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https://www.onexma.com/js/vat_rate_table_for_onexma.js?20261005

js onexma.com collected 2026-10-04 23:34:39 UTC 26,830 bytes, 709 lines download raw bytes

1var taxes = {
2    "success": true,
3    "rates": {
4        "CH": {
5            "_comment": "2026-03-05: no changes",
6            "country_name": "Switzerland",
7            "standard_rate": 8.1,
8            "reduced_rates": {
9                "standard_2023": 7.7,
10                "foodstuffs_old": 2.5,
11                "foodstuffs": 2.6,
12                "water": 2.6,
13                "books": 2.6,
14                "pharmaceuticals": 2.6,
15                "hotel": 3.8,
16                "hotel_old": 3.7
17            }
18        },
19        "AT": {
20            "_comment": "2026-07-03: admission to cultural events 10->13 (API\/Realitaet: Kino\/Theater\/Museum\/Konzert 13%)",
21            "country_name": "Austria",
22            "standard_rate": 20,
23            "reduced_rates": {
24                "reduced_rate_corona": 5,
25                "foodstuffs": 10,
26                "meal": 10,
27                "hospitality": 10,
28                "books": 10,
29                "art": 13,
30                "pharmaceuticals": 10,
31                "passenger transport": 10,
32                "publictransport": 10,
33                "newspapers": 10,
34                "admission to cultural events": 13,
35                "hotel": 10,
36                "admission to entertainment events": 13,
37                "tip": 0,
38                "postage": 0,
39                "paymentfees": 0,
40                "visafees": 0,
41                "insurance": 0
42            }
43        },
44        "ATCorona": {
45            "_comment": "2026-03-05: historical, no changes",
46            "country_name": "Austria",
47            "standard_rate": 20,
48            "reduced_rates": {
49                "reduced_rate_corona": 5,
50                "foodstuffs": 10,
51                "books": 10,
52                "pharmaceuticals": 10,
53                "passenger transport": 10,
54                "publictransport": 10,
55                "newspapers": 5,
56                "admission to cultural events": 10,
57                "hotel": 5,
58                "admission to entertainment events": 10,
59                "tip": 0,
60                "postage": 0,
61                "paymentfees": 0,
62                "visafees": 0,
63                "insurance": 0
64            }
65        },
66        "MC": {
67            "_comment": "2026-03-05: meal+hospitality added (=restaurants 10%)",
68            "country_name": "Monaco",
69            "standard_rate": 20,
70            "reduced_rates": {
71                "pharmaceuticals": 2.1,
72                "publictransport": 10,
73                "passenger transport": 10,
74                "admission to cultural events": 10,
75                "admission to sporting events": 10,
76                "admission to entertainment events": 10,
77                "hotel": 10,
78                "accommodation": 10,
79                "restaurants": 10,
80                "meal": 10,
81                "hospitality": 10,
82                "medical": 5.5,
83                "foodstuffs": 5.5,
84                "e-books": 5.5,
85                "books": 5.5,
86                "newspapers": 2.1
87            }
88        },
89        "BE": {
90            "_comment": "2026-03-05: hotel 6->12 ab 2026-03-01, admission to entertainment events 6->12 ab 2026-03-01, meal+hospitality=12",
91            "country_name": "Belgium",
92            "standard_rate": 21,
93            "reduced_rates": {
94                "restaurants": 12,
95                "meal": 12,
96                "hospitality": 12,
97                "foodstuffs": 6,
98                "books": 6,
99                "water": 6,
100                "pharmaceuticals": 6,
101                "medical": 6,
102                "newspapers": 6,
103                "hotel_old": 6,
104                "hotel": 12,
105                "admission to cultural events": 6,
106                "admission to entertainment events_old": 6,
107                "admission to entertainment events": 6
108            }
109        },
110        "BG": {
111            "_comment": "2026-03-05: no changes",
112            "country_name": "Bulgaria",
113            "standard_rate": 20,
114            "reduced_rates": {
115                "hotel": 9
116            }
117        },
118        "HR": {
119            "_comment": "2026-03-05: no changes",
120            "country_name": "Croatia",
121            "standard_rate": 25,
122            "reduced_rates": {
123                "hotel": 13,
124                "newspapers": 13
125            }
126        },
127        "CY": {
