VAT Database

VAT Database

Tax Rate

3.1. Reduced Tax Rate

Article 98 of the EU Member states that in the field specified in Annex III, it is decided that a reduced tax rate of up to two stages. However, there are many exceptions.

 

【Directive 2】

A reduced tax rate can not be applied to the provision of services performed by electronic means.

【Directive 98】

1, Member States may apply reduced tax rate of 1 or 2.

2. The reduced rate applies only to the type of asset transfer or service provision listed in Annex III. The reduced tax rate should not be applied to the provision of electronic services.

3. When applied to the categories of assets, the Member States can use the tariff classification to clarify the applicable scope when applying the reduced tax rate set forth in paragraph 1.

【Directive 99】

As a general rule, the reduced tax rate should not fall below 5%.

【102 Instructions】

Through prior consultation with the VAT Committee, Member States can separately determine reduced tax rates for supply of electricity and natural gas.

 

 There are many exceptions besides the above. Thus, the reduced tax rate system is not unified within the EU and is complicated.

 

新規CTA
新規CTA
アップルとアマゾンへの巨額追徴税
新規CTA

最新の記事

新規CTA

Click here to contact Opti

お問い合わせ