fbpx

Global VAT Compliance provides you with comprehensive information related to VAT in different countries across the EU and the rest of the world.
We outline VAT rates and distance selling thresholds and other information of your interest.

EU VAT RATES & THRESHOLDS

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

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

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

 

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.

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.

GLOBAL VAT TABLE DIGITAL SERVICES

Below you will find the VAT rates and thresholds for foreign providers of digital services in different countries.
Global VAT Compliance can help you comply with all these jurisdictions.

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

Country VAT/GST rate for digital services Type of VAT  registration/collection Levy eServices from Non resident registration required Threshold Filing frequency Invoice obligations B2B/B2C
Albania 20.00% Standard VAT registration and fiscal representative January 1, 2015 Yes None Monthly General VAT invoicing rules apply. Currently paper invoices but e-invoing shortly B2C
Algeria 9.00% No details yet December 20, 2019 No None Monthly B2C
Andorra 4.50% Standard VAT registration and fiscal representative January 1, 2013 Yes EUR 40,000 Monthly General VAT invoicing rules apply B2C
Argentina 21.00% PSP-model: collection and remittance of VAT by the customer’s payment provider. December 10, 2018 No None B2C
Armenia 20.00% January 1, 2020 No None B2C
Australia 10.00% GST on eServices July 1, 2017 Yes AU$ 75,000 Quarterly No invoicing required. Not allowed to submit full tax invoice. B2C
Azerbaijan 18.00% PSP-model expected: collection and remittance of VAT by the customer’s payment provider. January 1, 2017 No B2C
Bahamas 12.00% Standartd VAT registration January 1, 2015 Yes BSD 100,000 Depends on turnover B2C
Bahrain 5.00% VAT on eServices January 1, 2019 Yes None Quarterly General invoicing rules apply. Simplified invoice below BHD 500 B2C
Bangladesh 15.00% VAT on eServices July 1, 2018 Yes None Monthly General VAT invoicing rules apply B2C
Barbados 17.50% VAT on eServices December 1, 2019 Yes None Quarterly General VAT invoicing rules apply B2C
Belarus 20.00% VAT on eServices January 1, 2018 Yes None Quarterly General VAT invoicing rules apply B2C
Canada, British Columbia 7.00% Provincial Sales Tax (PST) on eServices July 1, 2020 Yes CA$ 10,000 Depends on turnover General VAT invoicing rules apply B2C
Canada, Québec 9.975% Québec Sales Tax (QST) on eServices January 1, 2019 Yes CA$ 30,000 Depends on turnover General VAT invoicing rules apply B2C
Canada, Saskatchewan 6.00% PST on eServices January 1, 2019 Yes None Depends on turnover General VAT invoicing rules apply B2C
Chile 19.00% Standard VAT registration and fiscal representative May 1, 2020 Yes None Monthly General VAT invoicing rules apply B2B/B2C
Colombia 19.00% VAT on eServices January 1, 2019 Yes None Bimonthly General VAT invoicing rules apply, VAT in local currency B2C
Costa Rica 13.00% 1. Not mandatory simplified registration. Monthly payments.
2. PSP-model: collection and remittance of VAT by the customer’s payment provider.
August 1, 2020 Not mandatory None B2B/B2C
Ecuador 12.00% 1. Not mandatory registration.
2. PSP-model: collection and remittance of VAT by the customer’s payment provider.
September 16 , 2020 Not mandatory None B2C
Egypt 14.00% VAT on eServices September 1, 2016 Yes EGP 500,00 Monthly General VAT invoicing rules apply B2C
European Union – EU Scheme Various MOSS January 1, 2015 Yes EUR 10.000 Quarterly General VAT invoicing rules apply B2C
European Union – non EU Scheme Various MOSS July 1, 2003 Yes None for non-EU Quarterly General VAT invoicing rules apply B2C
Fiji 9.00% VAT on eServices 2020 Yes FJD$ 300,000 Monthly General VAT invoicing rules apply B2C
Ghana 12.50% Standard VAT registration January 1, 2014 Yes  GHS 120,000 Monthly A VAT invoice is the approved invoice produced by the Ghana Revenue Authority. B2B/B2C
Iceland 24.00% VAT on eServices November 1, 2011 Yes ISK 2 milion Bimonthly General VAT invoicing rules apply B2C
India 18.00% GST on OIDAR Servoces and fiscal representative July 1, 2017 Yes None Monthly General VAT invoicing rules apply B2C
