Lower VAT rates for pet food under VAT OSS in selected EU countries

  • Last update: 23.02.2024
  • Published: 06.11.2023
  • Read in: 5 min

Selling products categorised as pet food in Poland allows you to enjoy lower VAT rates on your sales. You might be curious about the possibility of applying similar preferential VAT rates in other EU member states. To explore how to identify the appropriate VAT rate for pet food in various selected EU countries,  please read the following article!lower vat rates for pet food as part of VAT OSS

How to benefit from lower VAT rates on livestock and pet food? Thanks to VAT OSS!

When conducting sales to retail customers in other EU countries, it’s crucial to apply the correct VAT rates corresponding to the customers’ country of residence (where the goods are received). However, there’s an exception for sales below EUR 10,000 (which may be taxed in the country from where the goods are dispatched).

For handling foreign VAT settlement, the VAT OSS procedure allows for a consolidated declaration, eliminating the need for local VAT registration and declaring separate VAT returns across different EU countries where sales occur.

Submitting VAT OSS returns and making VAT payments are carried out on a quarterly basis.

What VAT rate is livestock and pet food subject to in Poland?

Starting July 1, 2020, in Poland, livestock and pet food are subject to a new VAT rate of 8%, as outlined in Annex 3 of the VAT Act.

Lower rate of VAT on pet food - Belgium

Items marketed in Belgium as food for dogs, cats, caged birds like parrots and songbirds, aquarium fish, hamsters, guinea pigs, and other small pets are ineligible for the reduced VAT rate of 6% and will be subject to the standard rate of 21%.

Lower VAT rate on pet food - Cyprus

Similarly, the standard 19% rate typically applies here. The reduced rate of 5% only covers bird and fish food offered for sale.

Do you want to apply lower VAT rates?

Do you want to apply lower VAT rates?

Contact us and our specialists will explain to you how to do it! In addition, our offer includes accounting services for e-commerce and comprehensive solutions for VAT, VAT OSS and VAT EU – registration, declarations and settlements.

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Lower VAT rate on pet food - France

A preferential 10% VAT rate covers foodstuffs for animal consumption, but this does not apply to products classified under the following CN headings: 1501 10 90, 1501 20 90, 1514 19 10, 1521 90 99, 2930 20, 2930 30, 2930 70.

Lower rate of VAT on pet food - Ireland

Food additives and chemicals exclusively designed for animal feed might qualify for the 0% rate. Nonetheless, the standard 23% rate is imposed on food meant for dogs, cats, caged birds, or pets, regardless of packaging or sale. Pigeon feed is charged at a 0% rate. In specific situations, a reduced rate is also applicable to greyhound feed.

Lower VAT rate on pet food - Greece

The reduced rate of 13% does not apply to dog and cat food, hence the appropriate rate is the standard 24%.

Lower VAT rate on pet food - Slovenia

A reduced VAT rate of 9.5% will be applicable to pet food falling under CN headings 2301 to 2306, 2308 00, and 2309.

Furthermore, reduced rates will be applied to dog and cat food in specific countries: Germany (7%), Romania (9%), Luxembourg (3%), Finland (14%), and the Czech Republic (15%).

Lower VAT rates on pet food under VAT OSS in selected EU countries - summary

Entrepreneurs can leverage tax advantages by selling livestock and pet feeding products through the application of reduced VAT rates. However, eligibility for these lower rates may vary based on specific requirements outlined in local regulations. Hence, it’s crucial to thoroughly review the regulations in individual EU countries to determine eligibility for reduced rates.

If you’re seeking more information about preferential VAT rates or need assistance with VAT-related matters or e-commerce accounting, don’t hesitate to schedule a free consultation with our specialists. Whether it’s registrations, settlements, VAT returns, VAT OSS, or VAT EU.

To gain more knowledge about lower VAT rates, please check out our articles covering reduced VAT rates on coffee and dietary supplements across selected EU countries.

Tomasz Połeć Tomasz is a co-founder of Taxology and a tax advisor (license No. 12104), with 15+ years of experience in Polish and international consulting firms. Leveraging his expertise from numerous tax reviews and audits, he offers proficient tax advisory services to e-commerce companies. He specializes in advising on VAT and CIT settlements in e-commerce and logistics.