10 22% VAT VAT charged at a rate of 22% 22 percent sale 20 9,5% VAT VAT charged at a rate of 9,5% 9.5 percent sale 30 5% VAT VAT charged at a rate of 5% 5 percent sale 40 22% VAT recipient VAT charged by the recipient at a rate of 22% 22 percent sale 50 9,5% VAT recipient VAT charged by the recipient at a rate of 9,5% 9.5 percent sale 60 5% VAT recipient VAT charged by the recipient at a rate of 5% 5 percent sale 70 0% VAT EU VAT charged from acquisitions of goods and services from other EU Member States at a rate of 0% 0 percent sale 80 22% VAT distance Distance selling goods at a rate of 22% 22 percent sale 90 9,5% VAT distance Distance selling goods at a rate of 9,5% 9.5 percent sale 100 5% VAT distance Distance selling goods at a rate of 5% 5 percent sale 110 22% VAT EU installation VAT charged from assembly and installation of goods in other EU Member States at a rate of 22% 22 percent sale 120 9,5% VAT EU installation VAT charged from assembly and installation of goods in other EU Member States at a rate of 9,5% 9.5 percent sale 130 5% VAT EU installation VAT charged from assembly and installation of goods in other EU Member States at a rate of 5% 5 percent sale 140 0% VAT without deduction VAT charged at a rate of 0% without deduction 0 percent sale 150 22% VAT self-assessment VAT charged on the basis of self-assessment as a recipient of goods and services at a rate of 22% 22 percent sale 160 9,5% VAT self-assessment VAT charged on the basis of self-assessment as a recipient of goods and services at a rate of 9,5% 9.5 percent sale 170 5% VAT self-assessment VAT charged on the basis of self-assessment as a recipient of goods and services at a rate of 5% 5 percent sale 180 22% VAT 76.a VAT charged on the basis of self-assessment as a recipient of goods and services specified in Article 76.a at a rate of 22% 22 percent sale 190 9,5% VAT 76.a VAT charged on the basis of self-assessment as a recipient of goods and services specified in Article 76.a at a rate of 9,5% 9.5 percent sale 200 22% VAT imports self-assessment VAT charged on the basis of self-assessment of imports at a rate of 22% 22 percent sale 210 9,5% VAT imports self-assessment VAT charged on the basis of self-assessment of imports at a rate of 9,5% 9.5 percent sale 220 5% VAT imports self-assessment VAT charged on the basis of self-assessment of imports at a rate of 5% 5 percent sale 230 22% VAT VAT deduction at a rate of 22% 22 percent purchase 240 9,5% VAT VAT deduction at a rate of 9,5% 9.5 percent purchase 250 5% VAT VAT deduction at a rate of 5% 5 percent purchase 260 22% VAT non-deductible VAT non-deductible at a rate of 22% 22 percent purchase 270 9,5% VAT non-deductible VAT non-deductible at a rate of 9,5% 9.5 percent purchase 280 5% VAT non-deductible VAT non-deductible at a rate of 5% 5 percent purchase 290 22% VAT EU goods VAT deduction on acquisitions of goods from other EU Member States at the rate of 22% 22 percent purchase 300 9,5% VAT EU goods VAT deduction on acquisitions of goods from other EU Member States at the rate of 9,5% 9.5 percent purchase 310 5% VAT EU goods VAT deduction on acquisitions of goods from other EU Member States at the rate of 5% 5 percent purchase 320 22% VAT EU services VAT deduction on acquisitions of services from other EU Member States at the rate of 22% 22 percent purchase 330 9,5% VAT EU services VAT deduction on acquisitions of services from other EU Member States at the rate of 9,5% 9.5 percent purchase 340 5% VAT EU services VAT deduction on acquisitions of services from other EU Member States at the rate of 5% 5 percent purchase 350 0% VAT VAT deduction from purchases of goods and services, acquisition of goods and services received from other EU Member States and from imports at a rate of 0% 0 percent purchase 360 22% VAT real estate VAT deduction from the purchase of real estate at the rate of 22% 22 percent purchase 370 9,5% VAT real estate VAT deduction from the purchase of real estate at the rate of 9,5% 9.5 percent purchase 380 5% VAT real estate VAT deduction from the purchase of real estate at the rate of 5% 5 percent purchase 390 22% VAT 76.a VAT deduction from the purchase of real estate specified in Article 76.a at a rate of 22% 22 percent purchase 400 9,5% VAT 76.a VAT deduction from the purchase of real estate specified in Article 76.a at a rate of 9,5% 9.5 percent purchase 410 5% VAT 76.a VAT deduction from the purchase of real estate specified in Article 76.a at a rate of 5% 5 percent purchase 420 22% VAT fixed assets VAT deduction from the purchase of other fixed assets at the rate of 22% 22 percent purchase 430 9,5% VAT fixed assets VAT deduction from the purchase of other fixed assets at the rate of 9,5% 9.5 percent purchase 440 5% VAT fixed assets VAT deduction from the purchase of other fixed assets at the rate of 5% 5 percent purchase 450 0% VAT fixed assets VAT deduction from the purchase of other fixed assets at the rate of 0% 0 percent purchase 460 22% VAT EU fixed assets VAT deduction from the purchase of other fixed assets from other EU Member States at the rate of 22% 22 percent purchase 470 9,5% VAT EU fixed assets VAT deduction from the purchase of other fixed assets from other EU Member States at the rate of 9,5% 9.5 percent purchase 480 5% VAT EU fixed assets VAT deduction from the purchase of other fixed assets from other EU Member States at the rate of 5% 5 percent purchase