27% GENERAL VAT RATE: chocolate, shoes, electronic devices, 18% REDUCED VAT RATE: items manufactured with wheat, flour and starch, certain dairy products, services that grant admission to musical and dancing events, 5% REDUCED VAT RATE: pharmaceuticals and medical devices, books (on paper), services on the internet, fresh and UHT milk, 0% VAT RATE: journals published at least four times a week (daily newspapers),

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