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Commentary

Appendix 33D: VAT reduced rate (Netherlands)


33 Netherlands

9% rate

Goods

A reduced rate of VAT of 9% is applied in the Netherlands to the following goods:

  1. Ìý

    •ÌýÌýÌýÌý Food and beverages.

  2. Ìý

    •ÌýÌýÌýÌý Grains and legumes.

  3. Ìý

    •ÌýÌýÌýÌý Seedlings.

  4. Ìý

    •ÌýÌýÌýÌý Cattle, sheep, goats, pigs, horses.

  5. Ìý

    •ÌýÌýÌýÌý Hatching for poultry.

  6. Ìý

    •ÌýÌýÌýÌý Medicines.

  7. Ìý

    •ÌýÌýÌýÌý Animal medicines.

  8. Ìý

    •ÌýÌýÌýÌý Bandages.

  9. Ìý

    •ÌýÌýÌýÌý Water.

  10. Ìý

    •ÌýÌýÌýÌý Objects of art.

  11. Ìý

    •ÌýÌýÌýÌý Books.

  12. Ìý

    •ÌýÌýÌýÌý Braille paper, etc.

  13. Ìý

    •ÌýÌýÌýÌý Means of transportation for disabled people.

  14. Ìý

    •ÌýÌýÌýÌý Artificial limbs.

  15. Ìý

    •

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