Appendix 19C: VAT reduced rate (Germany)

7% rate

A reduced rate of VAT of 7% is applied in Germany to the following (non-exhaustive list):

1.  

   •     Live animals, namely:

2.  
   1.  

      –     mules and hinnies;

   2.  

      –     domestic cattle including pedigreed breeder animals;

   3.  

      –     domestic pigs including pedigreed breeder animals;

   4.  

      –     domestic sheep including pedigreed breeder animals;

   5.  

      –     domestic goats including pedigreed breeder animals;

   6.  

      –     poultry (chickens, ducks, geese, turkeys and guinea fowls);

   7.  

      –     pet rabbits;

   8.  

      –     pigeons;

   9.  

      –     bees; and

   10.  

       –     trained guide dogs for the blind.

3.  

   •     Meat and edible slaughter by-products.

4.  

   •     Fish and crustaceans, molluscs and other aquatic invertebrates, except ornamental fish, lobsters, oysters and snails.

5.  

   •     Milk and milk products; bird's eggs and egg yolk, except inedible eggs without shell and inedible egg yolk; natural honey.

6.  

   •     Other products of animal origin, namely:

7.  
   1.  

      –     stomachs of domestic cattle and poultry; and

   2.  

      –     raw bones.

8.  

   •