EU VAT Rates, the Formats & the Thresholds

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.

Country VAT Rates VAT No. Format Distance Selling Threshold Instrastat Threshold
Austria
(AT)
20% (Std.)
10/13% (Red.)
ATU12345678 € 35,000 € 750,000 (Arrivals)
€ 750,000 (Dispatches)
Belgium
(BE)
21% (Std.)
6/12% (Red.)
BE1234567890 € 35,000 € 1,500,000 (Arrivals)
€ 1,000,000 (Dispatches)
Bulgaria
(BG)
20% (Std.)
9% (Red.)
BG123456789 BGN 70,000 BGN 460,000 (Arrivals)
BGN 280,000 (Dispatches)
Croatia
(HR)
25% (Std.)
5/13% (Red.)
HR12345678901 € 35,000 HRK 2,200,000 (Arrivals)
HRK 1,200,000 (Dispatches)
Cyprus
(CY)
19% (Std.)
5/9% (Red.)
CY12345678X € 35,000 € 160,000 (Arrivals)
€ 55,000 (Dispatches)
Czech Republic
(CZ)
21% (Std.)
10/15% (Red.)
CZ12345678 CZK 1,140,000 CZK 12,000,000 (Arrivals)
CZK 12,000,000 (Dispatches)
Denmark
(DK)
25% (Std.)
N/A% (Red.)
DK12345678 DKK 280,000 DKK 6,700,000 (Arrivals)
DKK 5,000,000 (Dispatches)
Estonia
(EE)
20% (Std.)
9% (Red.)
EE123456789 € 35,000 € 200,000 (Arrivals)
€ 130,000 (Dispatches)
Finland
(FI)
24% (Std.)
10/14% (Red.)
FI12345678 € 35,000 € 600,000 (Arrivals)
€ 600,000 (Dispatches)
France
(FR)
20% (Std.)
5/10% (Red.)
FR12345678901 € 35,000 € 460,000 (Arrivals)
€ 460,000 (Dispatches)
Germany
(DE)
19% (Std.)
7% (Red.)
DE123456789 € 100,000 € 800,000 (Arrivals)
€ 500,000 (Dispatches)
Greece
(EL)
24% (Std.)
6/13% (Red.)
EL123456789 € 35,000 € 150,000 (Arrivals)
€ 90,000 (Dispatches)
Hungary
(HU)
27% (Std.)
5/18% (Red.)
HU12345678 HUF 8,800,000 HUF 170,000,000 (Arrivals)
HUF 100,000,000 (Dispatches)
Ireland
(IE)
23% (Std.)
4.8/9/13.5% (Red.)
IE1234567WA € 35,000 € 500,000 (Arrivals)
€ 635,000 (Dispatches)
Italy
(IT)
22% (Std.)
4/5/10% (Red.)
IT12345678901 € 35,000 N/A (Arrivals)
N/A (Dispatches)
Lithuania
(LT)
21% (Std.)
5/9% (Red.)
LT123456789 € 35,000 € 280,000 (Arrivals)
€ 200,000 (Dispatches)
Luxembourg
(LU)
17% (Std.)
3/8/14% (Red.)
LU12345678 € 100,000 € 200,000 (Arrivals)
€ 150,000 (Dispatches)
Latvia
(LV)
21% (Std.)
12% (Red.)
LV12345678901 € 35,000 € 180,000 (Arrivals)
€ 100,000 (Dispatches)
Malta
(MT)
18% (Std.)
5/7% (Red.)
MT12345678 € 35,000 € 700 (Arrivals)
€ 700 (Dispatches)
Netherlands
(NL)
21% (Std.)
9% (Red.)
NL123456789B01 € 100,000 € 800,000 (Arrivals)
€ 1,000,000 (Dispatches)
Poland
(PL)
23% (Std.)
5/8% (Red.)
PL1234567890 PLN 160,000 PLN 4,000,000 (Arrivals)
PLN 2,000,000 (Dispatches)
Portugal
(PT)
23% (Std.)
6/13% (Red.)
PT123456789 € 35,000 € 350,000 (Arrivals)
€ 250,000 (Dispatches)
Romania
(RO)
19% (Std.)
5/9% (Red.)
RO1234567890 RON 118,000 RON 900,000 (Arrivals)
RON 900,000 (Dispatches)
Spain
(ES)
21% (Std.)
4/10% (Red.)
ESX12345678 € 35,000 € 400,000 (Arrivals)
€ 400,000 (Dispatches)
Sweden
(SE)
25% (Std.)
6/12% (Red.)
SE123456789012 SEK 320,000 SEK 9,000,000 (Arrivals)
SEK 4,500,000 (Dispatches)
Slovenia
(SI)
22% (Std.)
9.50% (Red.)
SI12345678 € 35,000 € 120,000 (Arrivals)
€ 200,000 (Dispatches)
Slovakia
(SK)
20% (Std.)
10% (Red.)
SK1234567890 € 35,000 € 200,000 (Arrivals)
€ 400,000 (Dispatches)
United Kingdom
(UK)
20% (Std.)
0/5% (Red.)
UK123456789 GBP 70,000 £ 1,500,000 (Arrivals)
£ 250,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 27 May, 2019.