128            "_comment": "2026-03-05: hotel 9->5, restaurants 9->5, meal+hospitality=5",
129            "country_name": "Cyprus",
130            "standard_rate": 19,
131            "reduced_rates": {
132                "hotel_old": 9,
133                "hotel": 5,
134                "restaurants_old": 9,
135                "restaurants": 5,
136                "meal": 5,
137                "hospitality": 5,
138                "foodstuffs": 5,
139                "books": 5,
140                "pharmaceuticals": 5,
141                "medical": 5,
142                "passenger transport": 5,
143                "publictransport": 5,
144                "newspapers": 5,
145                "admission to cultural events": 5,
146                "admission to entertainment events": 5,
147                "admission to sporting events": 5
148            }
149        },
150        "CZ": {
151            "_comment": "2026-07-03: alle reduzierten Saetze auf 12 vereinheitlicht (Reform 2023-01), alte 10\/15 als _old_2023_01",
152            "country_name": "Czech Republic",
153            "standard_rate": 21,
154            "reduced_rates": {
155                "foodstuffs": 10,
156                "foodstuffs_old_2023_01": 15,
157                "medical": 15,
158                "medical_old_2023_01": 10,
159                "pharmaceuticals": 10,
160                "pharmaceuticals_old_2023_01": 10,
161                "passenger transport": 15,
162                "passenger transport_old_2023_01": 15,
163                "publictransport": 15,
164                "publictransport_old_2023_01": 15,
165                "newspapers": 10,
166                "newspapers_old_2023_01": 15,
167                "admission to cultural events": 15,
168                "admission to cultural events_old_2023_01": 15,
169                "admission to sporting events": 15,
170                "admission to sporting events_old_2023_01": 15,
171                "admission to entertainment events": 15,
172                "admission to entertainment events_old_2023_01": 15,
173                "hotel": 15,
174                "hotel_old_2023_01": 15,
175                "books": 10,
176                "books_old_2023_01": 10,
177                "baby foodstuffs": 12,
178                "baby foodstuffs_old_2023_01": 10,
179                "restaurants": 15,
180                "meal": 12,
181                "hospitality": 12
182            }
183        },
184        "DK": {
185            "_comment": "2026-03-05: no changes",
186            "country_name": "Denmark",
187            "standard_rate": 25
188        },
189        "EE": {
190            "_comment": "2026-03-05: standard_rate 20->24 ab 2025-07-01",
191            "country_name": "Estonia",
192            "standard_rate": 24,
193            "reduced_rates": {
194                "books": 9,
195                "pharmaceuticals": 9,
196                "medical": 9,
197                "hotel": 9
198            }
199        },
200        "FI": {
201            "_comment": "2026-07-03: _old-Keys mit Datum: foodstuffs+restaurants_old_2026_01=14, standard_rate_old_2024_09=24",
202            "country_name": "Finland",
203            "standard_rate": 25.5,
204            "reduced_rates": {
205                "foodstuffs_old_2026_01": 14,
206                "foodstuffs": 14,
207                "restaurants_old_2026_01": 14,
208                "restaurants": 13.5,
209                "meal": 13.5,
210                "hospitality": 13.5,
211                "books": 10,
212                "pharmaceuticals": 10,
213                "passenger transport": 10,
214                "newspapers": 10,
215                "admission to cultural events": 10,
216                "admission to sporting events": 10,
217                "admission to entertainment events": 10,
218                "hotel": 10,
219                "standard_rate_old_2024_09": 24
220            }
221        },
222        "FR": {
223            "_comment": "2026-07-03: admission to cultural events 10->2.1 (Kino\/Theater\/Museen); admission to sporting events 10->5.5; forceLocalKeys fuer cultural",
224            "country_name": "France",
225            "standard_rate": 20,
226            "reduced_rates": {
227                "pharmaceuticals": 2.1,
228                "publictransport": 10,
229                "passenger transport": 10,
230                "admission to cultural events": 2.1,
231                "admission to sporting events": 5.5,
232                "admission to entertainment events": 2.1,
233                "hotel": 10,
234                "accommodation": 10,
235                "restaurants": 10,
236                "meal": 10,
237                "hospitality": 10,
238                "medical": 5.5,
239                "foodstuffs": 5.5,
240                "e-books": 5.5,
241                "books": 5.5,
