With the long term structure undecided, some Member States have derogations allowing them to charge lower rates of VAT on certain goods and services which apply indefinitely, while others - countries which joined the EU in 2004 - have time limited derogations which are about to expire.
Dažos gadījumos tās ir beztermiņa, bet valstīm, kas ES iestājās 2004. gadā, tās ir laikā ierobežotas un drīz zaudēs spēku.