Value Added Tax is charged on many goods and services at either the basic rate of21 % or the reduced rate of 15 %. The majority of goods and services are subject to the basic rate. The reduced rate applies to foods, medicines, printed matter, public transportation, undertaker services, water distribution, cultural activities, accommodation, constructions work and heating. Financial services are exempt from VAT.
If you provide goods or services as part of your own business or self-employment, you may be required to register for VAT purposes, to charge VAT to your clients and/or to submit VAT returns. Please check at your local finance office for further information.
Excise duty applies to mineral oils, alcohol, beer, wine and tobacco products. The duty is determined by fixed rates (with the exception of cigarettes, where the duty is a combination of the fixed rate and a percentage amount of the final retail price).
The rates of custom duties are specified in the Common Customs Tariff of the European Union.
Other indirect taxes include, for example, local taxes and charges for waste collection/disposal (usually paid as part of your rent or monthly charges), dog ownership, tourist tax, and charges for air or water pollution. If you are unsure about any of these charges please check with your local authority.