EU VAT Rate Rules — Standard, Reduced, Super-Reduced, Zero and Parking Rates (Directive 2022/542)
How the EU VAT Directive limits national VAT rates: the 15% minimum standard rate with no maximum (Art 97), two reduced rates of at least 5% on up to 24 Annex III points, one rate below 5% and a zero rate on up to seven points (Art 98), the Article 105a grandfathering of super-reduced, zero and parking rates after Directive 2022/542, the 2030 and 2032 deadlines, the Article 104 island and regional derogations, and who applies which derogation per the Commission's COM(2025) 585 report.