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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.

 

Global VAT Compliance - Global Coverage

EU VAT rates
VAT rates 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 table

Last update: 23/01/2024

 

Country

Standard VAT Rates

Reduced VAT Rates

VAT rate in Austria The standard VAT rate is 20% Austria applies a 13% intermediate VAT rate to certain supplies, including domestic air travel, while a reduced VAT rate of 10% is applied to supplies such as rental of real estate.
VAT rate Belgium The standard VAT rate is 21% Belgium enforces two reduced rates – the “First Reduced Rate” at 6% and the “Second Reduced Rate” at 12%. These rates apply to a restricted range of transactions.
VAT rate Bulgaria The standard VAT rate is 20% As per Article 66a of the VAT Law, the reduced VAT rate in Bulgaria stands at 9%.
VAT rate Croatia The standard VAT rate is 25% The Croatian VAT Act stipulates a first reduced rate of 13% and a second reduced rate of 5%.
VAT rate in Cyprus The standard VAT rate is 19% The first reduced rate of 9% and second reduced rate of 5% are stated in Articles 18 and 18A of the VAT Law for certain goods and services.
VAT rate in Czech Republic The standard VAT rate is 21% 12%
VAT rate in Denmark The standard VAT rate is 25%
VAT rate in Estonia The standard VAT rate is 22% In accordance with Section 15 of the Estonian VAT Act, there are two reduced rates for Value Added Tax – the primary one being 9%, and the secondary one being 5%.
VAT rate in Finland The standard VAT rate is 24% There are two reduced rates for Value Added Tax in Finland; the first reduced rate stands at 14%, while the second reduced rate is 10%.
VAT rate in France The standard VAT rate is 20% The General Tax Code’s Article 278-0 bis and subsequent provisions outline three different rates for Value Added Tax. An intermediate rate of 10%, a primary reduced rate of 5.5%, and a secondary reduced rate of 2.1% are included.
VAT rate in Germany The standard VAT rate is 19% As of January 1, 2021, the German VAT Act’s §12 designates a reduced rate of 7% for Value Added Tax in Germany.
VAT rate in Greece The standard VAT rate is 24% Annex III of the Greek VAT Code designates specific supplies of goods and services that are subject to reduced rates of Value Added Tax. Article 21 of the same code specifies that a reduced rate of 13% and a super-reduced rate of 6% apply to these supplies.
VAT rate in Hungary The standard VAT rate is 27% Various supplies are subject to a reduced VAT rate of 5% and an intermediate VAT rate of 18%, as stipulated by Article 82 of the Hungarian VAT Act
VAT rate in Ireland The standard VAT rate is 23% In Ireland, Section 46 of the VAT Act and Schedule 3 outline three reduced rates for Value Added Tax that apply to specified supplies. These include a primary reduced rate of 13.5%, a secondary reduced rate of 9%, and a tertiary reduced rate of 4.8%.
VAT rate in Italy The standard VAT rate is 22% Italy’s Value Added Tax system includes three reduced rates, which are referred to as the “first reduced rate,” “second reduced rate,” and “super-reduced rate.” Specifically, these rates stand at 10%, 5%, and 4%, respectively.
VAT rate in Latvia The standard VAT rate is 21% According to Article 42 of the Latvian VAT Law, two different reduced rates of Value Added Tax are available, known as the “First Reduced Rate” and the “Second Reduced Rate.” These rates stand at 12% and 5%, respectively, but specific conditions and requirements apply. Essential supplies, such as registered medications and baby food, fall under the First Reduced Rate, while fresh produce, printed materials, and electronic literature and publications generally fall under the Second Reduced Rate.
VAT rate in Lithuania The standard VAT rate is 21% The Lithuanian VAT Law’s Article 19 outlines two different reduced rates for Value Added Tax. The “First Reduced Rate,” which stands at 9%, applies to specific supplies, such as residential heating and print publications. Meanwhile, the “Second Reduced Rate,” which is 5%, applies to particular goods and services that are related to medicine and health.
VAT rate in Luxembourg 17% Effective from January 1, 2023, until December 31, 2023, Article 39 of the Luxembourg VAT Law specifies that different rates of Value Added Tax will apply. The intermediate reduced rate of VAT is 13%, the reduced rate is 7%, and the super-reduced rate is 3%.
VAT rate in Liechtenstein The standard VAT rate is 8.1% 2.6%, 3.8%
VAT rate in Malta The standard VAT rate is 18% In accordance with the VAT regulations stated in the Maltese VAT Act’s Eighth Schedule, there exists two reduced VAT rates; the first at 7% and the second at 5% and an intermediate rate of 12%
VAT rate in Monaco The standard VAT rate is 20% The Tax Code’s Articles 52-0 to 59 dictate the application of varied VAT rates in Monaco, specifically an intermediate rate of 10%, a first reduced rate of 5.5%, and a second reduced rate of 2.1%.
VAT rate in The Netherlands The standard VAT rate is 21% Article 9 of the Dutch VAT Act designates certain supplies that are eligible for a reduced VAT rate of 9%.
VAT rate in Poland The standard VAT rate is 23% Goods and services falling under specific categories are subject to a first reduced rate of 8% and a second reduced rate of 5%.
VAT rate in Portugal The standard VAT rate is 23% As stated in Article 18 of the Portuguese VAT Code, a reduced VAT rate of 6% (5% in Madeira and 4% in the Azores) and an intermediate VAT rate of 13% (12% in Madeira and 9% in the Azores) are applicable.
VAT rate in Romania The standard VAT rate is 19% The Romanian VAT Code’s Article 291 outlines a First Reduced rate of 9% and a Second Reduced rate of 5%.
VAT rate in Slovakia The standard VAT rate is 20% Supplies such as basic food items and pharmaceutical products are eligible for a reduced VAT rate of 10% in accordance with Section 27, Annex 7, and Annex 7a of the Slovakian VAT Act.
VAT rate in Slovenia The standard VAT rate is 22% In compliance with Article 41 of the Slovenian VAT Act, a first reduced rate of 9.5% and a second reduced rate of 5% are available.
VAT rate in Spain The standard VAT rate is 21% Under Article 91 of the Spanish VAT Act, a reduced VAT rate of 10% is granted to specific agricultural supplies, while a super-reduced rate of 4% applies to supplies such as books.
VAT rate in Sweden The standard VAT rate is 25% Chapter 7, Section 1 of the Swedish VAT Act stipulates that a first reduced rate of 12% is applicable to supplies that include foodstuffs, while a second reduced rate of 6% is applicable to supplies that include books and other publications.
VAT rate in Switzerland The standard VAT rate is 8.1% 2,6%, 3,8%
VAT rate in the UK The standard VAT rate is 20% Article 29A and Schedule 7A of the VAT Act 1994 specify certain supplies that are eligible for a reduced VAT rate of 5%.
– These VAT rates are only indicative. Please use this information at your own discretion.

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 7th next month
DE Monthly 19% EUR 10.000 10th next month
FR Monthly 20% EUR 10.000 19th next month Required
IT Quarterly 22% EUR 10.000 last day of second month Required
ES Quarterly 21% EUR 10.000 20th next month Required
PL Monthly 23% EUR 10.000 25th next month Required
CZ Monthly 21% EUR 10.000 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.

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