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.

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 1 000 000 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% 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%
270 000 € 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)
24% 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% 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 08.02.2024.