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 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 Standard VAT/GST rate Levy eServices from Type of VAT  registration Threshold
Albania 20% January 1, 2015 Standard VAT registration and fiscal representative None
Argentina 21% February 1, 2018 The Argentine approach to assigning liability for the collection and remittance of VAT in this new rule is interesting. The place of supply rules are in place but the liability is not on the non-resident supplier. The liability for the collection and remittance of VAT, in practice, falls on the Argentinian customer’s payment provider. None
Australia 10% July 1, 2017 GST on eServices AU$ 75,000
Bahrain 5% January 1, 2019 VAT on eServices None
Bangladesh 15% July 1, 2018 VAT on eServices None
Belarus 20% January 1, 2018 VAT on eServices None
Colombia 19% July 1, 2018 VAT on eServices
Costa Rica 13% July1, 2019 VAT on digital services
Egypt 14% September 8, 2016 VAT on eServices
European Union Various July 1, 2003 MOSS
Ghana 15% January 1, 2016 VAT on digital services  GHS 120,000
Iceland 24% November 1, 2011 Standard VAT registration  1 million ISK
India 18% July 1, 2017 GST on OIDAR Servoces None
Japan 8% October 1, 2015 Standard VAT registration (B2B & B2C) JPY 10 million
Malaysia 6% January 1, 2020 Service Tax on Imported Digital Services None
Morocco 20% January 1, 2017 VAT on eServices None
New Zealand 15% October 1, 2016 GST on eServices NZ$ 60,000
Norway 25% July 1, 2011 VAT on eServices NOK 50,000
Québec, Canada 9,975% January 1, 2019 Québec Sales Tax (QST) on eServices
Russia 20% January 1, 2017 VAT on eServices. From January 1, 2019, Business-to-Business (B2B) supplies of digital services from foreign-based businesses to Russian businesses will be subject to VAT. None
Saudi Arabia 5% January 1, 2018 Standard VAT registration None
Serbia 20% April 1, 2017 VAT on eServices None
South Africa 14% July 1, 2014 VAT on eServices (B2B & B2C) 50.000 ZAR
South Korea 10% July 1, 2015 Standard VAT registration None
Singapore 7% January 1, 2020 GST registration via Overseas Vendor Registration (OVR) -1. Have an annual global turnover exceeding SGD$100,00; and – 2. Make B2C supplies of digital services in Singapore exceeding SGD$100,000.
Switzerland 8% January 1, 2010 VAT on eServices CHF 100,000
Taiwan 5% July 1, 2017 Business Tax NTD 480,000
Thailand 10% January 1, 2020 (potential date) VAT on eServices None
Turkey 18% January 1, 2018 VAT on eServices None
United Arab Emirates (UAE) 5% January 1, 2018 Standard VAT registration None
Uruguay 22% July 1, 2018 VAT on eServices None
Vietnam 10% July 1, 2020 The obligation to collect the VAT will fall on banks and/or payment providers, including credit card issuers. It will be their responsibility to identify payments by consumers to foreign online sellers, and deduct withholding VAT. None