The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services.
Pievienotās vērtības nodokļa pamatlikmi katra dalībvalsts nosaka procentos no summas, kam uzliek nodokli; preču piegādei un pakalpojumu sniegšanai pamatlikme ir vienāda.