• Contact
  • Accountants: +44 (0) 1753 551111
  • Solicitors: +44 (0) 20 7067 4300

List of VAT rates applied in the EU Member States as at 01/01/2021

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%    
  • Member of London Partners
  • Member of London of Chamber Commerce and Industry
  • The Royal South Bucks Agricultural Association
  • The Association for UK Interactive Entertainment
  • Offical Xero Partner

Copyright © 2013 - Oury Clark.