It has been announced that the general statutory VAT will be raised to 21% from 19% as of October 2012. To some products and services, a reduced rate of 6% applies. This lower rate is not affected by the upcoming change in legislation.
Products to which the 6% rate applies are: foodstuffs and ingredients, non-alcoholic beverages and food supplements. Catering and take-away are also taxed at 6%.
Several relevant services/products, which are not charged a 6% rate include: hairdressing, repair of bicycles, shoes and leather items.
All other products and services fall within the higher VAT rates and are therefore affected by the VAT raise.