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Random VAT Facts 1. VAT is a requirement of EU membership. From December 2015 no country is permitted to charge a VAT rate below 15%.2. There are currently three rates of value added tax: standard (20%), reduced (5%) and zero (0%). Examples of VAT exempt items include: gambling, insurance and postage stamps.3. Frenchman Maurice Lauré was the first to introduce VAT on the 10th April 1954 however the idea was not his, German Dr. Wilhelm von Siemens dreamed up the concept in 1918. It avoids drawing comparison with a sales tax by only taxing the value added at each stage of production.