What Are the VAT Rates Across the European Union?
Looking for the applicable VAT rates in the European Union for 2025? You’re in the right place. This article provides a comprehensive and up-to-date table of Value Added Tax (VAT) rates for each EU member state. The year 2025 brings notable changes, including significant adjustments you need to be aware of.
Starting January 1, 2025, Slovakia will increase its standard VAT rate from 20% to 23%. Additionally, Estonia will raise its standard VAT rate from 22% to 24%, effective July 2025. Explore the detailed country-by-country VAT rates below, along with upcoming changes and their potential impact on businesses.
- Jimmy Sagnier
- Published on:
- Readind Time: 12 minutes
- Last updated on: 31/12/2024
EU VAT Rates for 2025: The Complete Overview
The year 2025 introduces several changes to VAT rates across the European Union. The following table provides a clear summary of the applicable VAT rates for each EU member state, including the updates in Slovakia (effective January 1) and Estonia (effective July).
| 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% | – | – |
| Denmark | 25% | – | – | – | – |
| Spain | 21% | 10% | – | 4% | – |
| Estonia | 22% (24% from July) | 9% | – | – | – |
| Finland | 25.5% | 10% | 14% | – | – |
| France | 20% | 5.5% | 10% | 2.1% | – |
| Greece | 24% | 6% | 13% | – | – |
| Hungary | 27% | 5% | 18% | – | – |
| Ireland | 23% | 9% | 13.5% | 4.8% | 13.5% |
| Northern 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% | – | – |
| Norway | 25% | 15% | 12% | – | – |
| Netherlands | 21% | 9% | – | – | – |
| Poland | 23% | 5% | 8% | – | – |
| Portugal | 23% | 6% | 13% | – | 13% |
| Czech Republic | 21% | 12% | – | – | – |
| Romania | 19% | 5% | 9% | – | – |
| United Kingdom | 20% | 5% | – | – | – |
| Slovakia | 23% (from January) | 10% | – | – | – |
| Slovenia | 22% | 9.5% | 5% | – | – |
| Sweden | 25% | 6% | 12% | – | – |
| Switzerland | 8.1% | 2.6% | 3.8% | – | – |
Evolution of VAT Rates in the European Union in 2025
The year 2025 brings significant changes to Value Added Tax (VAT) rates in several European Union countries. These adjustments, often driven by EU directives and national economic policies, will impact businesses operating within the single market. Below is an overview of the key changes to anticipate.
Increase in Finland’s VAT Rate in 2025
Since September 1, 2024, Finland’s tax authorities have raised the standard VAT rate from 24% to 25.5%. This measure aims to meet EU requirements on public deficits, which must remain below 3% of GDP.
Source: Finnish Finance Act
Slovakia's VAT Rate Hike in 2025
Slovakia is implementing a major change in 2025 with its standard VAT rate increasing from 20% to 23%, effective January 1. This decision follows a rise in Slovakia’s public debt and recommendations from the European Union to implement measures for fiscal stabilization.
Source: Slovak Tax Administration
Adjustment of Estonia’s VAT Rate in 2025
Following a 2-point increase in 2024, Estonia plans another hike in its standard VAT rate in 2025. Initially scheduled for January 1, the adjustment, which will raise the rate from 22% to 24%, is now set to take effect in July 2025.
Source: Estonian Tax Administration
Applying VAT Rates in the EU: Rules for E-commerce and Local Sales
Compliance with VAT regulations is a mandatory requirement for businesses operating within the European Union, whether in B2B (Business-to-Business) or B2C (Business-to-Consumer) transactions. The complexities of intra-EU VAT require a thorough understanding of fundamental principles to avoid penalties and optimize tax management.
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:
- A French e-retailer sells a pair of shoes for €100 to a German customer.
- The applicable VAT in Germany is 19%.
- The e-merchant will therefore have to invoice €119 to its German customer, including €19 in VAT.
- He will then have to remit this €19 VAT to the German tax administration via the OSS or IOSS Single Window.
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 applicable in the country of delivery of its goods or services.
- Register at the Unique OSS/IOSS counter
- Remit the VAT collected via the OSS or IOSS Single Window.
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:
- Obtain a VAT number in Germany: The French company must obtain a VAT number in Germany to be able to invoice VAT to its German customers.
- Apply the current German VAT rate for its shoes: The French company must apply the current German VAT rate for shoes, which is 19%.
- File VAT returns in Germany and remit the VAT to the German tax authorities: The French company must file VAT returns in Germany every month or quarter, depending on the rules applicable in Germany. It must also remit the VAT collected to the German tax authorities.
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.
EU VAT Rates: Archives for 2021 to 2024 to Correct Your Declarations
Correcting past VAT declarations often requires access to the applicable rates during the relevant periods. To facilitate your regularization processes, we provide detailed tables summarizing VAT rates in EU countries for the years 2021, 2022, 2023, and 2024. These archives are invaluable resources for rectifying errors and ensuring your business remains compliant.
EU VAT rates for 2024
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% | – | – |
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 State | Country Code | Standard Rate | Reduced Rate | Super-Reduced Rate | Parking Rate |
| Austria | AT | 20 | 10 / 13 | – | 13 |
| Belgium | BE | 21 | 6 / 12 | – | 12 |
| Bulgaria | BG | 20 | 9 | – | – |
| Cyprus | CY | 19 | 5 / 9 | – | – |
| Czech Republic | CZ | 21 | 10 / 15 | – | – |
| Germany | DE | 19 | 7 | – | – |
| Denmark | DK | 25 | – | – | – |
| Estonia | EE | 20 | 9 | – | – |
| Greece | EL | 24 | 6 / 13 | – | – |
| Spain | ES | 21 | 10 | 4 | – |
| Finland | FI | 24 | 10 / 14 | – | – |
| France | FR | 20 | 5,5 / 10 | 2,1 | – |
| Croatia | HR | 25 | 5 / 13 | – | – |
| Hungary | HU | 27 | 5 / 18 | – | – |
| Ireland | IE | 23 | 9 / 13,5 | 4,8 | 13,5 |
| Italy | IT | 22 | 5 / 10 | 4 | – |
| Lithuania | LT | 21 | 5 / 9 | – | – |
| Luxembourg | LU | 17 | 8 | 3 | 14 |
| Latvia | LV | 21 | 12 / 5 | – | – |
| Malta | MT | 18 | 5 / 7 | – | – |
| Netherlands | NL | 21 | 9 | – | – |
| Poland | PL | 23 | 5 / 8 | – | – |
| Portugal | PT | 23 | 6 / 13 | – | 13 |
| Roumania | RO | 19 | 5 / 9 | – | – |
| Sweden | SE | 25 | 6 / 12 | – | – |
| Slovenia | SI | 22 | 9,5 | – | – |
| Slovakia | SK | 20 | 10 | – | – |
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%.
Simplify your European VAT management with the expertise of our tax specialists. Let us take care of the complexities, so you can focus on growing your business globally.