VAT rates for Electronic Services in all EU countries

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
Belgium	21%; 6%	Belasting over de toegevoegde waarde Taxe 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