Indonesia 10.00% VAT on eServices Unconfirmed Not yet None B2C
Japan 10.00% Standard VAT registration October 1, 2015 Yes JPY 10 million Annual return/quarterly payments B2C, B2B also if registered
Kazakhstan 12.00% VAT on eServices January 1, 2021 Yes None Quarterly No invoice rules apply B2C
Kenya 16.00% Standard VAT registration and Fiscal Representation September 2, 2013 Yes KES 5 million Monthly General VAT invoicing rules apply B2C
Kosovo 18.00% Standard VAT registration and Fiscal Representation September 1, 2020 Yes None Monthly General VAT invoicing rules apply B2C
Kuwait 5.00% Standard VAT registration Januari 1, 2021 (expected) Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
Malaysia 6.00% Service Tax on Imported Digital Services January 1, 2020 Yes MYR 500,00 Quarterly General VAT invoicing rules apply B2B/B2C
Mexico 16.00% VAT on eServices and fiscal representative June 1, 2020 Yes None Monthly Simplified invoices B2B/B2C
Moldova 20.00% VAT on eServices April 1, 2020 Yes None Quarterly General VAT invoicing rules apply B2C
Morocco 20.00% VAT on eServices January 1, 2017 Yes None Monthly General VAT invoicing rules apply B2C
New Zealand 15.00% GST on remote Services (GoRS) October 1, 2016 Yes NZ$ 60,000 Quarterly No invoice rules apply B2C
Nigeria 7,50% VAT on eServices February 3, 2020 Yes NGN 25 million Monthly B2C
Norway 25.00% VAT on eServices/eCommerce July 1, 2011 Yes NOK 50,000 Quarterly General VAT invoicing rules apply, VAT in local currency B2C
Oman 5.00% Standard VAT registration Januari 1, 2021 (expected) Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
Paraguay 10.00% PSP-model: collection and remittance of VAT by the customer’s payment provider. January 1, 2020 No None B2C
Phillipines 12.00% VAT on eServices January 1, 2021 Yes PHP 3 million Electronic invoice or receipt subject to local rules and regulations B2C
Russia 20.00% VAT on eServices January 1, 2017 Yes None Quarterly No invoice rules apply B2B/B2C
Saudi Arabia 5.00% Standard VAT registration (Fiscal Representation optional) January 1, 2018 Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
Serbia 20.00% Standard VAT registration and Fiscal Representation April 1, 2017 Yes None Monthly General VAT invoicing rules apply, reference to fiscal rep. B2B/B2C
South Africa 15.00% VAT on eServices (B2B & B2C) July 1, 2014 Yes ZAR 1 million Bimonthly General VAT invoicing rules appy, VAT in local currency B2B/B2C
South Korea 10.00% VAT on eServices July 1, 2015 Yes None Quarterly No invoice rules apply B2C
Singapore 7.00% GST registration via Overseas Vendor Registration (OVR) January 1, 2020 Yes 1. Have an annual global turnover exceeding SGD$100,00; and
2. Make B2C supplies of digital services in Singapore exceeding SGD$100,000.
Quarterly No invoice rules apply B2C
Switzerland 7.70% VAT on eServices January 1, 2010 Yes CHF 100,000 Quarterly No invoice rules apply B2C, B2B also if registered
Taiwan 5.00% Business Tax on eServices July 1, 2017 Yes NTD 480,000 Bimonthly Issuing of mandatory Government controlled invoices is mandatory (eGui) B2C
Thailand 7.00% VAT on eServices July 1, 2020 Yes BAHT 1,8 million Quarterly No invoicing required. Not allowed to submit full tax invoice. B2C
Turkey 18.00% VAT on eServices January 1, 2018 Yes None Monthly No invoice rules apply B2C (Sales list for B2B trasactions)
Uganda 18.00% VAT on eServices July 1, 2018 Yes None B2C
Ukraine 20.00% VAT on eServices Januari 1, 2021 Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
United Arab Emirates (UAE) 5.00% Standard VAT registration January 1, 2018 Yes None Quarterly General VAT invoicing rules apply, VAT in local currency B2C
United Kingdom 20.00% VAT on eServices (expected) January 1, 2021 Not yet (part of EU MOSS) Quarterly B2C
Uruguay 22.00% Standard VAT registration January 1, 2018 Yes None Monthly VAT invoice rules of sellers country apply. B2C
Uzbekistan 15.00% VAT on eServices January 1, 2020 Yes None Monthly General VAT invoicing rules apply, VAT in local currency B2C
Vietnam 10.00% PSP-model: collection and remittance of VAT by the customer’s payment provider. New tax payers are published on a list by the Ministry of Finance. July 1, 2020 No None B2C