1. European
  2. Legislation (EU)
  3. EU Directives
  4. 2006
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  1. Directive 2006/112/EC - Value Added Tax Directive (VAT)
  2. Title VIII Rates (arts. 93-130)
  3. Chapter 2 Structure and level of rates (arts. 96-105b)
  4. Section 1 Standard rate (arts. 96-97)
  5. Article 97
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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 17 July 2018 - onwards
  Version 5 of 5    

Article 97

The standard rate shall not be lower than 15 %.

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