EU laws

• legislation covers EU countries: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden

• standard VAT rate: 15%

• reduced VAT rate: at least 5%

• VAT exemption for 'certain activities in the public interest,' such as medical care when carried out by specified personnel, excluding menstrual products 

• zero VAT rates may remain in place from legislation formed before EU laws mandated a minimum rate (see Ireland)