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Fresh update
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+15876
-15876
lines changed

‎data/AT.json

Lines changed: 475 additions & 475 deletions
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‎data/BE.json

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‎data/BG.json

Lines changed: 62 additions & 62 deletions
Original file line numberDiff line numberDiff line change
@@ -1,6 +1,68 @@
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{
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"additionalInformation": {},
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"vatRateResults": [
4+
{
5+
"memberState": "BG",
6+
"type": "REDUCED",
7+
"rate": {
8+
"type": "REDUCED_RATE",
9+
"value": 9
10+
},
11+
"situationOn": "2024-07-01+02:00",
12+
"cnCodes": {
13+
"code": [
14+
{
15+
"value": "4901",
16+
"description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
17+
},
18+
{
19+
"value": "4902",
20+
"description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
21+
},
22+
{
23+
"value": "4903 00 00",
24+
"description": "Children's picture, drawing or colouring books"
25+
},
26+
{
27+
"value": "4904 00 00",
28+
"description": "Music, printed or in manuscript, whether or not bound or illustrated"
29+
},
30+
{
31+
"value": "4905 91 00",
32+
"description": "In book form"
33+
}
34+
]
35+
},
36+
"cpaCodes": {
37+
"code": [
38+
{
39+
"value": "58.11.30",
40+
"description": "On-line books"
41+
},
42+
{
43+
"value": "58.13.2",
44+
"description": "On-line newspapers"
45+
},
46+
{
47+
"value": "58.14.2",
48+
"description": "On-line journals and periodicals"
49+
}
50+
]
51+
},
52+
"category": {
53+
"identifier": "LOAN_LIBRARIES",
54+
"description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
55+
}
56+
},
57+
{
58+
"memberState": "BG",
59+
"type": "STANDARD",
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"rate": {
61+
"type": "DEFAULT",
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"value": 20
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},
64+
"situationOn": "2024-07-01+02:00"
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},
466
{
567
"memberState": "BG",
668
"type": "REDUCED",
@@ -95,59 +157,6 @@
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},
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"comment": "The reduced rate is applicable for supply of specialised milk formulas (with partially hydrolysed protein and those for children with allergies) and dietetic foods for special medical purposes intended for infants."
97159
},
98-
{
99-
"memberState": "BG",
100-
"type": "REDUCED",
101-
"rate": {
102-
"type": "REDUCED_RATE",
103-
"value": 9
104-
},
105-
"situationOn": "2024-07-01+02:00",
106-
"cnCodes": {
107-
"code": [
108-
{
109-
"value": "4901",
110-
"description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
111-
},
112-
{
113-
"value": "4902",
114-
"description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
115-
},
116-
{
117-
"value": "4903 00 00",
118-
"description": "Children's picture, drawing or colouring books"
119-
},
120-
{
121-
"value": "4904 00 00",
122-
"description": "Music, printed or in manuscript, whether or not bound or illustrated"
123-
},
124-
{
125-
"value": "4905 91 00",
126-
"description": "In book form"
127-
}
128-
]
129-
},
130-
"cpaCodes": {
131-
"code": [
132-
{
133-
"value": "58.11.30",
134-
"description": "On-line books"
135-
},
136-
{
137-
"value": "58.13.2",
138-
"description": "On-line newspapers"
139-
},
140-
{
141-
"value": "58.14.2",
142-
"description": "On-line journals and periodicals"
143-
}
144-
]
145-
},
146-
"category": {
147-
"identifier": "LOAN_LIBRARIES",
148-
"description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
149-
}
150-
},
151160
{
152161
"memberState": "BG",
153162
"type": "REDUCED",
@@ -255,15 +264,6 @@
255264
"description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
256265
},
257266
"comment": "The reduced rate is applicable for the supply of restaurant and catering services, incl. the delivery of prepared or uncooked food and home delivery of food; this does not apply to restaurant and catering services, which consist in the supply of beer, wine and spirits, incl. in the cases of ancillary supply (where the principal supply is accompanied by another supply and the payment is determined as a total).The reduced rate is applicable on a temporary basis – until 31 December 2024."
258-
},
259-
{
260-
"memberState": "BG",
261-
"type": "STANDARD",
262-
"rate": {
263-
"type": "DEFAULT",
264-
"value": 20
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},
266-
"situationOn": "2024-07-01+02:00"
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}
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]
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}

