To ensure a proper handling of taxes when selling in Europe, there is the VAT. A consumption tax that is To ensure a proper handling of taxes when selling in Europe, there is the VAT. A consumption tax that is assessed on the value of all goods and services sold in the EU. As only VAT-compliant sellers in Europe are legally allowed to sell, meeting all the regulations is crucial to build a successful e-commerce business and to avoid being blocked from marketplaces.
Antonia Klatt
Last Updated on 21 September 2023
What is the VAT Rate?
The VAT is a pan-European consumption tax which is assessed on the value of all goods and services in the EU. All member states of the European Union have their own guidelines and VAT rates which apply for different product categories and business fields.
However, the minimum standard rate needs to be at least 15%, but the exact height can be chosen individually, and the reduced rate has to be at least 5%. The maximum number of reduced VAT rates is two, some countries have variations on this, e.g. a third reduced VAT rate which has been in in place prior to the accession to the EU.
Related articles
Overview of actual VAT Rates in Europe 2020
With a huge list that contains all European countries, the respective VAT rates and for which product categories they apply, we are sure that you can find the rates you are looking for.
AUSTRIA
VAT rates in Austria:
| 20% | Standard | All taxable goods and services that are not listed in the following Austrian VAT rates |
| 13% | Reduced | Domestic flights, entrance to sporting events, admissions to cultural events & amusement parks, hotel accommodation, firewood, some agricultural supplies, wine production |
| 10% | Reduced | Foodstuffs, take-away food, water supplies, pharmaceutical products, domestic transport (excluding flights), international and intra- community road and rail trans- port, newspapers and periodicals, printed books, pay and cable TV, TV licences, some agricultural supplies, social services, domestic refuse collection, treatment of waste and wastewater, restaurants, cut flowers and plants (food production), |
| 0% | Zero | Intra-community + international transport (excluding road and rail) |
BELGIUM
VAT rates in Belgium:
| 21% | Standard | All taxable goods and services that are not listed in the following Belgian VAT rates |
| 12% | Reduced | Some foodstuffs, certain agricultural supplies, some social housing, some construction work on new buildings, restaurants (all beverages excluded), some pesticides and fertilizers, and certain tyres and inner tubes for agricultural use |
| 6% | Reduced | Some foodstuffs (including takeaway food), some social services, certain undertaker and cremation services, minor repairs (including bicycles, shoes and leather goods, clothing and household- hold linen), firewood, cut flowers and plants (decorative use/food production), soft drinks, water supplies, some pharma- ceutical products, some medical equipment- ment 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 repairs and renovation of private dwellings, some agricultural supplies, hotel accommodation, admission to sporting events, use of sports facilities, intra-community and international transport |
| 0% | Zero | Daily and weekly newspapers, certain recycled materials and by-products, intra-community and International transport |
BULGARIA
VAT rates in Bulgaria
| 20% | Standard | All taxable goods and services that are not listed in the following Bulgarian VAT rates |
| 9% | Reduced | Hotel accommodations |
| 0% | Zero | Intra-community and international transport |
CROATIA
VAT rates in Croatia
| 25% | Standard | All taxable goods and services that are not listed in the following Croatian VAT rates |
| 13% | Reduced | Some foodstuffs, certain undertakers and cremation services supplies, children’s car seats, electricity supply, water supplies, newspapers & magazines, tickets for concerts, hotel accommodations, some agricultural inputs |
| 5% | Reduced | Some foodstuffs, pharmaceutical products, some medical equipment, books (excluding e-books), daily newspapers |
| 0% | Zero | Intra-community and international transport |
CYPRUS
VAT rates in Cyprus
| 19% | Standard | All taxable goods and services that are not listed in the following Cyprian VAT rates |
| 9% | Reduced | Domestic transportation, hotel accommodation restaurants and cafés |
| 5% | Reduced | 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, takeaway food, social housing, water supplies waste and wastewater treatment |
| 0% | Zero | Intracommunity and international transport |
CZECH REPUBLIC
VAT rates in CZ
| 21% | Standard | All taxable goods and services that are not listed in the following Czech VAT rates |
| 15% | Reduced | 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 wastewater, food provided in restaurants and cafes cut flowers and plants for decorative use and food production |
| 10% | Reduced | Newspapers and periodicals, some pharma- ceutical products, some printed books |
| 0% | Zero | Intra-community and international transport |
Go to
VAT Registrations & Returns
DENMARK
VAT rates in Denmark
| 25% | Standard | All goods and services that are not listed in the following Danish VAT rates |
| 0% | Zero | Newspapers and journals, intra-community and international transport |
ESTONIA
VAT rates in Estonia
