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VAT rates in UE

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On 21th July 2021 amended regulations on accounting for VAT on cross-border e-commerce transactions with consumers.

 

The modernisation and simplification of VAT in e-commerce allows distance sales of goods and services to individuals without the need to register in other EU countries. VAT on mail order sale taxed in different EU countries can be disclosed in a return filed in one EU country, i.e. the one where the taxpayer is established or has a fixed establishment, under the VAT-OSS system (One Stop Shop).

 

Sellers using the VAT-OSS system charge VAT at the rates applicable in a given country of consumption. Taxes paid by enterprises in the simplified procedure will be remitted by the tax authorities of the Member State of identification to the authorities of the Member State of consumption.

 

Even more far-reaching simplifications are envisaged for taxpayers selling via e-commerce platforms (electronic interfaces). The platform, which is the taxpayer here, will take over the obligation to withhold and remit the due VAT.

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Below please find information about VAT rates applicable in different EU countries:

 

CountryVAT rate (%)​Reduced rate (%)​Legal basisLink to the legal basis
​Austria​20

​10

13

19*

5

​§ 10, 28(52) UStG (AT)https://bit.ly/35RZf4A
​Belgium​21

​12

6

​§ 1 Koninklijk besluit nr. 20, van 20 juli 1970, tot vaststelling van de tarieven van
de belasting over de toegevoegde waarde en tot indeling van de goederen en
de diensten bij die tarieven.
https://bit.ly/3h6GK1d
​Bulgaria​20​9§ 66 Zakon za DDShttps://bit.ly/3ddk2DE
​Cyprus​19

​9

5

​§§ 17-18A Ο περί Φόρου Προστιθέμενης Αξίας Νόμος του 2000 (95(I)/2000)https://bit.ly/35QNuLz
​Czech Republic​21

​15

10

​§ 48 Zakon o DPHhttps://bit.ly/3jbXzdT
​Germany​19​7​§ 12 UStG (DE)https://bit.ly/3gSmfGU
​Denmark​25​n/d​§ 33 Bekendtgørelse af lov om merværdiafgift (momsloven)https://bit.ly/3x8ZynH
​Estonia​20​9​§15 KMShttps://bit.ly/3xRwf94
​Greece​24

​13

6

​§21, 68 Νόμος ν. 2859/2000https://bit.ly/3xPJXcq
​Spain​21

​10

4

​§90-91 Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.https://bit.ly/2T8kLPz
​Finland​24

​14

10

​§ 84-85b ALVhttps://bit.ly/3qnQFDY
​France​20

​10

5,5

2,1

​Articles 278-0 - 281 nonies Code général des impôtshttps://bit.ly/3h24kfP
​Croatia​25

​13

5

​§ 38 Zakon o porezu na dodanu vrijednosthttps://bit.ly/3x0ZpCw
​Hungary​27

​18

5

​§ 82 2007. évi CXXVII. törvény az általános forgalmi adórólhttps://bit.ly/3qmCqiQ
​Ireland​23

​13,5

9

4,8

​§ 46 VALUE-ADDED TAX CONSOLIDATION ACT 2010https://bit.ly/2Sr9mu1
​Italy​22

​10

5

4

​§ 16 Testo Unico IVA (Decreto del Presidente della Repubblica 26 ottobre 1972, n. 633)https://bit.ly/2UBiPzE
​Lithuania​21

​9

5

​§ 2(32), §19 PRIDĖTINĖS VERTĖS MOKESČIO ĮSTATYMAShttps://bit.ly/3hawQMq
​Luxembourg​17

​14

8

3

​§ 39 LOI modifiée DU 12 FEVRIER 1979https://bit.ly/3h2D4xC
​Latvia​21

​12

5

​§ 41 Pievienotās vērtības nodokļa likumshttps://bit.ly/35QSqA5
​Malta​18

​7

5

​§ 19(1) VALUE ADDED TAX ACThttps://bit.ly/3h5Z4Yl
​Netherlands​21​9​§ 9 Wet op de omzetbelasting 1968https://bit.ly/3qqFkTD
​Portugal**​23

​13

6

​§ 18 Código do Imposto sobre o Valor Acrescentadohttps://bit.ly/3gROCVw
​Romania​19

​9

5

​§ 291 Legea nr. 227/2015 privind Codul fiscalhttps://bit.ly/2SpA6Lh
​Sweden​25

​12

6

​7 kap. 1 §  Mervärdesskattelag (1994:200)https://bit.ly/3xMRfgU
​Slovenia​22

​9,5

5

​41. člen Zakon o davku na dodano vrednosthttps://bit.ly/3gW6EpW
​Slovakia​20​10​§ 27 Zákon o dani z pridanej hodnotyhttps://bit.ly/2Ut559U

 

* 19% rate is applicable only  to turnover of enterprises established the Jungholz and Mittelberg regions.
** VAT rates are different in the Madeira and Azores regions.

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