Current Intrastat thresholds and VAT rates in Europe
Contained within the principal EU VAT Directive, information shows that each EU Member State must apply a standard rate of VAT within a specific range, and they may similarly choose to apply a reduced VAT rate no lower than 5% (although certain European countries may have an exemption to this, which allows a reduced percentage).
This EU VAT Directive also specifies ‘the nature of the goods and services’ to which the lower rate may be applied, and as a result of this, many EU Member States apply the lower rate to the same types of products (i.e. foodstuff, books).
Occasionally EU Member States might reclassify goods to be with lower or reduced standard rate, and it is vital to be aware of any variations that might occur.
VAT in Europe
The standard rate of VAT (value added tax)
in EU countries.
Data current as of July 2024.
| Standard VAT rate | Reduced VAT rate | Import - Instrastat Treshold | Export - Instrastat Treshold | News | |||||
|---|---|---|---|---|---|---|---|---|---|
| Standard | Specific | Standard | Specific | ||||||
| Germany VAT | 19% | 7% | 800 000 € | 49 000 000 € | 500 000 € | 51 000 000 € | Read More | ||
| Deadline for submission of declaration: 10th day | |||||||||
| UK VAT | 20% | 5% 0% |
Concerced
only: Northern Ireland 500 000 GBP |
Concerced
only: Northern Ireland 250 000 GBP |
Read More | ||||
| Deadline for submission of declaration: 21th day | |||||||||
| VAT
Austria (VAT AT) |
20% | 10% 13% |
1 100 000 € | 12 000 000 € | 1 100 000 € | 12 000 000 € | Read More | ||
| Deadline for submission of declaration: 10th day | |||||||||
| France
VAT (VAT FR) |
20% |
2,1% 5,5% 10% |
From the beginning of 2022, there is no longer Intrastat reporting in France , nor do any reporting thresholds apply. Instead, there is an EMEBI report, which is only filed if you get this information from the French government, and in addition a VAT summary statement. | Read More | |||||
| Czech
Republic VAT (VAT CZ) |
21% | 12% | 15 000 000 CZK | 30 000 000 CZK | 15 000 000 CZK | 30 000 000 CZK | Read More | ||
| Deadline for submission of declaration: 10th day (paper filling) or 12th day (electronic filling) | |||||||||
| Spain
VAT (VAT ES) |
21% | 4% 10% |
400 000 € | 400 000 € | Read More | ||||
| Deadline for submission of declaration: 12th day | |||||||||
| Italy
VAT (VAT IT) |
22% |
4% 5% 10% |
350 000 € | 20 000 000 € | 0 € | 20 000 000 € | Read More | ||
| Deadline for submission of declaration: 25th day | |||||||||
| Netherlands
VAT (VAT NL) |
21% | 9% |
apondd
the
request of statistical offfice |
apondd
the
request of statistical offfice |
Read More | ||||
| Deadline for submission of declaration: 10th day | |||||||||
| Romania
VAT (VAT RO) |
19% | 5% 9% |
1 000 000 RON | 10 000 000 RON | 1 000 000 RON | 20 000 000 RON | Read More | ||
| Deadline for submission of declaration: 15th day | |||||||||
| Sweden
VAT (VAT SE) |
25% | 6% 12 |
15 000 000 SEK | 4 500 000 SEK | Read More | ||||
| Deadline for submission of declaration: 10th day | |||||||||
| Hungary
VAT (VAT HU) |
27% | 5% 18% |
270 000 000 HUF | 5 500 000 000 HUF | 150 000 000 HUF | 15 000 000 000 HUF | Read More | ||
| Deadline for submission of declaration: 15th day | |||||||||
| Lithuania
VAT (VAT LT) |
