<P> Vietnam has three VAT rates: 0 percent, 5 percent and 10 percent . 10 percent is the standard rate applied to most goods and services unless otherwise stipulated . </P> <P> A variety of goods and service transactions may qualify for VAT exemption . </P> <Table> <Tr> <Th> Country </Th> <Th> Standard rate (current) </Th> <Th> Reduced rate (current) </Th> <Th> Abbreviation </Th> <Th> Local name </Th> </Tr> <Tr> <Td> Austria </Td> <Td> 7001200000000000000 ♠ 20% </Td> <Td> 7001100000000000000 ♠ 10% for rental for the purpose of habitation, food, garbage collection, most transportation, etc . <P> 13% for plants, live animals and animal food, art, wine (if bought directly from the winemaker), etc . </P> </Td> <Td> MwSt. / USt . </Td> <Td> Mehrwertsteuer / Umsatzsteuer </Td> </Tr> <Tr> <Td> Belgium </Td> <Td> 7001210000000000000 ♠ 21% </Td> <Td> 7001120000000000000 ♠ 12% or 6% (for food or live necessary consumables) or 0% in some cases </Td> <Td> BTW TVA MWSt </Td> <Td> Belasting over de toegevoegde waarde Taxe sur la Valeur Ajoutée Mehrwertsteuer </Td> </Tr> <Tr> <Td> Bulgaria </Td> <Td> 7001200000000000000 ♠ 20% </Td> <Td> 7000900000000000000 ♠ 9% (hotels) or 0% </Td> <Td> ДДС </Td> <Td> Данък добавена стойност </Td> </Tr> <Tr> <Td> Croatia </Td> <Td> 7001250000000000000 ♠ 25% </Td> <Td> 7001130000000000000 ♠ 13% (since 1 January 2014) or 5% (since 1 January 2013) </Td> <Td> PDV </Td> <Td> Porez na dodanu vrijednost </Td> </Tr> <Tr> <Td> Cyprus </Td> <Td> 7001190000000000000 ♠ 19% </Td> <Td> 7000500000000000000 ♠ 5% (8% for taxi and bus transportation) </Td> <Td> ΦΠΑ </Td> <Td> Φόρος Προστιθέμενης Αξίας </Td> </Tr> <Tr> <Td> Czech Republic </Td> <Td> 7001210000000000000 ♠ 21% </Td> <Td> 7001150000000000000 ♠ 15% (food, public transport) or 7001100000000000000 ♠ 10% (medicines, pharmaceuticals, books and baby foodstuffs) </Td> <Td> DPH </Td> <Td> Daň z přidané hodnoty </Td> </Tr> <Tr> <Td> Denmark </Td> <Td> 7001250000000000000 ♠ 25% </Td> <Td> 0% </Td> <Td> moms </Td> <Td> Meromsætningsafgift </Td> </Tr> <Tr> <Td> Estonia </Td> <Td> 7001200000000000000 ♠ 20% </Td> <Td> 7000900000000000000 ♠ 9% </Td> <Td> km </Td> <Td> käibemaks </Td> </Tr> <Tr> <Td> Finland </Td> <Td> 7001240000000000000 ♠ 24% </Td> <Td> 7001140000000000000 ♠ 14% (foodstuffs, restaurants) or 10% (medicines, cultural services and events, passenger transport, hotels, books and magazines) </Td> <Td> ALV Moms </Td> <Td> Arvonlisävero (Finnish) Mervärdesskatt (Swedish) </Td> </Tr> <Tr> <Td> France </Td> <Td> 7001200000000000000 ♠ 20% </Td> <Td> 7001100000000000000 ♠ 10% or 5.5% or 2.1% </Td> <Td> TVA </Td> <Td> Taxe sur la valeur ajoutée </Td> </Tr> <Tr> <Td> Germany </Td> <Td> 7001190000000000000 ♠ 19% (Heligoland 0%) </Td> <Td> 7000700000000000000 ♠ 7% for foodstuffs (except luxury -), books, flowers etc., 0% for postage stamps . (Heligoland always 0%) </Td> <Td> MwSt. / USt . </Td> <Td> Mehrwertsteuer / Umsatzsteuer </Td> </Tr> <Tr> <Td> Greece </Td> <Td> 7001240000000000000 ♠ 24% (16% on Aegean islands) </Td> <Td> 7001130000000000000 ♠ 13% (6.5% for hotels, books and pharmaceutical products) (8% and 4% on Aegean islands) </Td> <Td> ΦΠΑ </Td> <Td> Φόρος Προστιθέμενης Αξίας </Td> </Tr> <Tr> <Td> Hungary </Td> <Td> 7001270000000000000 ♠ 27% </Td> <Td> 7001180000000000000 ♠ 18% (milk and dairy products, cereal products, hotels, tickets to outdoor music events) or 5% (pharmaceutical products, medical equipment, books and periodicals, some meat products, district heating, heating based on renewable sources, live music performance under certain circumstances) or 0% (postal services, medical services, mother's milk, etc .) </Td> <Td> ÁFA </Td> <Td> Általános forgalmi adó </Td> </Tr> <Tr> <Td> Ireland </Td> <Td> 7001230000000000000 ♠ 23% </Td> <Td> 7001135000000000000 ♠ 13.5% or 9.0% or 4.8% or 0% </Td> <Td> CBL VAT </Td> <Td> Cáin Bhreisluacha (Irish) Value Added Tax (English) </Td> </Tr> <Tr> <Td> Italy </Td> <Td> 7001220000000000000 ♠ 22% (Livigno 0%) </Td> <Td> 7001100000000000000 ♠ 10% (hotels, bars, restaurants and other tourism products, certain foodstuffs, plant protection