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
19%
7%
€ 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
United Kingdom
UK
20%
0/5%
GBP 70,000
+ 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

Below you will find the VAT rates and distance selling thresholds in different countries outside the EU.
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 rate Levy eServices from Type of VAT  registration Threshold
Albania 20% 1 January 2015 Standard VAT registration and fiscal representative None
Armenia 20% 1 January 2018 VAT on eServices AMD 15 million
Argentina 20% 1 April 2018 VAT on eServices None
Australia 10% 1 July 2017 GST on eServices AU$ 75,000
Belarus 20% 1 January 2017 VAT on eServices None
Brazil 2% 1 April 2018 VAT on eServices None
Colombia 19% 1 April 2018 VAT on eServices None
Canada (Quebec) 9.975%. 1 January 2019 QST on eServices None
Egypt 10% 1 Oct 2016 VAT on eServices None
EU Various 1 July 2003 VAT MOSS None
Ghana 15% 1 January 2016 VAT on digital services  GHS 120,000
Iceland 24% and 11%
for ebooks
1 November 2011 Standard VAT registration  ISK 1 million
India 18% 1 July 2017 GST on OIDAR Services None
Japan 8% 1 October 2015 Standard VAT registration (B2B & B2C) JPY 10 million
Kenya 16% Sep 2013 VAT on eServices KES 5 million
New Zealand 15% 1 October 2016 GST on eServices NZ$ 60,000
Norway 25% 1 July 2011 VAT on eServices NOK 50,000
Russia 20% 1 January 2017 VAT on eServices None
Saudi Arabia 5% 1 January 2018 Standard VAT registration and fiscal representative None
Serbia 20% 1 April 2017 VAT on eServices None
Singapore 7% 1 January 2020 GST on eServices SG$ 100,000
South Africa 14% 1 July 2014 VAT on eServices (B2B & B2C) 50.000 ZAR
South Korea 10% 1 July 2015 Standard VAT registration None
Switzerland 8% 1 January 2010 Standard VAT registration and Fiscal Representative CHF 100,000 (after 1 January 2018, global revenue not only CH)
Taiwan 5% 1 July 2017 Business Tax NTD 480,000
Tukey 18% 1 January 2018 VAT on eServices None
United Arab Emirates 5% 1 January 2018 Standard VAT registration None
Uruguay 22% 1 January 2018 Standard VAT registration None