A União Europeia estabelece as regras gerais do IVA / VAT por meio das Directivas Europeias e definiu a taxa base mínima em 15%.
A Shopkit não garante que a lista abaixo está permanentemente atualizada, uma vez que podem existir alterações nos regimes tributários dos países envolvidos. Confirma sempre as taxas dos países onde operas o teu negócio.
Os 27 estados membros são livres para definir suas taxas de VAT padrão. A União Europeia também permite um máximo de duas taxas reduzidas, a mais baixa das quais deve ser de 5% ou mais. Alguns países têm variações, incluindo uma terceira taxa reduzida de VAT, que já tinham em vigor antes de sua adesão à União Europeia.
Os Estados-membros aplicam a taxa base aos bens e serviços que não são considerados como excepções na aplicação das regras de VAT.
Os Estados-Membros podem definir taxas reduzidas para certos bens e serviços. Por norma, tratam-se de bens de primeira necessidade ou alimentares, considerados como essenciais, e prestações de serviços, incluindo e-books; combustível doméstico; confecções; e produtos de higiene feminina. Para mais informações visita a página oficial sobre Taxas do IVA aplicadas nos países da UE.
| Taxa reduzida | Portugal - Continental | Portugal - Açores | Portugal - Madeira | Áustria | Bélgica | Bulgária | Croácia | Chipre | República Checa | Dinamarca | Estónia | Finlândia | França | Alemanha | Grécia | Hungria | Irlanda | Itália | Letónia | Lituânia | Luxemburgo | Malta | Países Baixos | Polónia | Roménia | Eslováquia | Eslovénia | Espanha - Peninsular | Espanha - Baleares | Suécia |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Admissão a certos eventos culturais | 13% | 9% | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 2.1% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Admissão a certos serviços culturais | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | 10% | n/a |
| Admissão a certos concertos ao ar-livre | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 18% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Admissão a eventos culturais | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5.5% | 7% | n/a | n/a | 9% | 10% | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a |
| Admissão a eventos culturais (excepto cinema) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 6% |
| Produtos relacionados com a produção agrícola | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9.5% | 10% | 10% | n/a |
| Produtos relacionados com a produção agrícola (excepto pesticidas) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Áudio Livros | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| bicicletas | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Livros | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Livros (excluem-se aqueles que têm conteúdo impróprio para menores) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Livros (excluem-se os e-books) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | 9% | n/a | n/a | n/a | n/a | 5% | n/a | n/a | 12% | 9% | n/a | n/a | n/a | n/a | 5% | 10% | n/a | n/a | n/a | n/a |
| Livros (excluem-se aqueles que têm conteúdo obsceno ou violento) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Livros (incluem-se os e-books) | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | 9% | n/a | n/a | n/a | n/a | n/a | n/a | 6% |
| Livros, brochuras e folhetos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos produtos relacionados com a produção agrícola | 6% | 4% | 4% | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos alimentos para animais | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Determinados livros | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos livros (incluindo e-books) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos produtos higiénicos femininos | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos fertilizantes | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos alimentos | 6% | 4% | 4% | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos equipamentos médicos para pessoas com deficiência | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | 3% | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos suprimentos médicos para pessoas com deficiência | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos jornais e publicações periódicas | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | 4% | 4% | n/a |
| Certas bebidas não alcóolicas | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos produtos farmacêuticos | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | 9% | n/a | n/a | n/a | n/a | 10% | 10% | n/a |
| Certos alimentos vendidos em takeaway | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certas admissões para teatros e concertos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos pneus e câmaras de ar para uso agrícola | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos vinhos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 14% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certas peças de arte, artigos de colecção e antiguidades | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Certos serviços de escrita e composição | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Assentos para crianças em automóveis | 6% | 4% | 4% | n/a | n/a | n/a | 13% | 5% | 15% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Roupa e calçado para crianças | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Fraldas para crianças | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Livros de desenho e pintura para crianças | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Roupa para casa | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Café | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Flores cortadas e plantas para uso decorativo | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | 15% | n/a | n/a | n/a | 10% | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Flores cortadas e plantas para uso decorativo (com algumas excepções) e produção de alimentos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Flores cortadas e plantas para uso decorativo e produção de alimentos | 6% | 4% | 4% | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9.5% | n/a | n/a | n/a |
| Flores cortadas e plantas para a produção de alimentos | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 14% | 5.5% | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | 0% | n/a | n/a | 9% | n/a | n/a | 10% | 10% | n/a |
