EU VAT rates

Running from the VAT nightmare in the EU?





VAT rates in EU countries. What is the VAT rate in the UK? How much sales tax is applied in France? Where do I find VAT rates for an EU country? How much is the VAT in 2017? Where can you find EU VAT rates for all member countries?

Many businesses and organisations need to know the VAT rates in other EU countries for bookkeeping and accounting or just for information purposes. But they can be hard to track down, and it could be difficult to find an updated list of EU VAT rates because they change all the time.

The minimum rate for VAT in EU is 15% for the standard rate. The minimum VAT rate for the reduced rate is 5%, but not all countries follow this policy (France, Italy, Ireland, Austria, Luxembourg, and Spain).

EU VAT RATES

Officially EU only allows two separate reduced VAT rates, but that is obeyed neither by France, Italy, Ireland, Austria nor Luxembourg.  Several countries have an extra VAT tariff for parking fees and some other stuff. Luxembourg is undoubtedly the black sheep when it comes to VAT and Taxes in the EU. Arising from a specialisation as Tax heaven, this is understandable, but also illustrates the madness of trying to have a common market with so many different VAT and TAX systems. However, Luxembourg has started to conform better today, especially after abolishing the super-reduced rate of 3% for digital services.

VAT rate in each EU country

LAND VAT R1 R2 Rx   Term Description
Belgium
21% 6% 12%   BTW Belasting over de toegevoegde waarde
  TVA Taxe sur la Valeur Ajoutée
  MWSt Mehrwertsteuer
Bulgaria
20% 9% 5%   ДДС Данък върху добавената стойност
 
Cyprus
19% 9% 5%   ΦΠΑ Φόρος Προστιθέμενης Αξίας
 
Denmark
25%   moms Meromsætningsafgift
 
Estonia
20% 9%   km Käibemaks
 
Finland
24% 14% 10%   alv Arvonlisävero
  moms mervärdesskatt
France
20% 10% 5.50% 2.10%   TVA Taxe sur la Valeur Ajoutée
 
Greece *2
24% 13% 6%   ΦΠΑ Φόρος Προστιθέμενης Αξίας
  (16%) (9%) (5%)
Ireland
23% 13.50% 4.80% 9%   VAT Value Added Tax (engelsk)
  CBL Cáin Bhreisluacha (gaelisk)
Italy
22% 10% 4% 5%   IVA Imposta sul Valore Aggiunto
 
Croatia 25% 13% 5%     PDV Porez na dodanu vrijednost
Latvia
21% 12% 5%   PVN Pievienotās vērtības nodoklis
 
Lithuania
21% 9% 5%   PVM Pridetines vertes mokestis
 
Luxembourg 17% 8% 3% 14%   TVA Taxe sur la Valeur Ajoutée
Malta
18% 7% 5%   VAT Taxxa tal-Valur Mizjud
 
Holland
21% 9%   BTW Belasting toegevoegde waarde
Netherlands
 




COUNTRY VAT R1 R2 Rx   Term Description
Poland
23% 8% 5%   PTU Podatek od towarów i uslug
  VAT
Portugal
23% 13% 6%   IVA Imposto sobre o Valor Acrescentado
    (Madeira:16%)
Romania 19% 9% 5%   TVA Taxa pe valoarea adaugata
Slovakia
20% 10%   DPH Dan z pridanej hodnoty
 
Slovenia 22% 9.50%   DDV Davek na dodano vrednost
Spain *
21% 10% 4%   IVA Impuesto sobre el valor añadido
  IGIC Impuesto General Indirecto Canario
UK
20% 5%   VAT Value Added Tax
United Kingdom
 
Sweden
25% 12% 6%   moms Mervärdesskatt
 
Czech Republic
21% 15% 10%   DPH Dan z pridané hodnoty
 
Germany
19%  

(16% July-Dec)

7%  

(5% July-Dec)

  MwSt Mehrwertsteuer
  USt. /Umsatzsteuer
Hungary
27% 18% 5%   ÁFA Általános forgalmi adó
 
Austria
20% 10% 13% 12%   USt. Umsatzsteuer
 
               

Table updated: 21 JUNE 2020.

*1) The Canary Islands have 7% (6,5% 2019) but are not included in the EU VAT rates area

*2) Aegean islands had 30% discount on VAT, but it will be removed entirely before the end of 2018. Maybe..

Netherlands raised their 6% rate to 9% in 2019.

EU-VAT Cheatsheet

 

 

 

 

 

 

 

 

 

 

Other articles about VAT that might be of interest to you:

VAT Changes in 2020

How do I check VAT numbers of foreign countries?

VAT rates in Sweden for electronic services

VAT payable (output VAT)

VAT reporting: Accrual method vs Cash method

VAT rates in Sweden

Sales tax




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