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Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

VAT Expert in Europe

Book a meeting
Contact us
VAT Expert in Europe

Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

Selling in Europe with Incoterm DDP.

Eurofiscalis handle your VAT registration & declarations

I want to learn more

Taux de TVA UE
VAT RATES

What are the VAT rates in the EU

VAT, or value added tax, is an indirect tax that is levied on most products and services sold in the European Union. VAT rates applied in the EU vary from country to country, but are generally between 15 and 27%.

 

For 2024, several EU countries have announced changes to the EU VAT rates they apply. These changes are driven by a variety of factors, including the desire to simplify the VAT system, promote economic growth or support certain economic sectors.

Sommaire

What are the EU VAT rates for 2024? The list of VAT rates in the EU

Country

Standard VAT rate

Reduced VAT rate 1

Reduced VAT rate 2

Super reduced VAT rate

Parking VAT rate

Germany

19%

7%

Austria

20%

10%

13%

13%

Belgium

21%

6%

12%

12%

Bulgaria

20%

9%

Cyprus

19%

5%

9%

Croatia

25%

5%

13%

Denmark

25%

Spain

21%

10%

4%

Estonia

22%

9%

Finland

24%

10%

14%

France

20%

5,5%

10%

2,1%

Greece

24%

6%

13%

Hungary

27%

5%

18%

Ireland

23%

9%

13,5%

4,80%

13,5%

Northern Ireland

20%

5%

Norway

25%

15%

12%

Italy

22%

10%

5%

4%

Latvia

21%

12%

5%

Lithuania

21%

5%

9%

Luxembourg

17%

8%

14%

3%

12%

Malta

18%

5%

7%

Netherlands

21%

9%

Poland

23%

5%

8%

Portugal

23%

6%

13%

13%

République Tchèque

21%

12%

Romania

19%

5%

9%

United Kingdom

20%

5%

Slovakia

20%

10%

Slovenia

22%

9,5%

5%

Sweden

25%

6%

12%

Switzerland

8.1%

2.6%

3.8%

Focus on Your International Expansion, We Manage Your VAT

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What are the EU VAT rate changes for 2024?

2024 VAT rates in Switzerland

VAT rates 2024 in Czech Republic

The change in VAT rates in the Czech Republic takes place on reduced rates. From January 1, 2024, the Czech Republic removes its two reduced rates of 10% and 15% and replaces them with a single reduced rate of 12%.

VAT rate change in Estonia for 2024

Estonia increased its normal VAT rate in 2024. This will increase from 20% to 22% from January 1, 2024.

Luxembourg VAT rate 2024

To combat the economic slowdown due to the COVID crisis, and limit inflation, Luxembourg decided to reduce its VAT rates in 2023 by 1 point. For 2024, this system stops and the 2024 VAT rates in Luxembourg will regain the point lost in 2023. The VAT rates will be as follows:

When to apply VAT rates in the EU?

VAT compliance is an important obligation for companies operating in the European Union in B2B and B2C. It can be complex, but it is important to understand the fundamental principles to avoid penalties and optimize the company’s taxation.

For e-commerce sales and sales on MarketPlaces

If the e-commerce seller makes more than €10,000 in distance sales (overall threshold in all EU countries), then the seller must apply the VAT rate of the country of delivery.

Here is a concrete example:

For what ? :

 

EU VAT rules require that businesses selling goods to customers in another EU country must charge the VAT rate applicable in that country.

 

However, companies whose turnover outside their country of establishment is less than €10,000 must apply the VAT of their country of establishment.

 

What to do if turnover exceeds the threshold?

 

If the turnover outside France of a French e-retailer exceeds €10,000 over one year, it must:

Apply the VAT rate of another EU country on a local sale

A local sale is considered when the merchandise is sold in the country where it is stored. In the case of local sales, you must apply the 2024 VAT rate of the country in which you are making the sale.

 

Let’s take an example :

 

A French company stores its shoes in Germany and resells them to individuals in Germany. The shoes do not leave Germany, so it is considered a local sale. The obligations of the French company are:

Did you know that the name of value added tax in Germany is Umsatzsteuer? To find out more about VAT in Germany, I invite you to read our VAT Guide in Germany.