‎data/CY.json

Lines changed: 54 additions & 54 deletions
Original file line numberDiff line numberDiff line change
@@ -12,20 +12,60 @@
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"cnCodes": {
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"code": [
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{
15-
"value": "84",
16-
"description": "CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF"
15+
"value": "49",
16+
"description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
1717
},
1818
{
19-
"value": "90",
20-
"description": "CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF"
19+
"value": "85",
20+
"description": "CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES"
2121
}
2222
]
2323
},
2424
"category": {
25-
"identifier": "MEDICAL_EQUIPMENT",
26-
"description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods"
25+
"identifier": "BOOKS",
26+
"description": "Books"
2727
},
28-
"comment": "3% VAT rate from 21\/7\/2023 \nLifting devices for the disabled \n(under tariff code 84.28)\nBraille typewriters and pocket size specialized electronic communication devices for the disabled (under tariff code 84.69)\nOrthopedic devices including medical surgical belts, bandage and crutches, splints, supports and other items and devices for fractures, items and prosthetic devices, hearing devices for the deaf (under tariff code 90.21)\nWheelchairs for the disabled \n(under tariff code 87.13)"
28+
"comment": "Books under tariff code 49.01-49.05\nAudio books for persons with disability under tariff code 85.23"
29+
},
30+
{
31+
"memberState": "CY",
32+
"type": "REDUCED",
33+
"rate": {
34+
"type": "SUPER_REDUCED_RATE",
35+
"value": 3
36+
},
37+
"situationOn": "2024-07-01+02:00",
38+
"cnCodes": {
39+
"code": {
40+
"value": "49",
41+
"description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
42+
}
43+
},
44+
"category": {
45+
"identifier": "NEWSPAPERS",
46+
"description": "Newspapers"
47+
},
48+
"comment": "under tariff code 49.01-49.05"
49+
},
50+
{
51+
"memberState": "CY",
52+
"type": "REDUCED",
53+
"rate": {
54+
"type": "SUPER_REDUCED_RATE",
55+
"value": 3
56+
},
57+
"situationOn": "2024-07-01+02:00",
58+
"cnCodes": {
59+
"code": {
60+
"value": "49",
61+
"description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
62+
}
63+
},
64+
"category": {
65+
"identifier": "PERIODICALS",
66+
"description": "Periodicals"
67+
},
68+
"comment": "under tariff code 49.01-49.05"
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},
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{
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"memberState": "CY",
@@ -38,20 +78,20 @@
3878
"cnCodes": {
3979
"code": [
4080
{
41-
"value": "49",
42-
"description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
81+
"value": "84",
82+
"description": "CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF"
4383
},
4484
{
45-
"value": "85",
46-
"description": "CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES"
85+
"value": "90",
86+
"description": "CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF"
4787
}
4888
]
4989
},
5090
"category": {
51-
"identifier": "BOOKS",
52-
"description": "Books"
91+
"identifier": "MEDICAL_EQUIPMENT",
92+
"description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods"
5393
},
54-
"comment": "Books under tariff code 49.01-49.05\nAudio books for persons with disability under tariff code 85.23"
94+
"comment": "3% VAT rate from 21\/7\/2023 \nLifting devices for the disabled \n(under tariff code 84.28)\nBraille typewriters and pocket size specialized electronic communication devices for the disabled (under tariff code 84.69)\nOrthopedic devices including medical surgical belts, bandage and crutches, splints, supports and other items and devices for fractures, items and prosthetic devices, hearing devices for the deaf (under tariff code 90.21)\nWheelchairs for the disabled \n(under tariff code 87.13)"
5595
},
5696
{
5797
"memberState": "CY",
@@ -720,46 +760,6 @@
720760
"description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
721761
},
722762
"comment": "Until 31\/8\/2022 was 5% - from 1\/9\/2022 is 9%"
723-
},
724-
{
725-
"memberState": "CY",
726-
"type": "REDUCED",
727-
"rate": {
728-
"type": "SUPER_REDUCED_RATE",
729-
"value": 3
730-
},
731-
"situationOn": "2024-07-01+02:00",
732-
"cnCodes": {
733-
"code": {
734-
"value": "49",
735-
"description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
736-
}
737-
},
738-
"category": {
739-
"identifier": "NEWSPAPERS",
740-
"description": "Newspapers"
741-
},
742-
"comment": "under tariff code 49.01-49.05"
743-
},
744-
{
745-
"memberState": "CY",
746-
"type": "REDUCED",
747-
"rate": {
748-
"type": "SUPER_REDUCED_RATE",
749-
"value": 3
750-
},
751-
"situationOn": "2024-07-01+02:00",
752-
"cnCodes": {
753-
"code": {
754-
"value": "49",
755-
"description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
756-
}
757-
},
758-
"category": {
759-
"identifier": "PERIODICALS",
760-
"description": "Periodicals"
761-
},
762-
"comment": "under tariff code 49.01-49.05"
763763
}
764764
]
765765
}

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