21% 21% sale 21.0 100 percent 110 0% Reverse charge VAT 0 percent sale 120 12% 12% 12 percent sale 130 5% 5% 5 percent sale 140 0% 0% S 0 percent sale 150 0% 0% EX G 0 percent sale 160 0% 0% EX S 0 percent sale 170 0% 0% EU S 0 percent sale 180 0% 0% EU G 0 percent sale 400 21% 21% 21.0 percent purchase 410 21% 21% EU 21 percent purchase 420 12% 12% 12.0 percent purchase 430 12% 12% EU 12 percent purchase 440 5% 5% 5.0 percent purchase 450 5% 5% EU 5 percent purchase 460 21% 21% reverse charge 21 percent purchase 470 21% 21% EX G 21 percent purchase 480 21% 21% EX S 21 percent purchase