Global VAT coverage

GVC informs you on the latest VAT rates, thresholds and updates for the territory of your choice

Global VAT Compliance has extensive global VAT coverage and experience. We outline VAT rates and distance selling thresholds and other information of your interest. GVC handles VAT compliance for clients in over 60 countries. We are happy to advise you for your specific business.

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.

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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Why choose Global VAT Compliance:

Global expertise

With a worldwide coverage in over 60 countries,
we help you grow internationally

All services under one roof

We provide you with seamless flows and overview empowered by MyTaxFlow

Rooted knowledge

Our international experts offer tailormade services
for a personalized support

VAT updates for the territory of your preference :

Africa	Asia	Australia
Europe	Americas	Middle East

VAT news & updates

BREXIT

26/03/2021

Are you in need of a UK VAT registration? Free VAT Assessment

All businesses selling their products to the UK have many factors to take into consideration as they need to pay attention to a wide range of new rules such as consignment value, location of the goods, or the involvement of an online marketplace.

VAT Updates

01/04/2021

Poland: SLIM VAT 2 – WNT corrections and import of services

Package of simplifications in the tax on goods and services – the so-called SLIM VAT 2 , is set to enter into force on October 1 this year.

VAT Updates

31/03/2021

One Stop Shop (OSS) Registrations starting April 1st

From July 1, 2021, the new regulations for e-commerce will come into effect. These regulations will change the position of suppliers and online marketplaces.

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	19%	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	23%	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

*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

Country	VAT Filing frequency	Standard VAT rates	Distance Selling Thresholds	VAT returns Deadlines	Fiscal Representation
UK	Quarterly	20%	GBP 70.000	7^th next month
DE	Monthly	19%	EUR 100.000	10^th next month
FR	Monthly	20%	EUR 35.000	19^th next month	Required
IT	Quarterly	22%	EUR 35.000	last day of second month	Required
ES	Quarterly	21%	EUR 35.000	20^th next month	Required
PL	Monthly	23%	PLN 160.000	25^th next month	Required
CZ	Monthly	21%	CZK 1.140.000	25^th 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.