Medlemslandene kan ændre niveauet for deres nedsatte og normale satser, forudsat at ændringerne bringer satserne tættere på de foreslåede, tilnærmede niveauer på 4% — 9% for den nedsatte sats og 14% — 20% for den normale sats.
Member States may amend the levels of their reduced and normal VAT rates on condition that the amendments bring the rates closer to the proposed approximated brackets of 4 to 9% for the reduced rate and 14 to 20% for the normal rate.