VAT rates for electronic services within the EU. Which VAT rates are applicable to digital services in different EU countries? How do you know which VAT-rate electronic services have in Germany, UK, or France? Which VAT rate should I invoice a private individual in another EU country if I sell e-books and digital files on my website? Which sales tax should I use when selling downloadable files depending on the land of the customer?
VAT rates for Electronic Services in all EU countries
What is an e-service, digital service, or electronic service? To simplify it you can say that when a customer buys and downloads a file from your website, it is an electronic service. Here you can read in more detail about the regulatory changes that came into effect as of 1: st January 2015 when the seller of electronically supplied services needs to invoice with the recipient country’s VAT rate:
VAT rule changes from 2015 for digital services
Please see the complete list of all EU countries and their respective VAT rates for digital services:
| Country | VAT rate for digital services | Explanation for e-VAT / local term for VAT |
|---|---|---|
.svg){kind=small} Belgium | 21%; 6% | Belasting over de toegevoegde waardeTaxe sur la Valeur Ajoutée Mehrwertsteuer6%: E-books |
 Bulgaria | 20% | Данък върху добавената стойност |
 Cyprus | 19% | Φόρος Προστιθέμενης Αξίας |
 Denmark | 25% | Meromsætningsafgift |
 Estonia | 22%; 9% | Käibemaks – VAT rates in Estonia9%: e-Publications |
 Finland | 24%, 10% | Arvonlisävero mervärdesskatt10%: 9%: e-Publications |
 France | 20;10;5.5;2.1%* | Taxe sur la Valeur Ajoutée10%: Broadcasting services, 5.5%: e-books, audiobooks 2.1%: e-newspapers (contrary to the EU VAT directive) On Corsica, e-books have 2.1% because all services and products that have 5.5% on the mainland will (usually) automatically receive 2.1% on Koriska.. if you sell a file containing an ebook to a private person on Corsica, you will need to invoice with 2.1% French VAT. For sales to Monaco, it should be treated as a sale to France i.e., 20% VAT or 5.5% for e-books and 2.1% for digital newspaper subscriptions. |
 Greece | 24% | Φόρος Προστιθέμενης Αξίας |
 Ireland | 23%, 9% | Value Added Tax (English) Cáin Bhreisluacha (gaelisk) |
 Italy | 22%, 4%* | Imposta sul Valore Aggiunto4% on e-books if you have ISBN no.(contrary to the EU VAT directive) |
 Croatia | 25%, 5% | Porez na dodanu vrijednost |
 Latvia | 21% | Pievienotās vērtības nodoklis |
 Lithuania | 21% | Pridetines vertes mokestis |
 Luxembourg | 17%; 3% | Taxe sur la Valeur Ajoutée3%: e-udgivelser |
 Malta | 18%, 5% | Taxxa tal-Valur Mizjud5% on e-books |
 HollandNetherlands | 21%; 9% | Belasting toegevoegde waarde9%: e-Publications |
| Country | VAT rate for digital services | Explanation for e-VAT / local term for VAT |
|---|---|---|
 Poland | 23%; 8%; 5% | Podatek od towarów i uslug8% – broadcasting servicesE-books 5% from 1 apr 2019 Digital newspapers 8% from 1 apr 2019. |
 Portugal | 23%; 22%; 16%; 6% | Imposto sobre o Valor Acrescentado(Madeira:22%)(Azorean:16%) (Portugal has stated that it is fine to invoice all customers with 23% for digital services even if it is on an island) 6%: e-publications |
 Romania | 19% | Taxa pe valoarea adaugata(reduced from 20% to 19% in 2017) |
 Slovakia | 20% | Dan z pridanej hodnoty |
 Slovenia | 22%; 5% | Davek na dodano vrednost5%: e-Publications |
 Spain | 21%; 4% | Impuesto sobre el valor añadido (Impuesto General Indirecto Canario 6,5%, but the Canary Islands are not part of the EU VAT area)4%: e-publications |
 UKUnited Kingdom | 20%; 0% | Value Added Tax0%: e-publications |
 Sweden | 25%; 6% | Mervärdesskatt6%: e-publications |
 Czech Republic | 21%; 12% | Dan z pridané hodnoty 12%: e-publications |
 Germany | 19% | Mehrwertsteuer/Umsatzsteuer |
 Hungary | 27% | Általános forgalmi adó |
 Austria | 20%; 10% | Umsatzsteuer10% broadcasting services TV/Radio etc, e-magazines, e-books. |
Table updated: 3 JAN 2024.
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International VAT rates for digital services
Exceptions from the EU VAT area
Geographical Europe is not the same as the EU VAT area or the value-added tax borders of the European Union. Some typical examples of exceptions are Finnish Åland which is considered to be outside the EU from a VAT and tax perspective. We also have the notorious British Channel Islands (Jersey, Guernsey, Alderney, Sark, and Herm) and Gibraltar (south of Spain). Other areas that are not part of the EU VAT area are Andorra, San Marino, and Vatican City. If you sell goods or services to these areas, it is treated as exports outside the EU. Iceland is neither part of the EU nor the EU VAT area.
More EU VAT exceptions here:
Table with exemptions from EU VAT
See the thresholds for VAT registration:
VAT registration thresholds table
