The European Union (EU) changed its VAT Directive on December 7, 2021, mandating Member States to set a standard VAT rate of at least 15%, with options for lower rates for specific products. Despite this, many EU countries have VAT rates ranging from 20% to 23%, with Hungary having the highest standard rate at 27%. The ECOFIN decision to allow Member States to apply a 0% VAT rate to basic foodstuffs, including fruit and vegetables, could significantly affect VAT policies in the EU and is expected to be implemented in the first half of 2022. Hungary's VAT rates for fruits and vegetables depend on the product, with a general rate of 27%, 18% for bread, and 5% for live animals, milk, meat, and certain services.