- The report details how EU member states apply reduced, super-reduced, and zero VAT rates, including exemptions and deviations from standard rates.
- It is based solely on information provided by member states and does not necessarily reflect the official position of the Commission.
- The report includes summaries, general context, lists of goods and services affected, and annexes with simplified and detailed lists of deviations by sector and country.
- Key terms such as reduced, super-reduced, zero rates, and deviation are defined in the glossary.
- The Commission is required to present this report by July 1, 2025, as mandated by EU VAT Directive Article 105a(6).
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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