European Union EU VAT rates for Amazon Sellers

 

 

You can review worldwide VAT and GST rates here.

 

The EU sets the broad VAT rules through European VAT Directives, and has set the minimum standard VAT rate at 15%. The 28 member states are otherwise free to set their standard VAT rates. The EU also permits a maximum of two reduced rates, the lowest of which must be 5% or above. Read our briefings on EU VAT Registration and EU VAT Returns.

 

European Union VAT rates by Country



        Andorra VAT rates

9.50% Higher Banking and financial services
4.50% Standard Andorra's VAT system is the General Indirect Tax or IGI (L'Impost General Indirecte).
1% Reduced Foodstuffs (excluding alcoholic beverages); water; private tuition; books, newspapers and magazines.
0% Zero Medicines; hospital services and healthcare; veterinary services; lease of buildings for private use.

 

 5 years ago : Andorra clarifies new VAT rates

 

 



        Austria VAT rates

20% Standard All other taxable goods and services.
13% Reduced Domestic flights; entrance to sporting events; admissions to cultural events and amusement parks; hotel accommodation; firewood; some agricultural supplies; wine production; cut flowers and plants for decorative use.
10% Reduced 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 (excluding e-books); pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste and waste water; restaurants (ex all beverages); cut flowers and plants for food production; some agricultural supplies.
0% Zero Intra-community and international transport (excluding road and rail).

 

  2 months ago : VAT Reporting update 18.5.1

 

 



        Belarus VAT rates

20% Standard (since 1st Jan 2010

 

 1 year ago : Belarus 18% VAT 2020

 

 



        Belgium VAT rates

21% Standard All other taxable goods and services.
12% Reduced Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; restaurants (all beverages excluded); certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use.
6% Reduced Some foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; 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 road, rail and inland waterways transport; some motor vehicles (cars for the disabled); some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen); firewood; cut flowers and plants for decorative use and food production.
0% Zero Daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways).

 

 2 months ago : Belgium VAT update

 

 



        Bosnia and Herzegovina VAT rates

17 % Standard  
0 % Zero Exports and related services.

 

 3 years ago : Bosnia raises VAT registration threshold

 

 



        Bulgaria VAT rates

20% Standard All other taxable goods and services.
9% Reduced Hotel accommodation
0% Zero Intra-community and international transport

 

  7 months ago : VAT Reporting update 17.12.1

 

 



        Croatia VAT rates

25% Standard All other taxable goods and services.
13% Reduced Some foodstuffs; water supplies (excluding bottled water); newspapers (other than daily published newspapers with less than 50% advertising content); periodicals (magazines other than science periodicals with less than 50% advertising content); tickets for concerts; hotel accomodation; some agricultural inputs; certain undertaker and cremation services supplies; children’s car seats; electricity supply
5% Reduced Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (excluding e-books); daily newspapers (with less than 50% advertising content); scientific periodicals; admission to cinema.
0% Zero Intra-community and international transport (excluding road and rail).

 

 2 months ago : Croatia cuts VAT to 24% 2019

 

 



        Cyprus VAT rates

19% Standard All other taxable goods and services; land transactions for business use.
9% