery, crisps), children's clothing and footwear, books (printed and electronic), newspapers, public transport, prescription medicines, new residential construction",
      "registration_threshold": "GBP 90,000 annual taxable turnover (raised from GBP 85,000 on 1 Apr 2024)",
      "digital_services_rate": 20.0,
      "source_url": "https://www.gov.uk/vat-rates",
      "source_name": "HM Revenue and Customs (HMRC)",
      "last_verified": "2026-05-27",
      "notes": "Post-Brexit, UK operates an independent VAT system. Northern Ireland remains in the EU VAT area for goods under the Windsor Framework."
    },
    {
      "country_code": "CH",
      "country_name": "Switzerland",
      "tax_name": "Mehrwertsteuer (MWST) / Taxe sur la valeur ajoutée (TVA) / Imposta sul valore aggiunto (IVA)",
      "tax_type": "VAT",
      "standard_rate": 8.1,
      "reduced_rates": [
        {
          "rate": 3.8,
          "applies_to": "hotel accommodation (lodging rate)"
        },
        {
          "rate": 2.6,
          "applies_to": "food (excluding restaurant), non-alcoholic beverages, books, newspapers, periodicals (printed and electronic), pharmaceuticals, agricultural inputs, cultural and sporting event tickets"
        }
      ],
      "zero_rated_summary": "exports, international transport, services rendered abroad",
      "registration_threshold": "CHF 100,000 annual worldwide turnover (CHF 250,000 for charitable and non-profit sports/cultural associations)",
      "digital_services_rate": 8.1,
      "source_url": "https://www.estv.admin.ch/estv/en/home/value-added-tax/vat-rates-switzerland.html",
      "source_name": "Eidgenössische Steuerverwaltung (ESTV)",
      "last_verified": "2026-05-27",
      "notes": "Rates increased 1 Jan 2024 (standard 7.7% to 8.1%) to fund AHV/AVS. Switzerland is NOT in the EU. Liechtenstein applies the same rates under customs union."
    },
    {
      "country_code": "NO",
      "country_name": "Norway",
      "tax_name": "Merverdiavgift (MVA)",
      "tax_type": "VAT",
      "standard_rate": 25.0,
      "reduced_rates": [
        {
          "rate": 15.0,
          "applies_to": "food and non-alcoholic beverages (groceries; excludes restaurant)"
        },
        {
          "rate": 12.0,
          "applies_to": "passenger transport, hotel accommodation, cinema tickets, museum and gallery entry, sporting event tickets, public broadcasting"
        }
      ],
      "zero_rated_summary": "exports, electric vehicles (partial), e-books, newspapers (printed and electronic), books (printed)",
      "registration_threshold": "NOK 50,000 (~EUR 4,300) annual turnover (NOK 140,000 for charitable and non-profit organisations)",
      "digital_services_rate": 25.0,
      "source_url": "https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/",
      "source_name": "Skatteetaten (Norwegian Tax Administration)",
      "last_verified": "2026-05-27",
      "notes": "Norway is NOT in the EU but is part of the EEA. EVs lost full zero-rating in 2023 for the portion above NOK 500,000."
    },
    {
      "country_code": "IS",
      "country_name": "Iceland",
      "tax_name": "Virðisaukaskattur (VSK)",
      "tax_type": "VAT",
      "standard_rate": 24.0,
      "reduced_rates": [
        {
          "rate": 11.0,
          "applies_to": "food and non-alcoholic beverages, hotel accommodation, books, newspapers, periodicals, music (digital and physical), passenger transport, hot water, electricity, district heating"
        }
      ],
      "zero_rated_summary": "exports, international transport, services provided to foreign customers in certain cases, ships and aircraft for international transport",
      "registration_threshold": "ISK 2,000,000 (~EUR 13,000) in any 12-month period",
      "digital_services_rate": 24.0,
      "source_url": "https://www.skatturinn.is/english/companies/value-added-tax/",
      "source_name": "Skatturinn (Iceland Revenue and Customs)",
      "last_verified": "2026-05-27",
      "notes": "Iceland is NOT in the EU but is part of the EEA."
