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Yeah unfortunately EU countries have adopted complicated VAT systems in the sense that they have different rates on different categories of goods and services.

New Zealand has a much more sensible system: other than a few categories of services that are zero-rated (like land) for GST (what NZ calls VAT) everything is charged at a flat rate of 15%. It eliminates all the bullshit like decade long court proceedings about whether something is a cake or a biscuit, or silly social media campaigns about whether tampons are "luxury goods". It is all taxed at 15%.

That being said, the system is not more complex in the EU really, just more annoying.



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