EU VAT Rates, Formats & Thresholds

Within the principal EU VAT directive, articles exist which dictate that EU member states must apply a standard rate of VAT within a particular range, and may also choose to apply a reduced VAT rate no lower than 5% (although certain EU member states may have derogations from this which allows a lower percentage).

The directive also specifies the nature of the goods and services to which the reduced rate may be applied, and as a result of this many EU member states apply the reduced rate to the same types of products (i.e. foodstuffs, books).

European member states may on occasion reclassify goods to be with reduced or standard rated, and it is important to be aware of any changes that occur.

Country

VAT Rates

VAT No. Format

Distance Selling Threshold

Instrastat Threshold

20%

(Std.)

10/13%

(Reduced)

ATU12345678

€35,000

€750,000

(Arrivals)

€750,000

(Dispatches)

21%

(Std.)

6/12%

(Reduced)

BE1234567890

€ 35,000

€ 1,500,000

(Arrivals)

€ 1,000,000

(Dispatches)

20%

(Std.)

9%

(Reduced)

BG123456789

BGN 70,000

BGN410,000

(Arrivals)

BGN240,000

(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)

19%

(Std.)

7%

(Reduced)

DE123456789

€ 100,000

€ 800,000

(Arrivals)

€ 500,000

(Dispatches)

25%

(Std.)

N/A

(Reduced)

DK12345678

DKK 280,000

DKK6,000,000

(Arrivals)

DKK4,500,000

(Dispatches)

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)

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)

25%

(Std.)

5 / 13%

(Reduced)

HR12345678901

€ 35,000

HRK1.7 million

(Arrivals)

HRK0.75 million

(Dispatches)

27%

(Std.)

5 / 18%

(Reduced)

HU12345678

HUF 8,800,000

HUF170,000,000

(Arrivals)

HUF100,000,000

(Dispatches)

23%

(Std.)

4.8 / 9 / 13.5%

(Reduced)

IE1234567WA

€ 35,000

€ 500,000

(Arrivals)

€ 635,000

(Dispatches)

Italy

IT

22%

(Std.)

4/5/10%

(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)

€ 100,000

(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)

€ 1,200,000

(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)

19%

(Std.)

5 / 9%

(Reduced)

RO1234567890

RON 118,000

RON900,000

(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)