242                "newspapers": 2.1
243            }
244        },
245        "DE": {
246            "_comment": "2026-03-05: restaurants 7% wieder eingefuehrt ab 2026-01-01, meal+hospitality+hospitality_food=7, hospital
246ity_beverage=19",
247            "country_name": "Germany",
248            "standard_rate": 19,
249            "reduced_rates": {
250                "standard_rate_corona": 16,
251                "reduced_rate_corona": 5,
252                "foodstuffs": 7,
253                "meal": 7,
254                "hospitality": 7,
255                "hospitality_food": 7,
256                "hospitality_beverage": 19,
257                "taxi": 7,
258                "books": 7,
259                "medical": 7,
260                "passenger transport": 7,
261                "publictransport": 7,
262                "railway": 7,
263                "chargingrate": 0,
264                "newspapers": 7,
265                "admission to cultural events": 7,
266                "admission to entertainment events": 7,
267                "hotel": 7,
268                "restaurants": 7,
269                "tip": 0,
270                "tipintern": 0,
271                "postage": 0,
272                "paymentfees": 0,
273                "visafees": 0,
274                "insurance": 0,
275                "parkingprivat": 0,
276                "privatparking": 0,
277                "chargingcurrent": 0
278            }
279        },
280        "DECorona": {
281            "_comment": "2026-03-05: historical, no changes",
282            "country_name": "Germany",
283            "standard_rate": 16,
284            "reduced_rates": {
285                "standard_rate_alt": 19,
286                "reduced_rate_alt": 7,
287                "foodstuffs": 5,
288                "taxi": 5,
289                "books": 5,
290                "chargingrate": 0,
291                "medical": 5,
292                "passenger transport": 5,
293                "publictransport": 5,
294                "railway": 5,
295                "newspapers": 5,
296                "admission to cultural events": 5,
297                "admission to entertainment events": 5,
298                "hotel": 5,
299                "tip": 0,
300                "tipintern": 0,
301                "postage": 0,
302                "paymentfees": 0,
303                "visafees": 0,
304                "insurance": 0,
305                "parkingprivat": 0,
306                "privatparking": 0
307            }
308        },
309        "GR": {
310            "_comment": "2026-07-03: pharmaceuticals 13->6 (Medikamente\/Impfstoffe), pharmaceuticals_add=13 als zusaetzl. Satz",
311            "country_name": "Greece",
312            "standard_rate": 24,
313            "reduced_rates": {
314                "foodstuffs": 13,
315                "meal": 13,
316                "hospitality": 13,
317                "pharmaceuticals": 6,
318                "pharmaceuticals_add": 13,
319                "medical": 13,
320                "admission to cultural events": 13,
321                "admission to sporting events": 13,
322                "admission to entertainment events": 13,
323                "books_old": 6.5,
324                "books": 6,
325                "newspapers_old": 6.5,
326                "newspapers": 6,
327                "hotel_old": 6.5,
328                "hotel": 13
329            }
330        },
331        "HU": {
332            "_comment": "2026-07-03: foodstuffs 18->5 (Grundnahrung ab 2025-09), foodstuffs_old_2025_09=18",
333            "country_name": "Hungary",
334            "standard_rate": 27,
335            "reduced_rates": {
336                "foodstuffs_old_2025_09": 18,
337                "foodstuffs": 5,
338                "meal": 5,
339                "hospitality": 5,
340                "hotel_old": 18,
341                "hotel": 5,
342                "books": 5,
343                "pharmaceuticals": 5,
344                "medical": 5
345            }
346        },
347        "IE": {
348            "_comment": "2026-07-03: standard_rate auf 23 korrigiert (21 als _old_2020_09 erhalten); restaurants\/meal\/hospitality 13.5->9 ab 2026-07-01; hotel\/accommodation bleiben 13.5; foodstuffs 4.8 und books 0 -> forceLocalKeys",
349            "country_name": "Ireland",
350            "standard_rate": 23,
351            "reduced_rates": {
352                "standard_rate_old_2020_09": 21,
353                "other": 23,
354                "medical": 13.5,
355                "newspapers": 9,
356                "admission to cultural events_old_2026_07": 13.5,
357                "admission to cultural events": 9,
358                "admission to sporting events": 0,
359                "admission to entertainment events": 9,
360                "hotel": 13.5,
361                "restaurants_old_2023_09": 9,
