EU VAT rates & thresholds
VAT rates and thresholds for foreign providers of digital services in different countries.
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Global VAT table digital services
VAT rates and distance selling thresholds for all the EU countries.
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Amazon & eCommerce
VAT information for all Amazon countries. Thresholds, filing frequency and VAT rates.
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International VAT updates & news
Get updated on all the latest VAT news for the territory of your choice.
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EU VAT RATES & THRESHOLDS

Below you will find the VAT rates and distance selling thresholds in all the EU countries.

Country
Code
Standard VAT Rate
Reduced VAT Rate
Distance Selling Threshold
European Commission information
Austria
AT
20%
10/13%
€ 35,000
+ info
Belgium
BE
21%
6/12%
€ 35,000
+ info
Bulgaria
BG
20%
9%
BGN 70,000
+ info
Cyprus
CY
19%
5/9%
€ 35,000
+ info
Czech Republic
CZ
21%
10/15%
CZK 1,140,000
+ info
Germany
DE
16% (until 31 December 2020 >>)
5% (until 31 December 2020 >>)
€ 100,000
+ info
Denmark
DK
25%
N/A
DKK 280,000
+ info
Estonia
EE
20%
9%
€ 35,000
+ info
Greece
EL
24%
6/13%
€ 35,000
+ info
Spain
ES
21%
4/10%
€ 35,000
+ info
Finland
FI
24%
10/14%
€ 35,000
+ info
France
FR
20%
2.1/5.5/10%
€ 35,000
+ info
Croatia
HR
25%
5/13%
€ 35,000
+ info
Hungary
HU
27%
5/18%
HUF 8,800,000
+ info
Ireland
IE
4.8/9 / 13.5%
€ 35,000
+ info
Italy
IT
22%
4/5 / 10%
€ 35,000
+ info
Lithuania
LT
21%
5 / 9%
€ 35,000
+ info
Luxembourg
LU
17%
3/8 / 14%
€ 100,000
+ info
Latvia
LV
21%
12%
€ 35,000
+ info
Malta
MT
18%
5/7%
€ 35,000
+ info
Netherlands
NL
21%
9%
€ 100,000
+ info
Poland
PL
23%
5/8%
PLN 160,000
+ info
Portugal
PT
23%
6/13%
€ 35,000
+ info
Romania
RO
19%
5/9%
RON 118,000
+ info
Sweden
SE
25%
6/12%
SEK 320,000
+ info
Slovenia
SI
22%
9,50%
€ 35,000
+ info
Slovakia
SK
20%
10%
€ 35,000
+ info
United Kingdom
UK
20%
0/5%
GBP 85,000
+ info


*The above information is only indicative. This table is updated regularly but please contact GVC in order to ensure that it is correct at the date you are using it.

VAT on digital services

Like everything VAT is constantly evolving as well in order to adapt to its new digital environment. Businesses have gone digital and the digital service industry in always expanding across the world. At the same time countries have started to tax digital service providers but these taxes are slowly being introduced to fit each economy individually.

Fiscal representation

A fiscal representative is a tax registered company which will manage your queries and filing obligations while dealing with the tax authorities. Certain countries require you to appoint a fiscal representative when your company is established outside the European Union to be completely complaint with your VAT obligations. Alternatively, even if it is not mandatory, fiscal representation can create VAT and cash flow advantages and Global VAT Compliance will make sure you benefit from them.
GVC also has her own entities for fiscal representation purposes in many countries.

Fiscal representation can help you maximize the following benefits:

  •  Import VAT deferment license
  •  VAT Warehouse
  •  Reverse charge
  •  Zero-rated trading of excise goods

 

 

 

 

Fiscal representative requirements

Please consider that many countries handle strict requirements when granting a fiscal representative license. As such, Global VAT Compliance is fully up-to-date with these requirements and in regular contact with tax authorities in several countries.

Joint liability

In some cases, the fiscal representative may be jointly liable for all VAT payments of the company. Because of this, it is industry practice to require a security deposit or bank guarantee in favor of the fiscal representative to mitigate against potential risks if the company reneges any of their liabilities.

VAT BASICS FOR AMAZON COUNTRIES

CountryVAT Filing frequencyStandard VAT ratesDistance Selling ThresholdsVAT returns DeadlinesFiscal Representation
UKQuarterly20%GBP 70.0007th next month
DEMonthly19%EUR 100.00010th next month
FRMonthly20%EUR 35.00019th next monthRequired
ITQuarterly22%EUR 35.000last day of second monthRequired
ESQuarterly21%EUR 35.00020th next monthRequired
PLMonthly23%PLN 160.00025th next monthRequired
CZMonthly21%CZK 1.140.00025th next month

*The above information is only indicative. This table is updated regularly but please contact GVC in order to ensure that it is correct at the date you are using it.