EU directives state that the minimum standard rate allowable for VAT is 15%
Each EU member country is also allowed a maximum of two reduced rates, with the lowest possible reduced rate being 5%
Countries with additional reduced rates prior to joining the EU were allowed to maintain these rates
In addition to the below rates, each country also has a 0% rate for certain items
COUNTRY | STANDARD RATE | REDUCED RATE 1 | REDUCED RATE 2 | REDUCED RATE 3 | Fiscal Rep needed for UK companies? | |||
---|---|---|---|---|---|---|---|---|
AUSTRIA | 20% | 13% | 10% | Yes | ||||
BELGIUM | 21% | 12% | 6% | No - Subject to confirmation | ||||
BULGARIA | 20% | 9% | - | Yes | ||||
CROATIA | 25% | 13% | 5% | No | ||||
CYPRUS | 19% | 9% | 5% | No | ||||
CZECH REPUBLIC | 21% | 15% | 10% | No | ||||
DENMARK | 25% | - | - | No | ||||
ESTONIA | 20% | 9% | - | Yes | ||||
FINLAND | 24% | 14% | 10% | No | ||||
FRANCE | 20% | 10% | 5.5% | 2.1% | No | |||
GERMANY | 19% | 7% | - | No | ||||
GREECE | 24% | 13% | 6% | Yes | ||||
HUNGARY | 27% | 18% | 5% | Yes | ||||
IRELAND | 23% | 13.5% | 9% | 4.8% | No | |||
ITALY | 22% | 10% | 5% | 4% | No | |||
LATVIA | 21% | 12% | 5% | No | ||||
LITHUANIA | 21% | 9% | 5% | No | ||||
LUXEMBOURG | 17% | 14% | 8% | 3% | No | |||
MALTA | 18% | 7% | 5% | No | ||||
NETHERLANDS | 21% | 9% | - | No | ||||
POLAND | 23% | 8% | 5% | No | ||||
PORTUGAL | 23% | 13% | 6% | Yes | ||||
ROMANIA | 19% | 9% | 5% | Yes | ||||
SLOVAKIA | 20% | 10% | - | No | ||||
SLOVENIA | 22% | 9.5% | 5% | Yes | ||||
SPAIN | 21% | 10% | 4% | No | ||||
VAT rates for other countries | ||||||||
SWEDEN | 25% | 12% | 6% | Yes | ||||
ICELAND | 24% | 11% | ||||||
NORWAY | 25% | 15% | 11.1% | 6% | ||||
SWITZERLAND | 7.7% | 3.7% | 2.5% | |||||
TURKEY | 18% | 8% | 1% | |||||
UNITED KINGDOM | 20% | 5% | 0% |
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