    },
    {
      "country_code": "US",
      "country_name": "United States",
      "tax_name": "Sales and Use Tax (state and local)",
      "tax_type": "Sales Tax",
      "standard_rate": null,
      "reduced_rates": [],
      "zero_rated_summary": "No federal sales tax. State-level exemptions vary widely; many states exempt groceries, prescription drugs, and clothing (varies by state).",
      "registration_threshold": "Varies by state. Post-Wayfair (2018) economic nexus thresholds are typically USD 100,000 in sales or 200 transactions per state per year.",
      "digital_services_rate": null,
      "source_url": "https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites",
      "source_name": "Internal Revenue Service (IRS) / state revenue departments",
      "last_verified": "2026-05-27",
      "notes": "The US has NO federal VAT or sales tax. Sales tax is levied at state and local levels. State base rates range from 0% (Alaska, Delaware, Montana, New Hampshire, Oregon) to 7.25% (California). Combined state+local rates can exceed 10%."
    },
    {
      "country_code": "CA",
      "country_name": "Canada",
      "tax_name": "Goods and Services Tax (GST) / Harmonized Sales Tax (HST) / Provincial Sales Tax (PST) / Quebec Sales Tax (QST)",
      "tax_type": "GST",
      "standard_rate": 5.0,
      "reduced_rates": [
        {
          "rate": 13.0,
          "applies_to": "HST in Ontario (5% federal GST + 8% provincial component)"
        },
        {
          "rate": 15.0,
          "applies_to": "HST in New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island"
        },
        {
          "rate": 14.975,
          "applies_to": "Combined GST + QST in Quebec (5% GST + 9.975% QST)"
        },
        {
          "rate": 12.0,
          "applies_to": "Combined GST + PST in British Columbia and Manitoba (5% + 7%)"
        },
        {
          "rate": 11.0,
          "applies_to": "Combined GST + PST in Saskatchewan (5% + 6%)"
        }
      ],
      "zero_rated_summary": "exports, basic groceries, prescription drugs, medical devices, agricultural and fishing products, feminine hygiene products",
      "registration_threshold": "CAD 30,000 in worldwide taxable supplies over four consecutive calendar quarters",
      "digital_services_rate": 5.0,
      "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html",
      "source_name": "Canada Revenue Agency (CRA)",
      "last_verified": "2026-05-27",
      "notes": "Federal GST is 5%. Provinces either harmonize (HST), run a separate PST/RST, or (Quebec) run QST. Alberta, Yukon, NWT, and Nunavut have only the 5% GST."
    },
    {
      "country_code": "AU",
      "country_name": "Australia",
      "tax_name": "Goods and Services Tax (GST)",
      "tax_type": "GST",
      "standard_rate": 10.0,
      "reduced_rates": [],
      "zero_rated_summary": "exports, basic food (most fresh and unprocessed food), medical and health services, certain educational courses, childcare, water and sewerage, international transport (GST-free)",
      "registration_threshold": "AUD 75,000 annual turnover (AUD 150,000 for non-profit organisations)",
      "digital_services_rate": 10.0,
      "source_url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst",
      "source_name": "Australian Taxation Office (ATO)",
      "last_verified": "2026-05-27",
      "notes": "GST has been 10% since introduction on 1 Jul 2000."
    },
    {
      "country_code": "NZ",
      "country_name": "New Zealand",
      "tax_name": "Goods and Services Tax (GST)",
      "tax_type": "GST",
      "standard_rate": 15.0,
      "reduced_rates": [],
      "zero_rated_summary": "exports, sale of a going concern, financial services (exempt rather than zero-rated), international transport, supplies of land between GST-registered persons",
      "registration_threshold": "NZD 60,000 in 12-month period (past or expected)",
      "digital_services_rate": 15.0,
      "source_url": "https://www.ird.govt.nz/gst",
      "source_name": "Inland Revenue Department (IRD)",
      "last_verified": "2026-05-27",
      "notes": "Standard rate has been 15% since 1 Oct 2010. NZ's GST is notable for its broad base and absence of reduced rates."
