VAT ensures the proper handling of taxes when selling in Europe. All goods and services sold in the EU are subject to this consumption tax. Only VAT-compliant sellers are allowed to sell in Europe, so meeting all the regulations is crucial to building a successful e-commerce business. This article will discuss the most important topics related to VAT rates in the EU.
Maria
Last Updated on 5 February 2024What is the VAT Rate?
All goods and services in the EU are assessed with the VAT, a pan-European consumption tax. There are different guidelines and VAT rates for different product categories and business fields in every member state of the European Union.
EU law allows two reduced rates, with the lowest being 5% or higher. Prior to their EU membership, some countries had a third, reduced VAT rate in place. Through European VAT Directives, the EU sets the broad VAT rules, and 15% is the minimum standard VAT rate.
Overview of the VAT Rates in Europe 2023
Our list includes all European countries, their VAT rates, and the categories of products they apply to. We’re sure that you’ll find the rates you need.
Austria
The standard VAT rate is 20%
The reduced VAT rates are :
- 13% for domestic flights, entrance to spor-ting events, admissions to cultural events & amusement parks, hotel accommodation, firewood, some agricultural supplies, wine production
- 10% for 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, pay and cable TV, TV licences, some agricultural supplies, social services, domestic refuse collection, treatment of waste and waste water, restaurant, cut flowers and plants (food production)
- 0% for Intra-community + international transport (excluding road and rail)
Belgium
The standard VAT rate is 21%
The reduced VAT rates are:
- 12% for some foodstuffs, certain agricultural supplies, some social housing, some construction work on new buildings, restaurants (all beverages excluded), some pesticides and fertilizers, certain tires and inner tubes for agricultural use
- 6% for Some foodstuffs (including takeaway food), some social services, certain undertaker and cremation services, minor repairs (including bicycles, shoes and leather goods, clothing and house-hold linen), firewood, cut flowers and plants (decorative use/food production), soft drinks, water supplies, some pharmaceutical products, some medical equipment for people with disabilities, domestic transport of passengers, some books (excluding 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 transport
- 0% for daily and weekly newspapers, certain recycled materials and by-products, intra-community andinternational transport
Bulgaria
The standard VAT rate is 20%
The reduced VAT rates are:
- 9% for hotel accommodations
- 0% for intra-community and international transport
Croatia
The standard VAT rate is 25%
The reduced VAT rates are:
- 13% for some foodstuffs, certain undertaker and cremation services supplies, children’s car seats, electricity supply, water supplies, newspapers & magazines, tickets for concerts, hotel accommodations, some agricultural inputs
- 5% for some foodstuffs, pharmaceutical products, some medical equipment, books (excluding e-books), daily newspapers
- 0% for intra-community and international transport
Cyprus
The standard VAT rate is 19%
The reduced VAT rates are:
- 9% for domestic transportation, hotel accomodation restaurants and cafés
- 5% for certain foodstuffs, non-alcoholic beverages, pharmaceutical products, medical equipment for people with disabilities, children’s car seats, certain passenger transport, books (excluding e-books), newspapers and periodicals, admission to cultural events and amusement parks, writers and composers, renovation and repair of private dwellings, some agricultural supplies, admission to sports events, use of sporting facilities, domestic waste collection, hairdressing, some undertaker and cremation services, take away food, social housing, water supplies waste and waste water treatment
- 0% for intra-community and international transport
Czech Republic
The standard VAT rate is 21%
The reduced VAT rates are:
- 15% for foodstuffs, non-alcoholic beverages, take away food, medical equipment for people with disabilities, children’s car seats, some domestic passenger transport, some books (excluding e-books), 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, water supplies treatment of waste and waste water, food provided in restaurants and cafe cut flowers and plants for decorative use and food production
- 10% for newspapers and periodicals, some pharmaceutical products, some printed books
- 0% for intra-community and international transport
Denmark
The standard VAT rate is 25%
The reduced VAT rate is 0% for newspapers and journals, intra-community and international transport
Estonia
The standard VAT rate is 20%
The reduced VAT rates are:
- 9% for certain pharmaceutical product, medical equipment for people with disabilities, books (excluding e-books), newspapers and periodicals, hotel accommodation
- 0% for some passenger transport, intra-community and international transport
Finland
The standard VAT rate is 24%
The reduced VAT rates are:
- 14% for foodstuffs, some agricultural supplies, restaurants (no alcoholic beverages), some soft drinks, take away food, plants for food production
- 10% for pharmaceutical products, domestic passenger transport, books (no e-books), newspapers and periodicals (sold on subscription), admission to cultural events and amusement parks, writers and composers, hotel accommodation, admission to sports events, use of sports facilities, domestic transportation
- 0% for printing services for publications of non-profitmaking organizations, intra-community and international transport, some taxation of gold ingots/bars/coins
France
The standard VAT rate is 20%
The reduced VAT rates are:
- 10% for some foodstuffs, some cleaning in private households, some agricultural supplies, hotel accommodation, restaurants (excluding alcoholic beverages), some domestic waste collection, certain domestic care services, firewood, take away food, bars, cafes and nightclubs (except supply of alcoholic beverages, cut flowers and plants for decorative use, writers and composers etc, some social housing, certain non-alcoholic beverages, some pharmaceutical products, domestic passenger transport, intra-community and international transport, pay/cable TV, some renovation and repairs of private dwellings
