EU VAT Rates, Formats & Thresholds

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Country

VAT Rates

VAT No. Format

Distance Selling Threshold

Instrastat Threshold

Austria

AT

20%

(Std.)

10%

(Reduced)

ATU12345678

€35,000

€750,000

(Arrivals)

€750,000

(Dispatches)

Belgium

BE

21%

(Std.)

6/12%

(Reduced)

BE1234567890

€ 35,000

€ 1,500,000

(Arrivals)

€ 1,000,000

(Dispatches)

20%

(Std.)

9%

(Reduced)

BG123456789

BGN 70,000

BGN460,000

(Arrivals)

BGN260,000

(Dispatches)

Cyprus

CY

19%

(Std.)

5 / 9%

(Reduced)

CY12345678X

€ 35,000

€ 100,000

(Arrivals)

€ 55,000

(Dispatches)

21%

(Std.)

10 / 15%

(Reduced)

CZ12345678

CZK 1,140,000

CZK8,000,000

(Arrivals)

CZK8,000,000

(Dispatches)

Germany

DE

19%

(Std.)

7%

(Reduced)

DE123456789

€ 100,000

€ 800,000

(Arrivals)

€ 800,000

(Dispatches)

Denmark

DK

25%

(Std.)

N/A

(Reduced)

DK12345678

DKK 280,000

DKK6,000,000

(Arrivals)

DKK4,700,000

(Dispatches)

Estonia

EE

20%

(Std.)

9%

(Reduced)

EE123456789

€ 35,000

€ 200,000

(Arrivals)

€ 130,000

(Dispatches)

Greece

EL

24%

(Std.)

6 / 13%

(Reduced)

EL123456789

€ 35,000

€ 150,000

(Arrivals)

€ 90,000

(Dispatches)

Spain

ES

21%

(Std.)

4 / 10%

(Reduced)

ESX12345678

€ 35,000

€ 400,000

(Arrivals)

€ 400,000

(Dispatches)

Finland

FI

24%

(Std.)

10 / 14%

(Reduced)

FI12345678

€ 35,000

€ 550,000

(Arrivals)

€ 500,000

(Dispatches)

France

FR

20%

(Std.)

5 / 10%

(Reduced)

FR12345678901

€ 35,000

€ 460,000

(Arrivals)

€ 460,000

(Dispatches)

Croatia

HR

25%

(Std.)

5 / 13%

(Reduced)

HR12345678901

€ 35,000

HRK1.8 billion

(Arrivals)

HRK0.9 billion

(Dispatches)

Hungary

HU

27%

(Std.)

5 / 18%

(Reduced)

HU12345678

HUF 8,800,000

HUF100,000,000

(Arrivals)

HUF100,000,000

(Dispatches)

Ireland

IE

23%

(Std.)

4.8 / 9 / 13.5%

(Reduced)

IE1234567WA

€ 35,000

€ 500,000

(Arrivals)

€ 635,000

(Dispatches)

Italy

IT

22%

(Std.)

10%

(Reduced)

IT12345678901

€ 35,000

N/A

(Arrivals)

N/A

(Dispatches)

21%

(Std.)

5 / 9%

(Reduced)

LT123456789

€ 35,000

€ 280,000

(Arrivals)

€ 200,000

(Dispatches)

17%

(Std.)

3 / 8 / 14%

(Reduced)

LU12345678

€ 100,000

€ 200,000

(Arrivals)

€ 150,000

(Dispatches)

Latvia

LV

21%

(Std.)

12%

(Reduced)

LV12345678901

€ 35,000

€ 180,000

(Arrivals)

€ 130,000

(Dispatches)

Malta

MT

18%

(Std.)

5 / 7%

(Reduced)

MT12345678

€ 35,000

€ 700

(Arrivals)

€ 700

(Dispatches)

21%

(Std.)

6%

(Reduced)

NL123456789B01

€ 100,000

€ 1,000,000

(Arrivals)

€ 1,000,000

(Dispatches)

Poland

PL

23%

(Std.)

5 / 8%

(Reduced)

PL1234567890

PLN 160,000

PLN3,000,000

(Arrivals)

PLN1,500,000

(Dispatches)

23%

(Std.)

6 / 13 %

(Reduced)

PT123456789

€ 35,000

€ 350,000

(Arrivals)

€ 250,000

(Dispatches)

Romania

RO

20%

(Std.)

5 / 9%

(Reduced)

RO1234567890

RON 118,000

RON500,000

(Arrivals)

RON900,000

(Dispatches)

Sweden

SE

25%

(Std.)

6 / 12%

(Reduced)

SE123456789012

SEK 320,000

SEK9,000,000

(Arrivals)

SEK4,500,000

(Dispatches)

22%

(Std.)

9.50%

(Reduced)

SI12345678

€ 35,000

€ 120,000

(Arrivals)

€ 200,000

(Dispatches)

20%

(Std.)

10%

(Reduced)

SK1234567890

€ 35,000

€ 200,000

(Arrivals)

€ 400,000

(Dispatches)

20%

(Std.)

0 / 5%

(Reduced)

UK123456789

GBP 70,000

£1,500,000

(Arrivals)

£250,000

(Dispatches)