10 VAT 20% 20% 20 percent sale 20 VAT 10% 10% 10 percent sale 30 VAT 0% 0% 0 percent sale 40 VAT 0% with the right to deduct previous tax 0% - prev. tax deductible 0 percent sale 50 VAT 0% without the right to deduct previous tax 0% - prev. tax not deductible 0 percent sale 60 VAT 20% 20% 20 percent purchase 70 VAT 10% 10% 10 percent purchase 80 VAT 0% 0% 0 percent purchase 90 VAT 0% - import VAT exempt 0% - import 0 percent purchase 100 VAT 20% - import general rate 20% - import 20 percent purchase 110 VAT 10% - import specific rate 10% - import 10 percent purchase 120 VAT 8% - deductible farmers compensation 8% - farmers deductible 8 percent purchase 130 VAT 8% - non-deductible farmers compensation 8% - farmers non-deductible 8 percent purchase