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 430,000 (Arrivals) BGN 270,000 (Dispatches)
Croatia (HR)	25% (Std.) 5/13% (Red.)	HR12345678901	HRK 270,000	HRK 2,200,000 (Arrivals) HRK 1,200,000 (Dispatches)
Cyprus (CY)	19% (Std.) 5/9% (Red.)	CY12345678X	€ 35,000	€ 180,000 (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.) - (Red.)	DK12345678	DKK 280,000	DKK 6,900,000 (Arrivals) DKK 5,200,000 (Dispatches)
Estonia (EE)	20% (Std.) 9% (Red.)	EE123456789	€ 35,000	€ 230,000 (Arrivals) € 130,000 (Dispatches)
Finland (FI)	24% (Std.) 10/14% (Red.)	FI12345678	€ 35,000	€ 600,000 (Arrivals) € 600,000 (Dispatches)
France (FR)	20% (Std.) 2.1/5.5/10% (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	€ 35,000	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	- (Arrivals) - (Dispatches)
Lithuania (LT)	21% (Std.) 5/9% (Red.)	LT123456789	€ 35,000	€ 250,000 (Arrivals) € 120,000 (Dispatches)
Luxembourg (LU)	17% (Std.) 3/8/14% (Red.)	LU12345678	€ 100,000	€ 200,000 (Arrivals) € 150,000 (Dispatches)
Latvia (LV)	21% (Std.) 5/12% (Red.)	LV12345678901	€ 35,000	€ 220,000 (Arrivals) € 120,000 (Dispatches)
Malta (MT)	18% (Std.) 5/7% (Red.)	MT12345678	€ 35,000	€ 700 (Arrivals) € 700 (Dispatches)
Netherlands (NL)	21% (Std.) 9% (Red.)	NL123456789B01	€ 100,000	€ 1,000,000 (Arrivals) € 800,000 (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.) 5/9.5% (Red.)	SI12345678	€ 35,000	€ 140,000 (Arrivals) € 220,000 (Dispatches)
Slovakia (SK)	20% (Std.) 10% (Red.)	SK1234567890	€ 35,000	€ 200,000 (Arrivals) € 400,000 (Dispatches)
United Kingdom (non-EU) (UK)	20% (Std.) 5% (Red.)	UK123456789	Not applicable.	£ 1,500,000 (Arrivals, 2021 only) £ 250,000 (Dispatches, Northern Ireland only)

*amavat^® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

EU VAT Rates, the Formats & the Thresholds

Search

Main Menu

Need help?