Find EU VAT rates for 2021, 2022 and 2023

EU VAT rates for 2023

Country

Standard VAT rate

Reduced VAT rate 1

Reduced VAT rate 2

Super reduced VAT rate

Parking rate

Germany

19%

7%

Austria

20%

10%

13%

13%

Belgium

21%

6%

12%

12%

Bulgaria

20%

9%

Cyprus

19%

5%

9%

Croatia

25%

5%

13%

Denmark

25%

Spain

21%

10%

4%

Estonia

20%

9%

Finland

24%

10%

14%

France

20%

5,5%

10%

2,1%

Greece

24%

6%

13%

Hungary

27%

5%

18%

Ireland

23%

9%

13,5%

4,80%

13,5%

Northern Ireland

20%

5%

Italy

22%

10%

5%

4%

Latvia

21%

12%

5%

Lithuania

21%

5%

9%

Luxembourg

16%

7%

13%

3%

12%

Malta

18%

5%

7%

Netherlands

21%

9%

Poland

23%

5%

8%

Portugal

23%

6%

13%

13%

Czech Republic

21%

15%

10%

Romania

19%

5%

9%

United Kingdom

20%

5%

Slovakia

20%

10%

Slovenia

22%

9,5%

5%

Sweden

25%

6%

12%

Switzerland

7.7%

2.5%

3.7%

EU VAT rates for 2022

Country

Standard Rate

Reduced rate 1

Reduced rate 2

Super-Reduced rate

Parking Rate

Germany

19%

7%

Austria

20%

10%

13%

13%

Belgium

21%

6%

12%

12%

Bulgaria

20%

9%

Cyprus

19%

5%

9%

Croatia

25%

5%

13%

Danmark

25%

Spain

21%

10%

4%

Estonia

20%

9%

Finland

24%

10%

14%

France

20%

5,5%

10%

2,1%

Greece

24%

6%

13%

Hungary

27%

5%

18%

Ireland

23%

9%

13,5%

4,80%

13,5%

North Ireland

20%

5%

Italy

22%

10%

5%

4%

Latvia

21%

12%

5%

Lithuania

21%

5%

9%

Luxembourg

17%

8%

14%

3%

12%

Malta

18%

5%

7%

Netherlands

21%

9%

Poland

23%

5%

8%

Portugal

23%

6%

13%

13%

Czech Republic

21%

15%

10%

Roumania

19%

5%

9%

United Kingdom

20%

5%

Slovakia

20%

10%

Slovenia

22%

9,5%

5%

Sweden

25%

6%

12%

Switzerland

7.7%

2.5%

3.7%

VAT rates in the EU in 2021

List of VAT Rates Applied in EU Member States (last updated: January 1, 2021)
Member StateCountry CodeStandard RateReduced RateSuper-Reduced RateParking Rate
AustriaAT2010 / 1313
BelgiumBE216 / 1212
BulgariaBG209
CyprusCY195 / 9
Czech RepublicCZ2110 / 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 / 1313
RoumaniaRO195 / 9
SwedenSE256 / 12
SloveniaSI229,5
SlovakiaSK2010

Definition of standard, reduced and parking VAT rates

Member States have freedom in setting their VAT rates. However, the VAT directive legally regulates these rates in Europe, notably with minimum thresholds.

The standard or normal VAT rate

This is the rate applied to the vast majority of products and services. This rate must be at least 15%, with no maximum value.

The reduced VAT rate

The European Union allows member states to apply up to two reduced VAT rates. They are only applicable to goods and services listed in Annex III of the VAT Directive. These reduced VAT rates cannot fall below 5%.

The super reduced VAT rate

This VAT rate is only used on very few products and services. For example, in France, the super-reduced VAT rate of 2.1% is only applicable on certain medicines or on the audiovisual royalty.

The parking VAT rate

Some Member States apply “parking” rates for certain goods and services which are not included in Annex III of the VAT Directive. These countries can apply these “parking”, or intermediate, rates, provided they are not lower than 12%.

Focus on Your International Expansion, We Manage Your VAT

Simplify the management of your European VAT with the expertise of our tax specialists. Make an appointment today to secure your international development.

Business developer at Eurofiscalis, my goal is to simplify and popularize VAT rules for e-traders and companies exporting internationally. I know how complex and tedious it can be, and I am convinced that my experience and knowledge can help companies understand and comply with the current tax regulations.

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