The list of goods with the 5% VAT is regulated by the Annex to the Act on tax on goods and services from 11 March 2004. This list includes, among others:



* Basic foods: bread, dairy products.

* Agricultural products.

* Nuts and fruits

* Animals and animal products (with some reservations).

* Meat and meat products.

* Fish and services related to fisheries.

*Alcohol free drinks.

* Ready- made meals.

* Books, regardless of the medium in which they are located.

* Specialist magazines .

 

* Notes in printed form.

 

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