| Flores cortadas para a produção de alimentos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Jornais diários (com menos de 50% de publicidade) | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| E-books | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a |
| E-books e publicações digitais | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| E-books com ISBN | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Lenha | 6% | 4% | 4% | 13% | 6% | n/a | n/a | n/a | 15% | n/a | n/a | n/a | 10% | 7% | n/a | n/a | 13.5% | 10% | n/a | 9% | 8% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Comida para bebés e crianças pequenas, bem como fraldas e assentos para carros | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Comida para crianças | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alimentos | 13% | 9% | 12% | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | 18% | 13.5% | 10% | n/a | n/a | 3% | n/a | n/a | n/a | 9% | n/a | 9.5% | 10% | 10% | n/a |
| Alimentos (excluem-se alimentos essenciais para a nutrição de crianças e alimentos sem glúten) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 15% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alimentos (excluem-se alimentos para animais) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alimentos (excluem-se animais vivos) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 14% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alimentos (excluiu-se comida para criança e alimentos sem glúten) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Sumos de fruta | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Artigos de higiene (lenços higiénicos, tampões higiénicos e fraldas) | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Mapas, mapas hidrográficos e outros semelhantes de todos os tipos, incluindo atlas, mapas de parede, planos topográficos e globos impressos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Atendimento médico e odontológico | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 15% | n/a | n/a | n/a | n/a | 7% | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Equipamento médico para pessoas com deficiência | 6% | 4% | 4% | n/a | n/a | n/a | n/a | 5% | 15% | n/a | 9% | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | 5% | n/a | 5% | n/a | n/a | 9% | n/a | 9.5% | n/a | n/a | n/a |
| Produtos médicos para pessoas com deficiência | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Pequenos consertos de bicicletas, sapatos e artigos de couro, roupas e roupa de casa | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | 5% | n/a | n/a | n/a | n/a | 9.5% | n/a | n/a | 12% |
| Pequenos consertos de bicicletas | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Pequenos consertos de bicicletas, sapatos e artigos de couro e roupa de casa | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Capacetes de motociclismo e ciclismo | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Veículos motores para pessoas com deficiência | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Instrumentos musicais | 13% | 9% | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Mostarda, pimenta doce (especiarias) e algumas especiarias processadas (ex. pimenta, tomilho) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a |
| Jornais (excepto jornais diários publicados com menos de 50% do conteúdo publicitário) | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Jornais e revistas (publicados mais de uma vez por mês) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Jornais e publicações periódicas | n/a | n/a | n/a | 10% | n/a | n/a | n/a | 5% | 10% | n/a | 9% | n/a | n/a | n/a | n/a | 5% | 9% | n/a | 12% | n/a | n/a | 5% | 9% | n/a | 5% | n/a | 9.5% | n/a | n/a | n/a |
| Jornais e publicações periódicas (excepto aqueles com conteúdo prejudicial a menores e/ou com mais de 50% da publicidade) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Jornais e publicações periódicas (vendidos por assinatura) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Jornais e publicações periódicas (algumas excepções) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Jornais e publicações periódicas (com certas excepções) | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Jornais e algumas publicações periódicas | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 6% |
| Bebidas não alcoólicas | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | 15% | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 12% |
| Jornais online | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Outros artigos impressos, incluindo imagens e fotografias impressas - apenas revistas regionais ou locais (qualquer versão eletrónica dos produtos mencionados acima) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Publicações periódicas (revistas que não sejam periódicos científicos com menos de 50% do conteúdo de publicidade) | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Produtos farmacêuticos | n/a | n/a | n/a | 10% | n/a | n/a | n/a | 5% | n/a | n/a | n/a | 10% | 10% | n/a | 13% | n/a | n/a | n/a | 12% | 5% | n/a | n/a | n/a | n/a | 9% | n/a | 9.5% | n/a | n/a | n/a |
| Produtos farmacêuticos (destinados ao uso humano) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Produtos farmacêuticos (apenas medicamentos aprovados e prescritos por um médico) | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Serviços de fotografia | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Medicamentos prescritos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Produtos farmacêuticos prescritos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Material publicitário impresso | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 14% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Livros impressos | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a |
| Livros impressos (incluindo e-books) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Impressão e outros serviços relacionados com a produção de revistas para organizações sem fins lucrativos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% |
| Serviços de impressão para publicações de organizações sem fins lucrativos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Revistas regionais ou locais | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Prestações de serviços de reparações de aparelhos domésticos | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Restaurantes | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Sementes | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Sapatos e artigos em couro | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Refrigerantes | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | 14% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | 9% | n/a | 9.5% | n/a | n/a | n/a |
