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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

Below you will find the updated VAT rates and reduced rates for all EU countries.

 

Country

Standard VAT Rates

Reduced VAT Rates

Austria The standard VAT rate is 20%. 10% ,  13% , 19%
Belgium The standard VAT rate is 21%. 12%,  6%  From May 8, 2021, to September 30, 2021, the VAT rate on restaurant and catering services (including the delivery of certain alcoholic beverages) has been reduced to 6%.
Bulgaria The standard VAT rate is 20%. 9%
Croatia The standard VAT rate is 25%. 13%, 5%
Cyprus The standard VAT rate is 19%. 5%, 9%
Czech Republic The standard VAT rate is 21%. 15% , 10%
Denmark The standard VAT rate is 25%. There are certain services that are exempt from VAT such as health and social care; education; cultural activities and more.
Estonia The standard VAT rate is 20%. 9%.
Finland The standard VAT rate is 24% 14%, 10%
France The standard VAT rate is 20%. 5.5%,  2.1% applies to major medicines, newspapers, and online news services
Germany The standard VAT rate is 19% 7% Farmers benefit from a reduced rate of 5.5%
Greece The standard VAT rate is 24% 13%
Hungary The standard VAT rate is 27%. 5% , 12%,  7%, 18%
Ireland The standard VAT rate is 23%. 13.5%, 4.8%, 9%
Italy The standard VAT rate is 22% 4%,  5%, 10%
Latvia The standard VAT rate is 21%. 12%, From January 1, 2018, to December 31, 2023, the VAT rate on certain fruits and vegetables has been reduced from the standard rate (21%) to 5%.
Lithuania The standard VAT rate is 21%. 9%, 5%
Luxembourg The standard VAT rate is 17% 14%, 3%,  8%
Malta The standard VAT rate is 18%. 5%, 7%
Monaco The standard VAT rate is 20%.  5.5%, 10%, 2.1%
The Netherlands The standard VAT rate is 21% 9%
Poland The standard VAT rate is 23%. 8%, 5%
Portugal The standard VAT rate is 23% 6%, 13%
Romania The standard VAT rate is 19%. 9%, 5%
Slovakia The standard VAT rate is 20%. 10%,  6%
Slovenia The standard VAT rate is 22%. 9.5%, 5%
Spain The standard VAT rate is 21% 10%, 4%
Sweden The standard VAT rate is 25%. 12%,  6%
These VAT rates are only indicative. Please use this information at your own discretion. Last update: 01/07/2021

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.

VAT Country Guides – Click here to view

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 7th next month
DE Monthly 19% EUR 100.000 10th next month
FR Monthly 20% EUR 35.000 19th next month Required
IT Quarterly 22% EUR 35.000 last day of second month Required
ES Quarterly 21% EUR 35.000 20th next month Required
PL Monthly 23% PLN 160.000 25th next month Required
CZ Monthly 21% CZK 1.140.000 25th 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.