362                "restaurants_old_2026_07": 13.5,
363                "restaurants": 13.5,
364                "meal_old_2023_09": 9,
365                "meal_old_2026_07": 13.5,
366                "meal": 9,
367                "hospitality_old_2023_09": 9,
368                "hospitality_old_2026_07": 13.5,
369                "hospitality": 9,
370                "foodstuffs": 4.8,
371                "food": 13.5,
372                "books": 0,
373                "childrens clothing": 0,
374                "accommodation": 13.5
375            }
376        },
377        "IT": {
378            "_comment": "2026-07-03: foodstuffs bleibt 4 (Grundnahrung); API liefert 5 (Nischenkategorien) -> forceLocalKeys",
379            "country_name": "Italy",
380            "standard_rate": 22,
381            "reduced_rates": {
382                "pharmaceuticals": 10,
383                "publictransport": 10,
384                "passenger transport": 10,
385                "admission to cultural events": 10,
386                "admission to entertainment events": 10,
387                "hotel": 10,
388                "restaurants": 10,
389                "meal": 10,
390                "hospitality": 10,
391                "foodstuffs": 4,
392                "medical": 4,
393                "books": 4,
394                "e-books": 4,
395                "tip": 0,
396                "postage": 0,
397                "paymentfees": 0,
398                "visafees": 0,
399                "insurance": 0
400            }
401        },
402        "LV": {
403            "_comment": "2026-03-05: no changes",
404            "country_name": "Latvia",
405            "standard_rate": 21,
406            "reduced_rates": {
407                "books": 12,
408                "pharmaceuticals": 12,
409                "medical": 12,
410                "newspapers": 12,
411                "hotel": 12
412            }
413        },
414        "LT": {
415            "_comment": "2026-07-03: Korrektur: books=9 (nicht 5), passenger transport=9 und publictransport=9 (nicht 12); hotel bleibt 12; alte falsche _old-Keys entfernt",
416            "country_name": "Lithuania",
417            "standard_rate": 21,
418            "reduced_rates": {
419                "books": 9,
420                "hotel_old": 9,
421                "hotel": 12,
422                "passenger transport": 9,
423                "publictransport": 9,
424                "admission to cultural events_old": 9,
425                "admission to cultural events": 12,
426                "pharmaceuticals": 5,
427                "medical": 5
428            }
429        },
430        "LU": {
431            "_comment": "2026-03-05: meal+hospitality added (=restaurants 3%). Note: 16% was only temp in 2023, back to 17% since 2024-01-01",
432            "country_name": "Luxembourg",
433            "standard_rate": 17,
434            "reduced_rates": {
435                "certain wines": 14,
436                "food": 16,
437                "solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating": 14,
438                "washing and cleaning products": 14,
439                "printed advertising matter": 14,
440                "heat, cooling and steam with the exception of district heating": 14,
441                "safe custody and administration of securities": 14,
442                "administration of credit and credit guarantees by a person or organisation other than that granting the credit": 14,
443                "cleaning in private households": 8,
444                "minor repairs of bicycles, shoes and leather goods, clothing and household linen": 8,
445                "hairdressing": 8,
446                "district heating": 8,
447                "natural gas": 8,
448                "electricity": 8,
449                "firewood": 8,
450                "LPG": 8,
451                "cut flowers and plants for decorative use": 8,
452                "some works of art and antiques": 8,
453                "foodstuffs": 3,
454                "soft drinks": 3,
455                "children's clothing and footwear": 3,
456                "water supplies": 3,
457                "certain pharmaceutical products": 3,
458                "certain medical equipment for disabled persons": 3,
459                "domestic passenger transport": 3,
460                "certain books (including e-books)": 3,
461                "certain newspapers and periodicals": 3,
462                "admission to cultural events and amusement parks": 3,
463                "some pay TV\/cable TV": 3,
464                "agricultural supplies (excluding pesticides)": 3,
465                "hotel accommodation": 3,
466                "restaurants (excluding alcoholic beverages)": 3,
467                "meal": 3,
468                "hospitality": 3,