| Alguns produtos agrícolas | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns produtos relacionados com a produção agrícola | 13% | 9% | 12% | 10% | 6% | n/a | n/a | 5% | 15% | n/a | n/a | 14% | 10% | n/a | 13% | n/a | 4.8% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a |
| Algumas cervejas | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | n/a |
| Alguns livros | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns livros (excluindo e-books) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | 4% | n/a |
| Alguns livros (incluindo e-books) | 6% | 4% | 4% | n/a | 6% | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns flores cortadas e plantas para a produção de alimentos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns jornais diários e semanais | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns e-books | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns produtos alimentares | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns alimentos necessários para a produção de alimentos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns alimentos | 6% | 4% | 4% | n/a | 12% | n/a | 13% | n/a | n/a | n/a | n/a | n/a | 5.5% | 7% | 13% | n/a | 0% | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | 4% | 4% | 12% |
| Alguns alimentos (incluindo pão, leite e produtos lácteos para crianças) | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns alimentos (incluindo serviços em takeaway) | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns vegetais e frutas produzidos localmente | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns cuidados médicos e odontológicos | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Algum equipamento médico | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Algum equipamento médico para pessoas com deficiência | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | 10% | 10% | n/a |
| Algum equipamento médico para pessoas com deficiência (excluem-se reparações) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Algum equipamento médico para deficientes | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 4% | 4% | n/a |
| Alguns medicamentos para consumo humano | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns medicamentos para uso veterinário (excepto animais de estimação) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns jornais e periódicos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 2.1% | n/a | 6% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Algumas bebidas não alcoólicas | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5.5% | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns pesticidas e fertilizantes | n/a | n/a | n/a | n/a | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns produtos farmacêuticos | n/a | n/a | n/a | n/a | 6% | n/a | n/a | n/a | 10% | n/a | n/a | n/a | 2.1% | n/a | 6% | n/a | 13.5% | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | 4% | 4% | n/a |
| Alguns medicamentos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 15% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns refrigerantes | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | n/a | 10% | 10% | n/a |
| Algumas comidas para consumo humano (excluem-se alguns alimentos processados e pré-cozidos) | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguma comida vendida em takeaway | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 18% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9.5% | n/a | n/a | n/a |
| Algumas especiarias não processadas (ex. cominho, açafrão, açafrão) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a |
| Algumas obras de arte e antiguidades | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Algumas obras de arte, artigos de colecção e antiguidades | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | 9% | n/a | n/a | n/a | n/a | n/a | n/a | 12% |
| Alguns escritores e serviços de compositores | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Alguns serviços de escritores e compositores (direitos de autor) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 3% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Sopas, caldos, alimentos homogeneizados e dietéticos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Revistas especializadas | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 8% | n/a | n/a | n/a | n/a | n/a | n/a |
| Suprimentos de comida e bebida (algumas excepções) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Suprimentos de sementes e plantas para uso na produção de alimentos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Ração para animais | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Serviços de takeaway | n/a | n/a | n/a | 10% | n/a | n/a | n/a | n/a | 15% | n/a | n/a | 14% | 10% | 7% | n/a | n/a | 13.5% | 10% | n/a | n/a | 3% | n/a | 9% | n/a | 5% | n/a | n/a | 10% | 10% | 12% |
| Serviços de takeaway (excluem-se refrigerantes e bebidas alcoólicas) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Painéis solares térmicos e fotovoltaicos | 6% | 4% | 4% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Bilhetes para concertos | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Serviços de turismo | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13% | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Frutas tropicais e cítricas, algumas nozes comestíveis, frutas cítricas ou cascas de melão | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a |
| Velas de cera (sem decoração) | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 0% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Vinho | 13% | 9% | 12% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Vinho de produção agrícola | n/a | n/a | n/a | 13% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Obras de arte e antiguidades | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 13.5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Obras de arte, artigos de colecção e antiguidades | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 5% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
| Escritores e compositores | n/a | n/a | n/a | 10% | 6% | n/a | n/a | 5% | 15% | n/a | n/a | 10% | 10% | 7% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 9% | n/a | n/a | n/a | 9.5% | n/a | n/a | 6% |
| Escritores, compositores e produção de alimentos | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | 15% | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a | n/a |
