Tax rates
The value-added tax act covers two tax rates: the general tax rate of 19 %and the reduced rate of 7 %
Most turnovers are subject to the general tax rate.
The reduced tax rate is applied in particular to the supply, import and intra-Community supply of nearly all food – except beverages and restaurant turnover. It also applies to, e.g. regional public transport, turnover on books, newspapers and certain objects of art.