| 20% | Standard | All taxable goods and services that are not listed in the following Estonian VAT rates |
| 9% | Reduced | Certain pharmaceutical products, medical equipment for people with disabilities, books (excluding e-books), newspapers and periodicals, hotel accommodation |
| 0% | Zero | Some passenger transport, intra-community and international transport |
FINLAND
VAT rates in Finland
| 24% | Standard | All taxable goods and services that are not listed in the following Finish VAT rates |
| 14% | Reduced | Foodstuffs, some agricultural supplies, restaurants (no alcoholic beverages), some soft drinks, take away food, plants for food production |
| 10% | Reduced | 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% | Zero | Printing services for publications of non-profitmaking organisations, intra-community and international transport, some taxation of gold ingots/bars/coins |
FRANCE
VAT rates in France
| 20% | Standard | All taxable goods and services that are not listed in the following French VAT rates |
| 10% | Reduced | 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, takeaway 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% | Reduced | 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% | Reduced | Some pharmaceutical products, some newspapers and periodicals, public television licence fees, admission to certain cultural events |
| 0% | Zero | Intra-community and international transport (excluding road and inland waterways) |
GERMANY
VAT rates in Germany*
| 19% | Standard | All taxable goods and services that are not listed in the following German VAT rates |
| 7% | Reduced | 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 & audio- books, 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 jewellery |
| 0% | Zero | Intra-community and international transport |
Go to
VAT Registrations & Returns
*UPDATE: Due to the COVID-19 pandemic, the German government has announced to reduce the standard VAT rate of 19% to 16% and the reduced VAT rate of 7% to 5%. These changes will come into effect on 1 July 2020 and last until 31 December 2020.
GREECE
VAT rates in Greece
| 24% | Standard | All taxable goods and services that are not listed in the following Greek VAT rates |
| 13% | Reduced | Some foodstuffs, certain takeaway 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% | Reduced | Some pharmaceutical products, some books (no e-books), some newspapers and periodicals |
| 0% | Zero | Intra-community and international air and sea transport |
HUNGARY
VAT rates in Hungary
| 27% | Standard | All taxable goods and services that are not listed in the following Hungarian VAT rates |
| 18% | Reduced | Certain foodstuffs, some take away food, hotel accommodation |
| 5% | Reduced | 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% | Zero | Intra-community and international transport |
IRELAND
VAT rates in Ireland
| 23% | Standard | All taxable goods and services that are not listed in the following Irish VAT rates |
| 13.5% | Reduced | 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 wastewater, 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% | Reduced | 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% | Reduced | Livestock intended for use in the preparation of foodstuffs, some agricultural supplies |
| 0% | Zero | 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
VAT rates in Italy
| 22% | Standard | All taxable goods and services that are not listed in the following Italian VAT rates |
| 10% | Reduced | Some foodstuffs, water supplies, some pharma- ceutical 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 accommodations, 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% | Reduced | Some foodstuffs, some social services |
| 4% | Reduced | Some food products, certain medical equipment for people with disabilitie , 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% | Zero | Intra-community and international transport |
LATVIA
VAT rates in Latvia
| 21% | Standard | All taxable goods and services that are not listed in the following Latvian VAT rates |
| 12% | Reduced | Food products for infants, pharmaceutical products, medical products for people with disabilities, domestic passenger transport, books (no e-books), newspapers and periodicals, hotel accommodation |
| 5% | Reduced | A range of locally produced vegetables and fruit |
| 0% | Zero | Intra-community and international transport |
LITHUANIA
VAT rates in Lithuania
| 21% | Standard | All taxable goods and services that are not listed in the following Lithuanian VAT rates |
| 9% | Reduced | Some domestic passenger transport, books (no e-books), newspapers and periodicals, hotel accommodation, district heating |
| 5% | Reduced | Pharmaceutical products, medical equipment for people with disabilities |
| 0% | Zero | Intra-community and international transport |
LUXEMBOURG
VAT rates in Luxembourg
| 17% | Standard | All taxable goods and services that are not listed in the following Luxembourgian VAT rates |
| 14% | Reduced | 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% | Reduced | Cleaning in private households, minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing, district heating, natural gas, electricity, firewood |
| 3% | Reduced | 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% | Zero | Intra-community and international transport |
