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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
|
21%
|
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 |
GLOBAL VAT TABLE DIGITAL SERVICES
Below you will find the VAT rates and thresholds for foreign providers of digital services in different countries.
We update this regularly but please check with us to ensure this is correct at the date you are using it. Global VAT Compliance can help you comply with all these jurisdictions.
| 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 |