- 5,5% for some foodstuffs, 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, some non-alcoholic beverages, school canteens, water supplies, medical equipment for people with disabilities, books, some e-books
- 2,1% for some pharmaceutical products, some newspapers and periodicals, public television license fees, admission to certain cultural events
- 0% for intra-community and international transport
Germany
The standard VAT rate is 19%
The reduced VAT rates are:
- 7% for some foodstuffs,edical equipment for people with disabilities, some domestic passenger transport, intra-community and international passenger transport for certain road, rail and inland waterway transportation, books & audiobooks, newspapers and periodicals, admission to cultural events, writers and composers, some agricultural inputs, hotel accommodation, certain admission to sports events, social services, medical and dental care, firewood, some timber for industrial use, take-away food, cut flowers and plants for decorative use and food production, taxation of some gold coins and jewelry
- 0% for intra-community and international transport
Greece
The standard VAT rate is 24%
The reduced VAT rates are:
- 13% for some foodstuffs, certain take away food, plants for food production, some non-alcoholic beverages, water supplies, some pharmaceutical products, some medical equipment for people with disabilities, some agricultural supplies, domestic care services, hotel accommodation, certain social services
- 6% for some pharmaceutical products, some books (no e-books), some newspapers and periodicals
- 0% for intra-community and international air and sea transport
Hungary
The standard VAT rate is 27%
The reduced VAT rates are:
- 18% for certain foodstuffs, some take away food, hotel accommodation
- 5% for certain foodstuffs, pharmaceutical products (for humans), some medical equipment for people with disabilities, books (excluding e-books), newspapers and periodicals, some social housing, district heating, some supplies of new building, restaurant and catering services internet access services, certain writers and composers services
- 0% for intra-community and international transport
Ireland
The standard VAT rate is 23%
The reduced VAT rates are:
- 13,5% for certain foodstuffs, some pharmaceutical products, children’s car seats, social housing, renovation and repair of private dwellings, cleaning in private households, some agricultural supplies, medical and dental care, collection of domestic waste, treatment of waste and waste water, minor repairs of bicycles, shoes and leather goods and household linen, construction work on new buildings, supply of immovable property, some social housing, routine cleaning of immovable property health studio services, certain tourist services, photography services
- 9% for certain foodstuffs, take away food, some bars and cafes, newspapers and periodicals, admission to cultural events and amusement parks, hotel accommodation, restaurants (excluding all beverages), use of sports facilities, hairdressing
- 4,8% for livestock intended for use in the preparation of foodstuffs, some agricultural supplies
- 0% for some foodstuffs, certain pet food, some medicine, certain feminine hygiene products, some medical equipment, clothing and footwear for children, intra-community and international transport, plants for food production
Italy
The standard VAT rate is 22%
The reduced VAT rates are:
- 10% for some foodstuffs, water supplies, some pharmaceutical products, domestic passenger transport, admission to cultural events, some social housing, renovation and repair of private dwellings, some supplies and construction work for new buildings, some agricultural supplies, hotel accommodation, restaurants, admission to certain sports events, energy products (excluding district heating), firewood, collection of domestic waste, some waste water treatment, alcoholic beverages in bars and cafés, take-away food, cut flowers and plants for decorative use and food production
- 5% for some foodstuffs, some social services
- 4% for some food products, certain medical equipment for people with disabilities , books, newspapers and some periodicals, e-books with an ISBN, online journals, some social housing, some agricultural supplies, certain social services, some supplies for new buildings
- 0% for intra-community and international transport
Latvia
The standard VAT rate is 21%
The reduced VAT rates are:
- 12% for food products for infants, pharmaceutical products, medical products for people with disabilities, domestic passenger transport, books (no e-books), newspaper and periodicals, hotel accommodation
- 5% for a range of locally produced vegetables and fruit
- 0% for intra-community and international transport
Lithuania
The standard VAT rate is 21%
The reduced VAT rates are:
- 9% for some domestic passenger transport, books (no e-books), newspapers and periodicals, hotel accommodation, district heating
- 5% for pharmaceutical products, medical equipment for people with disabilities
- 0% for intra-community and international transport
Luxembourg
The standard VAT rate is 17%
The reduced VAT rates are:
- 14% for 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, administration of credit and credit guarantees by a person or organisation other than that granting the credit
- 8% for cleaning in private households, minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing, district heating, natural gas, electricity, firewood
- 3% for foodstuffs, soft drinks, children’s clothing and footwear, water supplies, certain pharmaceutical products, certain medical equipment for people with disabilities, domestic passenger transport, certain books (no e-books), certain newspapers and periodicals, admission to cultural events and amusement parks, some pay TV/cable TV, agricultural supplies (no pesticides), hotel accommodation, restaurants (no alcoholic beverages), take away food, bars, cafes and nightclubs, cut flowers and plants for food production, supplies for of new buildings, some construction work on new buildings, admission to sports events, use of sports facilities, undertaker and cremation services, collection of domestic waste, treatment of waste and waste water