    },
    {
      "country_code": "JP",
      "country_name": "Japan",
      "tax_name": "Consumption Tax (Shōhizei)",
      "tax_type": "Consumption Tax",
      "standard_rate": 10.0,
      "reduced_rates": [
        {
          "rate": 8.0,
          "applies_to": "food and non-alcoholic beverages (excluding dining out and certain restaurant services), newspapers (subscription, issued at least twice a week)"
        }
      ],
      "zero_rated_summary": "exports, international transport, services provided to non-residents in certain cases",
      "registration_threshold": "JPY 10,000,000 taxable sales in base period. New qualified invoice issuer (QII) system from 1 Oct 2023 effectively requires registration for B2B sellers regardless of threshold.",
      "digital_services_rate": 10.0,
      "source_url": "https://www.nta.go.jp/english/taxes/consumption_tax/index.htm",
      "source_name": "National Tax Agency (NTA)",
      "last_verified": "2026-05-27",
      "notes": "Standard rate raised from 8% to 10% on 1 Oct 2019. Qualified Invoice System started 1 Oct 2023."
    },
    {
      "country_code": "SG",
      "country_name": "Singapore",
      "tax_name": "Goods and Services Tax (GST)",
      "tax_type": "GST",
      "standard_rate": 9.0,
      "reduced_rates": [],
      "zero_rated_summary": "exports of goods, international services, certain supplies relating to international transport",
      "registration_threshold": "SGD 1,000,000 taxable turnover over past 12 months (retrospective) or expected next 12 months (prospective)",
      "digital_services_rate": 9.0,
      "source_url": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)",
      "source_name": "Inland Revenue Authority of Singapore (IRAS)",
      "last_verified": "2026-05-27",
      "notes": "GST raised in two steps: 7% to 8% on 1 Jan 2023, then 8% to 9% on 1 Jan 2024."
    },
    {
      "country_code": "IN",
      "country_name": "India",
      "tax_name": "Goods and Services Tax (GST)",
      "tax_type": "GST",
      "standard_rate": 18.0,
      "reduced_rates": [
        {
          "rate": 28.0,
          "applies_to": "luxury and 'sin' goods: automobiles, tobacco, aerated drinks, certain consumer durables, online gaming"
        },
        {
          "rate": 12.0,
          "applies_to": "processed food, business-class air travel, certain apparel, ayurvedic medicines, mobile phones, computer accessories"
        },
        {
          "rate": 5.0,
          "applies_to": "essential food items (packaged), pharmaceuticals (most), economy-class air travel, transport services, small restaurants"
        },
        {
          "rate": 3.0,
          "applies_to": "gold, silver, precious stones, jewellery"
        },
        {
          "rate": 0.25,
          "applies_to": "rough diamonds and precious stones (semi-processed)"
        }
      ],
      "zero_rated_summary": "exports, supplies to SEZ units/developers, fresh fruits and vegetables, fresh milk, unbranded basic food grains",
      "registration_threshold": "INR 4,000,000 (goods, most states) / INR 2,000,000 (services and special-category states)",
      "digital_services_rate": 18.0,
      "source_url": "https://www.gst.gov.in/",
      "source_name": "GST Council / Central Board of Indirect Taxes and Customs (CBIC)",
      "last_verified": "2026-05-27",
      "notes": "GST introduced 1 Jul 2017. Rate slabs (0%, 0.25%, 3%, 5%, 12%, 18%, 28%) plus compensation cess on certain 28% items."
    },
    {
      "country_code": "AE",
      "country_name": "United Arab Emirates",
      "tax_name": "Value Added Tax (VAT)",
      "tax_type": "VAT",
      "standard_rate": 5.0,
      "reduced_rates": [],
      "zero_rated_summary": "exports outside the GCC implementing states, international transport, certain education services, certain healthcare services, first supply of residential buildings (within 3 years of completion), investment-grade precious metals",
      "registration_threshold": "AED 375,000 mandatory threshold; AED 187,500 voluntary registration threshold",
      "digital_services_rate": 5.0,
      "source_url": "https://tax.gov.ae/en/taxes/vat.aspx",
      "source_name": "Federal Tax Authority (FTA)",
      "last_verified": "2026-05-27",
      "notes": "VAT introduced 1 Jan 2018 across the GCC. UAE has held at 5% since introduction."
    },
    {
      "country_code": "ZA",
      "country_name": "South Africa",
      "tax_name": "Value-Added Tax (VAT)",
      "tax_type": "VAT",
      "standard_rate": 15.0,
      "reduced_rates": [],
      "zero_rated_summary": "exports, international transport, 19 basic food items, illuminating paraffin, certain agricultural inputs, fuel levy goods",
      "registration_threshold": "ZAR 1,000,000 in any consecutive 12-month period (mandatory); ZAR 50,000 (voluntary)",
      "digital_services_rate": 15.0,
      "source_url": "https://www.sars.gov.za/types-of-tax/value-added-tax/",
      "source_name": "South African Revenue Service (SARS)",
      "last_verified": "2026-05-27",
      "notes": "Proposed rate increases to 15.5% (May 2025) and 16% (April 2026) announced in the 2025 Budget were withdrawn after political opposition; rate remains 15%."
    },
    {
      "country_code": "MX",
      "country_name": "Mexico",
      "tax_name": "Impuesto al Valor Agregado (IVA)",
      "tax_type": "VAT",
      "standard_rate": 16.0,
      "reduced_rates": [
        {
          "rate": 8.0,
          "applies_to": "border region (Northern Border Zone and Southern Border Zone): 20-km strip along the US and Guatemala/Belize borders"
        }
      ],
      "zero_rated_summary": "exports, basic food (most unprocessed food), patent medicines, books, newspapers and magazines, agricultural inputs, water for domestic use, gold (specific forms), services rendered to non-residents for use abroad",
      "registration_threshold": "No registration threshold; all taxpayers carrying out taxable activities must register with the RFC",
      "digital_services_rate": 16.0,
      "source_url": "https://www.sat.gob.mx/",
      "source_name": "Servicio de Administración Tributaria (SAT)",
      "last_verified": "2026-05-27",
      "notes": "Foreign digital service providers required to register and collect IVA since 1 Jun 2020."
    },
    {
      "country_code": "BR",
      "country_name": "Brazil",
      "tax_name": "ICMS + ISS + PIS/COFINS (transitioning to CBS + IBS)",
      "tax_type": "VAT",
      "standard_rate": null,
      "reduced_rates": [],
      "zero_rated_summary": "exports (most indirect taxes), certain basic-basket food items (varies by state)",
      "registration_threshold": "Varies by tax and state; Simples Nacional regime available for businesses under BRL 4,800,000 annual revenue.",
      "digital_services_rate": null,
      "source_url": "https://www.gov.br/receitafederal/pt-br",
      "source_name": "Receita Federal do Brasil (RFB)",
      "last_verified": "2026-05-27",
      "notes": "Brazil has historically had no unified VAT. Effective indirect tax on goods/services typically falls in the 17% to 35% combined range. Constitutional Amendment 132/2023 enacts a unified dual-VAT (CBS federal + IBS state/municipal) with phased transition 2026 to 2033; combined reference rate expected around 26.5%."
    },
    {
      "country_code": "IL",
      "country_name": "Israel",
      "tax_name": "Value Added Tax (VAT, Ma'am)",
      "tax_type": "VAT",
      "standard_rate": 18.0,
      "reduced_rates": [],
      "zero_rated_summary": "exports, international transport, sale of fruits and vegetables (unprocessed), tourism services to non-residents (hotel accommodation, car rental, certain tours), services to non-residents performed abroad",
      "registration_threshold": "No threshold for 'osek murshe' (full VAT-registered) status; 'osek patur' (exempt small business) threshold ILS 120,000 annual turnover (2024 figure)",
      "digital_services_rate": 18.0,
      "source_url": "https://www.gov.il/en/departments/israel_tax_authority",
      "source_name": "Israel Tax Authority",
      "last_verified": "2026-05-27",
      "notes": "Standard rate raised from 17% to 18% on 1 Jan 2025 to fund war-related expenditure. Eilat free trade zone is VAT-exempt for many goods and services."
    }
  ]
}