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:

CountryVAT rate for digital servicesExplanation for e-VAT / local term for VAT
Belgium Belgium21%; 6%Belasting over de toegevoegde waardeTaxe sur la Valeur Ajoutée
Mehrwertsteuer6%: E-books
BulgariaBulgaria20%Данък върху добавената стойност
CyprusCyprus19%Φόρος Προστιθέμενης Αξίας
Estonia Estonia22%; 9%Käibemaks – VAT rates in Estonia9%: e-Publications
Finland Finland24%, 10%Arvonlisävero
mervärdesskatt10%: 9%: e-Publications
FranceFrance20;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.

GreeceGreece24%Φόρος Προστιθέμενης Αξίας
Ireland Ireland23%, 9%Value Added Tax (English)
Cáin Bhreisluacha (gaelisk)
Italy Italy22%, 4%*Imposta sul Valore Aggiunto4% on e-books if you have ISBN no.(contrary to the EU VAT directive)
CroatiaCroatia25%, 5%Porez na dodanu vrijednost
LatviaLatvia21%Pievienotās vērtības nodoklis
LithuaniaLithuania21%Pridetines vertes mokestis
LuxembourgLuxembourg17%; 3%Taxe sur la Valeur Ajoutée3%: e-udgivelser
Malta Malta18%, 5%Taxxa tal-Valur Mizjud5% on e-books 
Netherlands HollandNetherlands21%; 9%Belasting toegevoegde waarde9%: e-Publications

CountryVAT rate for digital servicesExplanation for e-VAT / local term for VAT
PolandPoland23%; 8%; 5%Podatek od towarów i uslug8% – broadcasting servicesE-books 5% from 1 apr 2019

Digital newspapers 8% from 1 apr 2019.

Portugal Portugal23%; 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

RomaniaRomania19%Taxa pe valoarea adaugata(reduced from 20% to 19% in 2017)
SlovakiaSlovakia20%Dan z pridanej hodnoty
SloveniaSlovenia22%; 5%Davek na dodano vrednost5%: e-Publications
Spanien Spain21%; 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
United Kingdom UKUnited Kingdom20%; 0%Value Added Tax0%: e-publications
SverigeSweden25%; 6%Mervärdesskatt6%: e-publications
Czech Republic Czech Republic21%; 12%Dan z pridané hodnoty 12%: e-publications
Hungary Hungary27%Általános forgalmi adó
AustriaAustria20%; 10%Umsatzsteuer10% broadcasting services TV/Radio etc, e-magazines, e-books.

Table updated: 3 JAN 2024.

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 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

Leave a Comment

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.