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Commentary

Appendix 10C: VAT reduced rates applied in the Czech Republic

10 Czech Republic
10 Czech Republic | Commentary

Appendix 10C: VAT reduced rates applied in the Czech Republic

10 Czech Republic | Commentary

Appendix 10C: VAT reduced rates applied in the Czech Republic

15% rate

A reduced rate of VAT of 15% is applied in the Czech Republic to the following:

  1.  

    •     Food and beverages (excluding alcoholic beverages).

  2.  

    •     Animal feed and live animals.

  3.  

    •     Trees and other plants.

  4.  

    •     Plants and seed.

  5.  

    •     Pharmaceutical products.

  6.  

    •     Diapers.

  7.  

    •     Books, pamphlets, newspapers, magazines, etc, where the advertisement does not exceed 50%.

  8.  

    •     Medical devices.

  9.  

    •     Goods to help disabled people.

  10.  

    •     Children's car seats.

  11.  

    •     Firewood.

  12.  

    •     Repair of medical equipment and wheelchairs.

  13.  

    •     Air mass transportation.

  14.  

    •     Healthcare.

  15.  

    •     Social care.

  16.  

    •    

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