21% | 5% 9% |
550 000 € | 7 000 000 € | 400 000 € | 10 000 000 € | Read More | ||
| Deadline for submission of declaration: 10th day | |||||||||
| Slovakia
VAT (VAT SK) |
20% (23% - 2025) | 10% | 1 000 000 € | 1 000 000 € | Read More | ||||
| Deadline for submission of declaration: 15th day | |||||||||
| Belgium
VAT (VAT BE) |
21% | 6% 12% |
1 500 000 € | 25 000 000 € | 1 000 000 € | 25 000 000 € | Read More | ||
| Deadline for submission of declaration: 20th day | |||||||||
| Bulgaria
VAT (VAT BG) |
20% | 9% | 1 650 000 BGN | 16 000 000 BGN | 1 900 000 BGN | 37 200 000 BGN | Read More | ||
| Deadline for submission of declaration: 14th day | |||||||||
| Croatia
VAT (VAT HR) |
25% | 5% 13% |
450 000 € | 300 000 € | Read More | ||||
| Deadline for submission of declaration: 15th day | |||||||||
| Cyprus
VAT (VAT CY) |
19% | 5% 9% |
320 000 € | 2 700 000 € | 75 000 € | 5 800 000 € | Read More | ||
| Deadline for submission of declaration: 10th day | |||||||||
| Denmark
VAT (VAT DK) |
25% | - | 41 000 000 DKK | 11 300 000 DKK | 16 500 000 DKK | Read More | |||
| Deadline for submission of declaration: 10th day | |||||||||
| Estonia
VAT (VAT EE) |
22% | 9% 5% |
700 000 € | 350 000 € | Read More | ||||
| Deadline for submission of declaration: 14th day | |||||||||
| Finland
VAT (VAT FI) |
25,5% | 10% 14% |
800 000 € | 800 000 € | Read More | ||||
| Deadline for submission of declaration: 10th day | |||||||||
| Greece
VAT (VAT EL) |
24% | 6% 13% |
150 000 € | 90 000 € | Read More | ||||
| Deadline for submission of declaration: 26th day | |||||||||
| Ireland
VAT (VAT IE) |
23% |
4,8% 9% 13,5% |
500 000 € | 5 000 000 € | 635 000 € | 34 000 000 € | Read More | ||
| Deadline for submission of declaration: 23th day | |||||||||
| Luxembourg
VAT (VAT LU) |
17% |
14% 8% 3% |
250 000
€ simplified declaration |
375 000
€ detailed declaration 4 000 000 € detailed extended declaration |
200 000
€ simplified declaration |
375 000
€ detailed declaration 8 000 000 € detailed extended declaration |
Read More | ||
| Deadline for submission of declaration: 16th day | |||||||||
| Latvia
VAT (VAT LV) |
21% | 12% 5% |
330 000 € | 5 000 000 € | 200 000 € | 7 000 000 € | Read More | ||
| Deadline for submission of declaration: 10th day | |||||||||
| Malta
VAT (VAT MT) |
18% | 5% 7% |
700 € | 700 € | Read More | ||||
| Deadline for submission of declaration: 10th day | |||||||||
| Poland
VAT (VAT PL) |
23% | 5% 8% |
6 200 000 PLN | 103 000 000 PLN | 2 800 000 PLN | 150 000 000 PLN | Read More | ||
| Deadline for submission of declaration: 10th day | |||||||||
| Portugal
VAT (VAT PT) |
23% (22% in the Autonomous region of Madeira; 16% in the Azores) |
6% (5% in Madeira; 4% in the Azores) 13% (12% in Madeira; 9% in the Azores) |
600 000
€ (25 000 € Autonomous region of Madeira) |
6 500 000 € | 600 000 € (25 000 € Autonomous region of Madeira) |
6 500 000 € | Read More | ||
| Deadline for submission of declaration: 15th day | |||||||||
| Slovenia
VAT (VAT SI) |
22% | 5% 9,5% |
220 000 € | 4 000 000 € | 270 000 € | 9 000 000 € | Read More | ||
| Deadline for submission of declaration: 15th day | |||||||||
| Switzerland VAT (VAT CH) |
8,1% (8,8% - 2025) | 3,8% 2,6% |
not applicable | Read More | |||||
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 11.09.2024.