469                "take away food": 3,
470                "bars, cafes and nightclubs, cut flowers and plants for food production": 3,
471                "some supplies of new buildings": 3,
472                "some construction work on new buildings": 3,
473                "admission to sports events": 3,
474                "use of sports facilities": 3,
475                "undertaker and cremation services": 3,
476                "collection of domestic waste": 3,
477                "some telephone services": 3,
478                "some writers and composers services (royalties)": 3,
479                "raw wool": 3,
480                "treatment of waste and waste water": 3,
481                "some goods and services for consumption on-board passenger transport": 3,
482                "some works of art, collectors items and antiques": 3,
483                "intra-community and international transport": 0
484            }
485        },
486        "LUXX": {
487            "_comment": "2026-03-05: meal+hospitality added (=restaurants 3%). Note: 16% was only temp in 2023, back to 17% since 2024-01-01",
488            "country_name": "Luxembourg",
489            "standard_rate": 17,
490            "reduced_rates": {
491                "wine": 14,
492                "domestic fuel": 14,
493                "advertising": 14,
494                "bikes": 8,
495                "domestic services": 8,
496                "books": 3,
497                "foodstuffs": 3,
498                "pharmaceuticals": 3,
499                "medical": 3,
500                "passenger transport": 3,
501                "publictransport": 3,
502                "newspapers": 3,
503                "admission to cultural events": 3,
504                "admission to sporting events": 3,
505                "admission to entertainment events": 3,
506                "hotel": 3,
507                "restaurants": 3,
508                "meal": 3,
509                "hospitality": 3,
510                "e-books": 3
511            }
512        },
513        "MT": {
514            "_comment": "2026-03-05: no changes, no meal\/hospitality (standard rate applies)",
515            "country_name": "Malta",
516            "standard_rate": 18,
517            "reduced_rates": {
518                "hotel": 7,
519                "books": 5,
520                "medical": 5,
521                "newspapers": 5,
522                "admission to cultural events": 5,
523                "e-books": 5,
524                "foodstuffs": 0,
525                "pharmaceuticals": 0
526            }
527        },
528        "NL": {
529            "_comment": "2026-03-05: hotel+accommodation 9->21 ab 2026-01-01, meal+hospitality=9 (restaurants bleiben 9%)",
530            "country_name": "Netherlands",
531            "standard_rate": 21,
532            "reduced_rates": {
533                "foodstuffs": 9,
534                "meal": 9,
535                "hospitality": 9,
536                "books": 9,
537                "pharmaceuticals": 9,
538                "medical": 9,
539                "passenger transport": 9,
540                "publictransport": 9,
541                "admission to cultural events": 9,
542                "admission to entertainment events": 9,
543                "hotel_old": 9,
544                "hotel": 21,
545                "accommodation_old": 9,
546                "accommodation": 21
547            }
548        },
549        "PL": {
550            "_comment": "2026-03-05: meal+hospitality added (=restaurants 8%)",
551            "country_name": "Poland",
552            "standard_rate": 23,
553            "reduced_rates": {
554                "pharmaceuticals": 8,
555                "medical": 8,
556                "passenger transport": 8,
557                "publictransport": 8,
558                "newspapers": 8,
559                "hotel": 8,
560                "restaurants": 8,
561                "meal": 8,
562                "hospitality": 8,
563                "admission to cultural events": 8,
564                "admission to sporting events": 8,
565                "admission to entertainment events": 8,
566                "foodstuffs": 5
567            }
568        },
569        "PT": {
570            "_comment": "2026-03-05: meal+hospitality added (=foodstuffs\/restaurants 6%)",
571            "country_name": "Portugal",
572            "standard_rate": 23,
573            "reduced_rates": {
574                "foodstuffs": 6,
575                "meal": 6,
576                "hospitality": 6,
577                "agricultural supplies": 13,
578                "books": 6,
579                "pharmaceuticals": 6,
580                "medical": 6,
581                "newspapers": 6,
582                "hotel": 6,
583                "publictransport": 6,
584                "passenger transport": 6
