Contained within the principal EU VAT Directive, information shows that each EU Member State must apply a standard rate of VAT within a specific range, and they may similarly choose to apply a reduced VAT rate no lower than 5% (although certain European countries may have an exemption to this, which allows a reduced percentage).
This EU VAT Directive also specifies ‘the nature of the goods and services’ to which the lower rate may be applied, and as a result of this, many EU Member States apply the lower rate to the same types of products (i.e. foodstuff, books).
Occasionally EU Member States might reclassify goods to be with lower or reduced standard rate, and it is vital to be aware of any variations that might occur.
| Country | VAT Rates | VAT No. Format | Distance Selling Threshold | Instrastat Threshold |
|---|---|---|---|---|
| Austria (AT) |
20% (Std.) 10/13% (Red.) |
ATU12345678 | € 35,000 | € 750,000 (Arrivals) € 750,000 (Dispatches) |
| Belgium (BE) |
21% (Std.) 6/12% (Red.) |
BE1234567890 | € 35,000 | € 1,500,000 (Arrivals) € 1,000,000 (Dispatches) |
| Bulgaria (BG) |
20% (Std.) 9% (Red.) |
BG123456789 | BGN 70,000 | BGN 460,000 (Arrivals) BGN 280,000 (Dispatches) |
| Croatia (HR) |
25% (Std.) 5/13% (Red.) |
HR12345678901 | € 35,000 | HRK 2,200,000 (Arrivals) HRK 1,200,000 (Dispatches) |
| Cyprus (CY) |
19% (Std.) 5/9% (Red.) |
CY12345678X | € 35,000 | € 160,000 (Arrivals) € 55,000 (Dispatches) |
| Czech Republic (CZ) |
21% (Std.) 10/15% (Red.) |
CZ12345678 | CZK 1,140,000 | CZK 12,000,000 (Arrivals) CZK 12,000,000 (Dispatches) |
| Denmark (DK) |
25% (Std.) N/A% (Red.) |
DK12345678 | DKK 280,000 | DKK 6,700,000 (Arrivals) DKK 5,000,000 (Dispatches) |
| Estonia (EE) |
20% (Std.) 9% (Red.) |
EE123456789 | € 35,000 | € 200,000 (Arrivals) € 130,000 (Dispatches) |
| Finland (FI) |
24% (Std.) 10/14% (Red.) |
FI12345678 | € 35,000 | € 600,000 (Arrivals) € 600,000 (Dispatches) |
| France (FR) |
20% (Std.) 5/10% (Red.) |
FR12345678901 | € 35,000 | € 460,000 (Arrivals) € 460,000 (Dispatches) |
| Germany (DE) |
19% (Std.) 7% (Red.) |
DE123456789 | € 100,000 | € 800,000 (Arrivals) € 500,000 (Dispatches) |
| Greece (EL) |
24% (Std.) 6/13% (Red.) |
EL123456789 | € 35,000 | € 150,000 (Arrivals) € 90,000 (Dispatches) |
| Hungary (HU) |
27% (Std.) 5/18% (Red.) |
HU12345678 | HUF 8,800,000 | HUF 170,000,000 (Arrivals) HUF 100,000,000 (Dispatches) |
| Ireland (IE) |
23% (Std.) 4.8/9/13.5% (Red.) |
IE1234567WA | € 35,000 | € 500,000 (Arrivals) € 635,000 (Dispatches) |
| Italy (IT) |
22% (Std.) 4/5/10% (Red.) |
IT12345678901 | € 35,000 | N/A (Arrivals) N/A (Dispatches) |
| Lithuania (LT) |
21% (Std.) 5/9% (Red.) |
LT123456789 | € 35,000 | € 280,000 (Arrivals) € 200,000 (Dispatches) |
| Luxembourg (LU) |
17% (Std.) 3/8/14% (Red.) |
LU12345678 | € 100,000 | € 200,000 (Arrivals) € 150,000 (Dispatches) |
| Latvia (LV) |
21% (Std.) 12% (Red.) |
LV12345678901 | € 35,000 | € 180,000 (Arrivals) € 100,000 (Dispatches) |
| Malta (MT) |
18% (Std.) 5/7% (Red.) |
MT12345678 | € 35,000 | € 700 (Arrivals) € 700 (Dispatches) |
| Netherlands (NL) |
21% (Std.) 9% (Red.) |
NL123456789B01 | € 100,000 | € 800,000 (Arrivals) € 1,000,000 (Dispatches) |
| Poland (PL) |
23% (Std.) 5/8% (Red.) |
PL1234567890 | PLN 160,000 | PLN 4,000,000 (Arrivals) PLN 2,000,000 (Dispatches) |
| Portugal (PT) |
23% (Std.) 6/13% (Red.) |
PT123456789 | € 35,000 | € 350,000 (Arrivals) € 250,000 (Dispatches) |
| Romania (RO) |
19% (Std.) 5/9% (Red.) |
RO1234567890 | RON 118,000 | RON 900,000 (Arrivals) RON 900,000 (Dispatches) |
| Spain (ES) |
21% (Std.) 4/10% (Red.) |
ESX12345678 | € 35,000 | € 400,000 (Arrivals) € 400,000 (Dispatches) |
| Sweden (SE) |
25% (Std.) 6/12% (Red.) |
SE123456789012 | SEK 320,000 | SEK 9,000,000 (Arrivals) SEK 4,500,000 (Dispatches) |
| Slovenia (SI) |
22% (Std.) 9.50% (Red.) |
SI12345678 | € 35,000 | € 120,000 (Arrivals) € 200,000 (Dispatches) |
| Slovakia (SK) |
20% (Std.) 10% (Red.) |
SK1234567890 | € 35,000 | € 200,000 (Arrivals) € 400,000 (Dispatches) |
| United Kingdom (UK) |
20% (Std.) 0/5% (Red.) |
UK123456789 | GBP 70,000 | £ 1,500,000 (Arrivals) £ 250,000 (Dispatches) |
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 27 May, 2019.
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