VAT rates for Electronic Services in all EU countries

Digital service VAT





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

Belgium

21% Belasting over de toegevoegde waarde

Taxe sur la Valeur Ajoutée
Mehrwertsteuer

Bulgaria

Bulgaria

20% Данък върху добавената стойност
Cyprus

Cyprus

19% Φόρος Προστιθέμενης Αξίας
Denmark

Denmark

25% Meromsætningsafgift
Estonia

Estonia

20% Käibemaks – VAT rates in Estonia
Finland

Finland

24%, 10% Arvonlisävero
mervärdesskatt
France

France

20;10;5.5;2.1%* Taxe sur la Valeur Ajoutée

10%: Broadcasting services,

5.5%: e-books, audio books

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

Greece

24%; 16%* Φόρος Προστιθέμενης Αξίας

Aegean islands have 30% discount on VAT = 16 % even on digital services but do not apply Crete. The reduced VAT rates for the islands, however, is in dismantling and will disappear in different stages until 2018..maybe?

Ireland

Ireland

23%, 9% Value Added Tax (engelsk)
Cáin Bhreisluacha (gaelisk)

9%: e-books (2019)

Italy

Italy

22%, 4%* Imposta sul Valore Aggiunto

4% on e-books if you have ISBN no.

(contrary to the EU VAT directive)

Croatia

Croatia

24%, 5% Porez na dodanu vrijednost25% => 24% (2019)

5%: e-books (2019)

Latvia

Latvia

21% Pievienotās vērtības nodoklis
Lithuania

Lithuania

21% Pridetines vertes mokestis
LuxembourgLuxembourg 17% Taxe sur la Valeur Ajoutée

(the low e-VAT on digital services on 3% no longer applies, all electronically supplied services now have 17%)

Malta Malta 18%, 5% Taxxa tal-Valur Mizjud5% on e-books 
Netherlands

Holland

Netherlands

21% Belasting toegevoegde waarde




Country VAT rate for digital services Explanation for e-VAT / local term for VAT
PolandPoland 23%; 8%; 5% Podatek od towarów i uslug

8% – broadcasting services

E-books 5% from 1 apr 2019

Digital newspapers 8% from 1 apr 2019.

Portugal

Portugal

23%; 22%; 18%* Imposto sobre o Valor Acrescentado

(Madeira:22%)

(Azorean:18%)

(Portugal has stated that it is fine to invoice all customers with 23% for digital services even if it is on an island)

Romania

Romania

19% Taxa pe valoarea adaugata

(reduced from 20% to 19% in 2017)

Slovakia

Slovakia

20% Dan z pridanej hodnoty
Slovenia

Slovenia

22% Davek na dodano vrednost
Spanien

Spain

21% Impuesto sobre el valor añadido
(Impuesto General Indirecto Canario 6,5%, but Canary islands are not part of EU VAT area)(e-books now also on 21%)
United Kingdom

UK

United Kingdom

20% Value Added Tax
SverigeSweden 25% Mervärdesskatt
Czech Republic

Czech Republic

21% Dan z pridané hodnoty
Germany

Germany

19% Mehrwertsteuer

/Umsatzsteuer

Hungary

Hungary

27% Általános forgalmi adó
Austria

Austria

20%; 10%* Umsatzsteuer

10% only broadcasting services

TV/Radio etc.

Table updated: 2019-01-04.

Bookmark this page. I will update it regularly.

International VAT rates for digital services

Read more about sales tax on electronic services to countries outside the European Union on this page

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 is Andorra, San Marino, and the 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




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