Vat tax rates eu
The VAT is a consumption tax assessed on the value added to goods and services. While VAT-registered businesses can deduct all the tax already paid in the preceding production stages, the end consumer does not receive a credit for the VAT paid, making it a tax on final consumption. By subscribing, you agree to be contacted by the Tax Foundation. We respect the privacy of all our subscribers and you can learn more about our privacy policy here. Generally, consumption taxes are an economically efficient way of raising tax revenue. To minimize economic distortions, there is ideally only one standard rate that is levied on all final consumption, with as few exemptions as possible.
List of VAT rates in the European Union
Some countries have variations on this, including a third, reduced VAT rate, which they had in place prior to their accession to the EU. Member states have now agreed that they will be free to set the reduced rates on most goods and services, including e-books; domestic fuel; clothing; and female hygiene products.
Our automation specialists are here to answer any questions you have, click the button below to start a chat. VAT news. VAT knowledge. Contact us. Navigate by country. This website uses cookies to improve your experience. We'll assume you're ok with this, but you can opt-out if you wish. Accept Read More. How can we help? Not Now Start Chat. Austria VAT rates. Domestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production from farm ; cut flowers and plants for decorative use.
Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport excluding flights ; international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste and waste water; restaurants ex all beverages ; cut flowers and plants for food production; some agricultural supplies; writers and composers.
Belgium VAT rates. Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; restaurants all beverages excluded ; certain energy products e. Some foodstuffs including takeaway food ; soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books including e-books ; newspapers and periodicals with certain exceptions ; entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accommodation; admission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles cars for the disabled ; some social services; certain undertaker and cremation services; minor repairs including bicycles, shoes and leather goods, clothing and household linen ; firewood; cut flowers and plants for decorative use and food production; writers and composers; firewood.
Some daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport excluding road, rail and inland waterways. Croatia VAT rates. Cyprus VAT rates. Czech Republic VAT rates. Foodstuffs excluding essential child nutrition and gluten-free food ; non-alcoholic beverages; take away food; water supplies; medical equipment for disabled persons; children's car seats; some domestic passenger transport; admission to cultural events, shows and amusement parks; writers and composers; social housing; renovation and repair of private dwellings; cleaning of private households; some agricultural supplies; hotel accommodation; admission to sporting events; use of sporting facilities; social services; supplies to undertaker and cremation services; medical and dental care; domestic care services; firewood; some pharmaceuticals; some domestic waste collection and street cleaning; treatment of waste and waste water; food provided in restaurants and cafes; cut flowers and plants for decorative use; writers, composers and food production.
Foodstuffs selected baby food and gluten-free food ; newspapers and periodicals; some pharmaceutical products; some books including e-books.
Denmark VAT rates. Newspapers and journals published more than once a month ; intra-community and international transport. Estonia VAT rates. Certain pharmaceutical products; medical equipment for disabled persons; books excluding e-books ; newspapers and periodicals; hotel accommodation. Finland VAT rates. Pharmaceutical products; domestic passenger transport; books including e-books ; newspapers and periodicals sold on subscription ; admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport.
Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins; certain works of art, collectors items and antiques. France VAT rates. Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books excluding those with pornographic or violent content ; some e-books; admission to certain cultural events; some social housing; some renovation and repair of private dwellings; admission to sports events; some domestic care services; cut flowers and plants for food production; sanitary protection for women.
Some pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff. Germany VAT rates. Intra-community and international transport excluding road and rail and some inland waterways transport. Greece VAT rates.
Some foodstuffs; certain take away food; some cut flowers and plants for food production; some non-alcoholic beverages; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation bed and breakfast ; certain social services; restaurant and catering other than entertainment centres ; services for boarding schools; structures for disabled persons; structures providing accommodation for mentally disabled persons, people with mental disorders and drug users.
Hungary VAT rates. Ireland VAT rates. Certain foodstuffs; newspapers and periodicals; admission to cultural events; use of sports facilities; hairdressing; e-books and digital publications. Italy VAT rates. Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; e-books with an international standard book number ISBN ; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; motor vehicles for the disabled; construction work on new buildings for first housing ; supplies of new buildings for first housing.
Latvia VAT rates. Food products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books excluding e-books ; newspaper and periodicals; hotel accommodation; district heating.
Lithuania VAT rates. Some domestic passenger transport; hotel accommodation; district heating; books excluding e-books ; firewood. Luxembourg VAT rates. Certain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit.
Cleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use; some works of art and antiques. Malta VAT rates. Medical equipment for disabled persons; books including e-books ; newspapers and periodicals; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity.
Some supplies of food for human consumption excluding some processed and pre-cooked foods ; prescribed medicines; gold ingots and bars; live animals for human consumption; intra-community and international transport; domestic passenger transport excluding road ; cut flowers and plants for food production. Netherlands VAT rates.
Foodstuffs excluding foodstuffs for animal consumption ; some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport excluding air travel ; intra-community and international road, rail and inland waterway passenger transport; books including e-books ; newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; certain renovation and repair of private dwellings; certain cleaning of private households; hotel accommodation; restaurants excluding alcoholic beverages ; take away food; bars, cafes and night clubs; admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing; cut flowers and plants for decorative use some exclusions and food production; some works of art, collectors items and antiques.
