VAT BASICS

Distance selling tresholds EU, Norway and Switzerland

Below you will find the VAT rates and distance selling thresholds in the EU countries plus Norway and Switzerland.

We update this regularly but please check with us to ensure this is correct at the date you are using it.

Country Standard Rate % Reduced Rate % Distance selling threshold €
Austria 20 13;10 35,000
Belgium 21 6; 12 35,000
Bulgaria 20 9 35,800
Croatia 25 5; 13 HRK 270,000 (€35,000)
Cyprus 19 5; 9 35,000
Czech Republic 21 15; 10 43,900*
Denmark 25 - 37,600*
Estonia 20 9 35,000
Finland 24 10; 14 35,000
France 20 10; 5.5; 2.1 35,000
Germany 19 7 100,000
Greece 24 13; 6 35,000
Hungary 27 18; 5 29,300*
Ireland 23 13,5; 9; 4.8 35,000
Italy 22 4; 10; 5 35,000
Latvia 21 12; 0 35,000
Lithuania 21 9; 5 35,200
Luxembourg 17 3; 8; 14 100,000
Malta 18 5; 7 35,000
Netherlands 21 6 100,000
Norway 25 15; 8; 0 N.A.
Poland 23 8; 5; 0 38,700
Portugal 23 6; 13 35,000
Romania 19 9; 5 27,100*
Slovakia 20 10 35,000
Slovenia 22 9,5 35,000
Spain 21 4; 10 35,000
Sweden 25 6; 12 36,500
Switzerland 8 3.8; 2.5 N.A.
United Kingdom 20 0; 5 GBP 70,000*

Contact us

Arnoud Bakker
E: arnoud.bakker@fticonsulting.com
T: +31 70 308 3112
M: +31 6 8161 5482

Henk Hop
E: henk.hop@fticonsulting.com
T: +31 70 308 3111
M: +31 6 8161 5481

Paul Bakker

E: paul.bakker@fticonsulting.com
T: +31 70 308 3110
M: +31 6 380 77 876

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