- 0% for intra-community and international transport
Malta
The standard VAT rate is 18%
The reduced VAT rates are:
- 7% for hotel accommodation, use of sporting facilities
- 5% for medical equipment for people with disabilities, books (except for 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
- 0% for some supplies of food for human consumption (no some processed and pre-cooked foods), prescribed medicines, gold ingots/bars, seeds for food production, live animals for human consumption, intra-community and international transport
Netherlands
The standard VAT rate is 21%
The reduced VAT rates are:
- 9% for foodstuffs (not for animal consumption), some soft drinks, water supplies, certain pharmaceutical products, certain medical equipment for people with disabilities, domestic passenger transport (no air travel), intra-community and international transport, books (no 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 (no 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
- 0% for taxation of gold coins, intra-community and international passenger transport by air and sea
Poland
The standard VAT rate is 23%
The reduced VAT rates are:
- 8% for certain foodstuffs, water supplies, pharmaceutical products, medical equipment for people with disabilities, car seats for children, domestic passenger transport, intra-community and international passenger transport by inland waterway and road, some newspapers and periodicals, admission to cultural events and amusement parks, some pay TV/cable TV, writers and composers, social housing, certain renovation and repair of private dwellings, certain agricultural supplies, hotel accommodation, restaurants (no beverages), admission to sports events, use of sports facilities, undertaker and cremation services, collection of domestic waste, minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing, firewood, some take away food, some bars and cafes (restaurant service only)
- 5% for some foodstuffs, fruit juices, certain books and specialist periodicals (excluding e-books), some agricultural supplies
- 0% for intra-community and international passenger transport
Portugal
The standard VAT rate is 23%
The reduced VAT rates are:
- 13% for some foodstuffs, admission to certain cultural events, restaurant & cafe food, some agricultural supplies, wine, mineral water, diesel for agriculture
- 6% for some foodstuffs, water supplies, certain pharmaceutical products, medical equipment for people with disabilities, children’s car seats, children’s diapers, domestic passenger transport, some books (no e-books), certain newspapers and periodicals, TV license, social housing, renovation and repair of private dwellings, certain agricultural supplies, hotel accommodation, some social services, some medical and dental care, collection of domestic waste, minor repairs of bicycles, domestic care services, firewood, cut flowers and plants for decorative use and food production, construction work on new buildings, some legal services
- 0% for intra-community and international passenger transport
Romania
The standard VAT rate is 19%
The reduced VAT rates are:
- 9% for foodstuffs, pharmaceutical products, medical equipment for people with disabilities, hotel accommodation, water supplies, restaurants and catering services (includes supply of food in bars, cafes and nightclubs), some beer, soft drinks, cut flowers and plants for food production, some agricultural supplies
- 5% for social housing, books (no e-books), newspapers and periodicals, admission to cultural events, admission to sporting events
- 0% for intra-community and international passenger transport
Slovakia
The standard VAT rate is 20%
The reduced VAT rates are:
- 10% for some foodstuffs, pharmaceutical products, some medical equipment for people with disabilities, books (no e-books)
- 0% for intra-community and international passenger transport
Slovenia
The standard VAT rate is 22%
The reduced VAT rates are:
- 9,5% for some foodstuffs, pharmaceutical products, medical equipment for people with disabilities, domestic passenger transport, books (no e-books), newspapers and periodicals, cultural event, writers and composers, social housing, treatment of waste and waste water, use of sports facilities, undertaker and cremation services, agricultural supplies, hotel accommodation, admission to sports events, minor repairs of bicycles, clothes and household linen, certain supplies of new buildings, certain construction work for new buildings, shoes and leather goods, hairdressing, soft drinks, take away food, cut flowers and plants (decoration)
- 0% for intra-community and international passenger transport
Spain
The standard VAT rate is 21%
The reduced VAT rates are:
- 10% for some foodstuffs, pharmaceutical products, intra-community and international transport, some social housing, some renovation and repair of private dwellings, agricultural supplies, some social services, domestic passenger transport, take-away food, treatment of waste and waste water, admission to sporting event, bars, cafés, nightclubs and alcoholic beverages sold therein, medical equipment for people with disabilities, cinema tickets
- 4% for some foodstuffs, some pharmaceutical products, certain newspapers and periodicals, some medical equipment for the people with disabilities, some social housing, some social services
- 0% for intra-community and international transport by air and sea , taxation of some gold coins
Sweden
The standard VAT rate is 25%
The reduced VAT rates are:
- 12% for some foodstuffs, non-alcoholic beverages, take-away food, clothing and household linen, hotel accommodation, restaurants, shoes and leather
- 6% for domestic passenger transport, books and newspapers, writers and composers, use of sport facilities
- 0% for medicines, printing and other services related to the production of magazines for non-profit organizations, intra-community and international passenger transport
Are you looking for support with VAT registration in a EU member state ? In this article you can see the countries where we offer our services. hellotax provides VAT services and professional advice regarding your VAT obligations.
If you would like more information, please contact our dedicated sales team, which can provide you with all the necessary information.