Poland VAT rates. Some foodstuffs; some fruit juices; certain books and specialist periodicals including e-books ; some agricultural supplies; some food for consumption on-board passenger transportation. Intra-community and international passenger transport excluding inland waterway and road transport. Portugal VAT rates. Romania VAT rates. Foodstuffs; pharmaceutical products; medical equipment for disabled persons; hotel accommodation; water supplies; some beer; soft drinks; cut flowers and plants for food production; some agricultural supplies; some goods and services for consumption on-board transportation.
Social housing; books excluding e-books ; newspapers and periodicals; admission to cultural events; admission to sporting events; admission to amusement parks; hotel accommodation; restaurants and catering services excluding some alcoholic beverages ; take-away food; bars, cafes and nightclubs excluding some alcoholic beverages.
Slovakia VAT rates. Slovenia VAT rates. Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; books excluding e-books ; newspapers and periodicals; cultural events and theme parks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants preparation of meals only ; hotel accommodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; treatment of waste and waste water; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies of new buildings; certain construction work for new buildings.
Spain VAT rates. Some foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; some renovation and repair of private dwellings; agricultural supplies; hotel accommodation; restaurants and catering services; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; take away food; cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sporting events amateur sporting events only ; treatment of waste and waste water; admission to certain cultural services.
Some foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books excluding e-books ; certain newspapers and periodicals; some social housing; some social services; some construction work on new buildings; some domestic care services.
Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea. Sweden VAT rates. Domestic passenger transport; books including e-books ; newspapers and some periodicals; admission to cultural events excluding cinema ; writers and composers; admission to sports events; use of sports facilities.
Medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport. United Kingdom VAT rates.
The EU sets the broad VAT rules through European VAT Directives, and has set the minimum standard VAT rate at 15%. The 27 member states (plus UK) are. According to EU law, EU Member States are required to levy a standard VAT rate of at least 15 percent and a reduced rate of at least 5 percent.
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This is a list of the maximum potential tax rates around Europe for certain income brackets.
The EU VAT is based on the "destination principle": the value-added tax is paid to the government of the country in which the consumer who buys the product lives. Businesses selling a product charge the VAT and the customer pays it. A value-added tax collected at each stage in the supply chain is remitted to the tax authorities of the member state concerned and forms part of that state's revenue.
Tax rates in Europe
VAT rates are different in each European country. Businesses operating in multiple jurisdictions must ensure that they charge and get charged the correct VAT rate to avoid penalties or long VAT refund mechanisms. The following overview is non-exhaustive and must be checked with our tax professionals before implementing this information into your system. German VAT rates on restaurant and catering services will be reduced temporarily to help businesses affected by Coronavirus. We use cookies to offer an improved online experience.
2020 VAT Rates in Europe
Sales Tax Rate in European Union averaged Sales Tax Rate in European Union is expected to reach Trading Economics members can view, download and compare data from nearly countries, including more than 20 million economic indicators, exchange rates, government bond yields, stock indexes and commodity prices. Features Questions? Contact us Already a Member? It allows API clients to download millions of rows of historical data, to query our real-time economic calendar, subscribe to updates and receive quotes for currencies, commodities, stocks and bonds. Click here to contact us. Please Paste this Code in your Website. In the European Union, the sales tax rate is an average of the taxes charged to consumers based on the purchase price of certain goods and services.
Some countries have variations on this, including a third, reduced VAT rate, which they had in place prior to their accession to the EU.
In case of wrong assumptions, updates, etc, please send a message to dhont. The first annual work programme of the new European Commissionwas published in January.
VAT Rates in Europe
As an online retailer, it is critical that you understand the VAT obligations and liabilities of selling to customers in the EU and beyond. VATGlobal's centralised solution is led by a team of compliance specialists who will manage all periodic statutory declarations on your behalf. Our experienced team of VAT consultants provides the expertise your business needs to deal with international VAT issues. Why would my company need to register for VAT and what are the important considerations? Once registered, you will need to be aware of the various returns that need to be filed and how all transactions should be declared. There are certain industries and regions that will have special VAT rules or requirements. The directive also specifies the nature of the goods and services to which the reduced rate may be applied, and as a result of this many EU member states apply the reduced rate to the same types of products i. European member states may on occasion reclassify goods to be with reduced or standard rated, and it is important to be aware of any changes that occur. Pay Invoice. Invoice value. EU VAT. Our Technology. Global Tax. VAT Guides.
EU VAT Rates, Formats & Thresholds
To ensure a proper handling of taxes when selling in Europe, there is the VAT. A tax that applies for all goods and services sold in the EU. The maximum number of reduced VAT rates is two, some countries have variations on this, e. With a huge list that contains all European countries, the respective VAT rates and for which product categories they apply, we are sure that you can find the rates you are looking for. Skip to content. Maximilian Gampl Last Updated on 4 May VAT rates in Europe Read more VAT in Germany Read more VAT in Spain Read more VAT in France Read more
