EN E-004985/2018 Answer given by Mr Moscovici on behalf of the European Commission (15.11.2018)
Under the Value Added Tax (VAT) Directive , Member States may apply a reduced VAT rate to sanitary protection products . Ireland is the only Member State authorised to apply a zero rate to sanitary protection products, if this rate was applied to such sanitary protection products on 1 January 1991 . Therefore, according to the current EU VAT rules, menstrual cups in Ireland would be eligible for a reduced VAT rate but not a zero VAT rate.
On 18 January 2018, the Commission adopted a proposal to reform VAT rates . Once adopted by the Council and subject to the entry into force of the definitive VAT system , this proposal will allow Member States more flexibility in setting VAT rates, including the possibility to grant a more favourable VAT treatment to the supply of sanitary protection products. It would leave Member States free to apply a zero VAT rate to all sanitary protection products, including menstrual cups. The proposal in question is currently under discussion in Council.
The adoption of any proposal in the tax domain requires unanimous approval by Member States. Nevertheless, the application of any VAT rate is and will remain a discretionary decision of each Member State, according to the principle of subsidiarity.