VAT rates applied in EU countries
来源: | 作者:企桥企服 | 发布时间: 2023-09-09 | 163 次浏览 | 分享到:

VAT rates

There are various types of VAT rates that are applied in EU countries. The rate depends on the product or service involved in the transaction. There are also special rates which were set according to VAT rates implemented in EU countries before they joined the EU.

VAT rates applied in EU countries

Although VAT is charged throughout the EU, each EU country is responsible for setting its own rates. You can consult the rates that currently apply in the table below. You should check the latest rates with the VAT authority of your country.

VAT rates applied in EU member countries

List of VAT rates applied in EU member countries (last updated as of 23 March 2022)
Member StateCountry codeStandard rateReduced rateSuper reduced rateParking rate
AustriaAT2010 / 13-13
BelgiumBE216 / 12-12
BulgariaBG209--
CyprusCY195 / 9--
CzechiaCZ2110 / 15--
GermanyDE197--
DenmarkDK25---
EstoniaEE209--
GreeceEL246 / 13--
SpainES21104-
FinlandFI2410 / 14--
FranceFR205.5 / 102.1-
CroatiaHR255 / 13--
HungaryHU275 / 18--
IrelandIE239 / 13.54.813.5
ItalyIT225 / 104-
LithuaniaLT215 / 9--
LuxembourgLU178314
LatviaLV2112 / 5--
MaltaMT185 / 7--
NetherlandsNL219--
PolandPL235 / 8--
PortugalPT236 / 13-13
RomaniaRO195 / 9--
SwedenSE256 / 12--
SloveniaSI225 / 9.5--
SlovakiaSK2010--

Standard rate

Each EU country has a standard rate which applies to the supply of most goods and services. This cannot be less than 15%.

Reduced rate

One or two reduced rates may be applied to supply of specific goods and services (based on the list in Annex III of the VAT Directive), but - in most cases - not to electronically supplied services. The reduced rates mentioned here cannot be less than 5%.

Special rates

Some EU countries are allowed to apply special VAT rates on certain supplies. These special rates apply to EU countries that were applying them on 1 January 1991.

They were originally meant to be transitional arrangements for a smoother shift to the EU VAT rules when the Single Market came into force on 1 January 1993, and were intended to be gradually phased out.

There are 3 types of special rates:

  • Super-reduced rates

  • Zero rates

  • Parking rates

Super-reduced rates

Super-reduced rates of less than 5% are applied to the sales of a limited list of goods and services in certain EU countries.

Zero rates

Zero rates are applied to certain sales by some EU countries. When a zero rate is applied the consumer doesn't have to pay any VAT, but you still have the right to deduct the VAT you paid on purchases directly related to the sale.

Parking rates (or intermediary rates)

Parking rates are applied by some EU countries to certain supplies of goods and services that aren't included in Annex III of the VAT Directive. Those countries have been allowed to continue applying reduced VAT rates on these supplies, instead of the standard rate, provided that those reduced rates are no lower than 12%.