Malta
VAT rates in Malta
| 18% | Standard | All taxable goods and services that are not listed in the following Maltese VAT rates |
| 7% | Reduced | Hotel accommodation, use of sporting facilities |
| 5% | Reduced | 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% | Zero | 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
VAT rates in Netherlands
| 21% | Standard | All taxable goods and services that are not listed in the following Dutch VAT rates |
| 9% | Reduced | 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 renovations and repair of private dwellings, certain cleaning of private households, hotel accommodation, restaurants (no alcoholic beverages), take away food, bars, cafes and nightclubs, admission to sports events, use of sports facilities, minor repairs of bicycles, shoes and leather goods, clothing and household linen, hairdressing |
| 0% | Zero | Taxation of gold coins, intra-community and international passenger transport by air and sea |
POLAND
VAT rates in Poland
| 23% | Standard | All taxable goods and services that are not listed in the following Polish VAT rates |
| 8% | Reduced | 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 takeaway food, some bars and cafes (restaurant service only) |
| 5% | Reduced | Some foodstuffs, fruit juices, certain books and specialist periodicals (excluding e-books), some agricultural supplies |
| 0% | Zero | Intra-community and international passenger transport (excluding inland waterway and road transport) |
Go to
VAT Registrations & Returns
PORTUGAL
VAT rates in Portugal
| 23% | Standard | All taxable goods and services that are not listed in the following Portugeuese VAT rates |
| 13% | Reduced | Some foodstuffs, admission to certain cultural events, restaurant & cafe food, some agricultural supplies, wine, mineral water, diesel for agriculture |
| 6% | Reduced | 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 licence, 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% | Zero | Intra-community and international passenger transport |
ROMANIA
VAT rates in Romania
| 19% | Standard | All taxable goods and services that are not listed in the following Romanian VAT rates |
| 9% | Reduced | 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% | Reduced | Social housing, books (no e-books), newspapers and periodicals, admission to cultural events, admission to sporting events |
| 0% | Zero | Intra-community and international passenger transport |
SLOVAKIA
VAT rates in Slovakia
| 20% | Standard | All taxable goods and services that are not listed in the following Slovakian VAT rates |
| 10% | Reduced | Some foodstuffs, pharmaceutical products, some medical equipment for people with disabilities, books (no e-books) |
| 0% | Zero | Intra-community and international passenger transport |
SLOVENIA
VAT rates in Slovenia
| 22% | Standard | All taxable goods and services that are not listed in the following Slovenian VAT rates |
| 9.5% | Reduced | 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% | Zero | Intra-community and international transport |
SPAIN
VAT rates in Spain
| 21% | Standard | All taxable goods and services that are not listed in the following Spanish VAT rates |
| 10% | Reduced | 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 trans- port, take-away food, treatment of waste and waste water, admission to sporting event, bars, cafés, nightclubs and alcoholic baverages sold therein, medical equipment for people with disabilities, cinema tickets |
| 4% | Reduced | Some foodstuffs, some pharmaceutical products, certain newspapers and periodicals, som medical equipment for the people with disabilities, some social housing, some social services |
| 0% | Zero | Intracommunity and international transport by air and sea, taxation of some gold coins |
SWEDEN
VAT rates in Sweden
| 25% | Standard | All taxable goods and services that are not listed in the following Swedish VAT rates |
| 12% | Reduced | Some foodstuffs, non-alcoholic beverages, take-away food, clothing and household linen, hotel accomodation, restraurants, shoes and leather |
| 6% | Reduced | Domestic passenger transport, books and news- papers, writers and composers, use of sport facilities |
| 0% | Zero | medicines, printing and other services related to the production of magazines for non-profit oranisations, intra-community and international passenger transport |
UNITED KINGDOM
VAT rate in the UK
| 20% | Standard | All taxable goods and services that are not listed in the following British VAT rates |
| 5% | Reduced | Some social housing, some social services, electricy/natural gas/district heating supplies, LPG and heating oil, some renovation and repairs of private dwellings, car seats for children, medical equipment for people with disabilities |
| 0% | Zero | Renovations to private housing, collection of domestic refuse, household water supplies, some social housing, cut flowers and plants (production), medical supplies for people with disabilities, domestic passenger transport, clothing and footwear for children, seed supplies, supply of pet food, supplies of residential caravans and houseboats, construction of residential buildings, some gold ingots and coins/bars, commercial ship and aircraft stores, intra- community and international passenger transport, basic foods, printed books, take-away food |