585            }
586        },
587        "RO": {
588            "_comment": "2026-03-05: standard_rate 19->21 ab 2025-08-01, alle saetze auf 11% konsolidiert, meal+hospitality=11",
589            "country_name": "Romania",
590            "standard_rate": 21,
591            "reduced_rates": {
592                "standard_old": 19,
593                "reduced_old": 9,
594                "books": 5,
595                "pharmaceuticals": 9,
596                "medical": 11,
597                "newspapers": 5,
598                "admission to cultural events": 5,
599                "admission to entertainment events": 5,
600                "hotel": 11,
601                "foodstuffs": 9,
602                "meal": 11,
603                "hospitality": 11,
604                "social housing": 5
605            }
606        },
607        "SK": {
608            "_comment": "2026-03-05: standard_rate 20->23 ab 2025-01-01, restaurants 12% neu, meal+hospitality=12",
609            "country_name": "Slovakia",
610            "standard_rate": 23,
611            "reduced_rates": {
612                "books": 10,
613                "foodstuffs": 10,
614                "medical": 10,
615                "pharmaceuticals": 10,
616                "admission to cultural events": 10,
617                "admission to entertainment events": 10,
618                "restaurants": 12,
619                "meal": 12,
620                "hospitality": 12
621            }
622        },
623        "SI": {
624            "_comment": "2026-07-03: books 9.5->5 (Umstellung 2020, kein _old)",
625            "country_name": "Slovenia",
626            "standard_rate": 22,
627            "reduced_rates": {
628                "foodstuffs": 9.5,
629                "meal": 9.5,
630                "hospitality": 9.5,
631                "books": 5,
632                "pharmaceuticals": 9.5,
633                "medical": 9.5,
634                "newspapers": 9.5,
635                "admission to sporting events": 9.5,
636                "admission to cultural events": 9.5,
637                "admission to entertainment events": 9.5,
638                "hotel": 9.5
639            }
640        },
641        "ES": {
642            "_comment": "2026-07-03: pharmaceuticals 10->4 (Superreducido fuer Humanarzneimittel), pharmaceuticals_add=10",
643            "country_name": "Spain",
644            "standard_rate": 21,
645            "reduced_rates": {
646                "special": 1.5,
647                "medical": 10,
648                "pharmaceuticals": 4,
649                "pharmaceuticals_add": 10,
650                "passenger transport": 10,
651                "specialmisc": 7,
652                "publictransport": 10,
653                "rental": 15,
654                "admission to cultural events": 10,
655                "admission to sporting events": 10,
656                "admission to entertainment events": 10,
657                "restaurants": 10,
658                "meal": 10,
659                "hospitality": 10,
660                "foodstuffs": 4,
661                "newspapers": 4
662            }
663        },
664        "SE": {
665            "_comment": "2026-03-05: meal+hospitality added (=foodstuffs 12%), temporaere Senkung auf 6% ab April 2026 noch nicht bestaetigt",
666            "country_name": "Sweden",
667            "standard_rate": 25,
668            "reduced_rates": {
669                "foodstuffs": 12,
670                "meal": 12,
671                "hospitality": 12,
672                "books": 6
673            }
674        },
675        "UK": {
676            "_comment": "2026-03-05: no changes",
677            "country_name": "United Kingdom",
678            "standard_rate": 20,
679            "reduced_rates": {
680                "property renovations": 5,
681                "foodstuffs": 0,
682                "books": 0,
683                "pharmaceuticals": 0,
684                "medical": 0,
685                "passenger transport": 0,
686                "publictransport": 0,
687                "newspapers": 0,
688                "childrens clothing": 0
689            }
690        },
691        "GB": {
692            "_comment": "2026-03-05: no changes",
693            "country_name": "United Kingdom",
694            "standard_rate": 20,
695            "reduced_rates": {
696                "property renovations": 5,
697                "foodstuffs": 0,
698                "books": 0,
699                "pharmaceuticals": 0,
700                "medical": 0,
701                "passenger transport": 0,
702                "publictransport": 0,
703                "newspapers": 0,
704                "childrens clothing": 0
705            }
706        }
707    }
708};
709/* 02.10.2026 06:32:01 */

Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.