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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.

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