Last Updated:2025/11/20

In the UK, basic groceries are zero-rated, which means they are subject to no value-added tax when sold, although suppliers can still reclaim the VAT attributable to their purchases.

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In the UK, basic groceries are zero-rated, which means they are subject to no value-added tax when sold, although suppliers can still reclaim the VAT attributable to their purchases.

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英国では、基本的な食料品は販売時に付加価値税が課されない(税率0%)扱いであり、供給業者はその仕入れにかかった付加価値税を還付または控除することができます。

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