Member States may amend the levels of their reduced and normal VAT rates on condition that the amendments bring the rates closer to the proposed approximated brackets of 4 to 9% for the reduced rate and 14 to 20% for the normal rate.
Medlemslandene kan ændre niveauet for deres nedsatte og normale satser, forudsat at ændringerne bringer satserne tættere på de foreslåede, tilnærmede niveauer på 4% — 9% for den nedsatte sats og 14% — 20% for den normale sats.