products and special works of building restoration, home - use utilities: electricity, gas used for cooking and water or 4% (e.g. grocery staples, daily or periodical press and books, works for the elimination of architectural barriers, some kinds of seeds, fertilizers) </Td> <Td> IVA </Td> <Td> Imposta sul Valore Aggiunto </Td> </Tr> <Tr> <Td> Latvia </Td> <Td> 7001210000000000000 ♠ 21% </Td> <Td> 7001120000000000000 ♠ 12% or 0% </Td> <Td> PVN </Td> <Td> Pievienotās vērtības nodoklis </Td> </Tr> <Tr> <Td> Lithuania </Td> <Td> 7001210000000000000 ♠ 21% </Td> <Td> 7000900000000000000 ♠ 9% or 5% </Td> <Td> PVM </Td> <Td> Pridėtinės vertės mokestis </Td> </Tr> <Tr> <Td> Luxembourg </Td> <Td> 7001170000000000000 ♠ 17% </Td> <Td> 7001140000000000000 ♠ 14% on certain wines, 8% on public utilities, or 3% on books and press, food (including restaurant meals), children's clothing, hotel stays, and public transit </Td> <Td> TVA </Td> <Td> Taxe sur la Valeur Ajoutée </Td> </Tr> <Tr> <Td> Malta </Td> <Td> 7001180000000000000 ♠ 18% </Td> <Td> 7000700000000000000 ♠ 7% or 5% or 0% </Td> <Td> VAT </Td> <Td> Taxxa tal - Valur Miżjud </Td> </Tr> <Tr> <Td> Netherlands </Td> <Td> 7001210000000000000 ♠ 21% </Td> <Td> 7000600000000000000 ♠ 6% for special categories of products and services like food, medicine and art . <P> 0% for products and services that are already taxed in other countries or systems, for excise goods, and for fish . </P> </Td> <Td> BTW </Td> <Td> Belasting over de toegevoegde waarde / Omzetbelasting </Td> </Tr> <Tr> <Td> Poland </Td> <Td> 7001230000000000000 ♠ 23% </Td> <Td> 7000800000000000000 ♠ 8% or 5% or 0% </Td> <Td> PTU / VAT </Td> <Td> Podatek od towarów i usług </Td> </Tr> <Tr> <Td> Portugal </Td> <Td> 7001230000000000000 ♠ 23% 22% in Madeira and 18% in Azores (Minimum 70% of mainland rate) </Td> <Td> 7001130000000000000 ♠ 13% or 6% 12% or 5% in Madeira and 9% or 4% in Azores (Minimum 70% of mainland rate) </Td> <Td> IVA </Td> <Td> Imposto sobre o Valor Acrescentado </Td> </Tr> <Tr> <Td> Romania </Td> <Td> 7001190000000000000 ♠ 19% </Td> <Td> 7000900000000000000 ♠ 9% (food and non-alcoholic drinks) or 5% (buyers of new homes under special conditions) </Td> <Td> TVA </Td> <Td> Taxa pe valoarea adăugată </Td> </Tr> <Tr> <Td> Slovakia </Td> <Td> 7001200000000000000 ♠ 20% </Td> <Td> 7001100000000000000 ♠ 10% </Td> <Td> DPH </Td> <Td> Daň z pridanej hodnoty </Td> </Tr> <Tr> <Td> Slovenia </Td> <Td> 7001220000000000000 ♠ 22% </Td> <Td> 7000950000000000000 ♠ 9.5% </Td> <Td> DDV </Td> <Td> Davek na dodano vrednost </Td> </Tr> <Tr> <Td> Spain </Td> <Td> 7001210000000000000 ♠ 21% 7% in Canary Islands (not part of EU VAT area) </Td> <Td> 7001100000000000000 ♠ 10% (10% from 1 September 2012) or 4% 3% or 0% in Canary Islands </Td> <Td> IVA IGIC </Td> <Td> Impuesto sobre el Valor Añadido Impuesto General Indirecto Canario </Td> </Tr> <Tr> <Td> Sweden </Td> <Td> 7001250000000000000 ♠ 25% </Td> <Td> 7001120000000000000 ♠ 12% (e.g. food, hotels and restaurants), 6% (e.g. books, passenger transport, cultural events and activities), 0% (e.g. insurance, financial services, health care, dental care, prescription drugs, education, immovable property) </Td> <Td> Moms </Td> <Td> Mervärdesskatt </Td> </Tr> <Tr> <Td> United Kingdom </Td> <Td> 7001200000000000000 ♠ 20% 0% on Channel Islands and Gibraltar (not part of EU VAT area) </Td> <Td> 7000500000000000000 ♠ 5% residential energy / insulation / renovations, feminine hygiene products, child safety seats and mobility aids and 0% for life necessities--basic food, water, prescription medications, medical equipment and medical supply, public transport, children's clothing, books and periodicals . Also 0% for new building construction (but standard rate for building demolition, modifications, renovation etc .) </Td> <Td> VAT </Td> <Td> Value Added Tax </Td> </Tr> </Table> <Tr> <Th> Country </Th> <Th> Standard rate (current) </Th> <Th> Reduced rate (current) </Th> <Th> Abbreviation </Th> <Th> Local name </Th> </Tr>

What is the value added tax in france
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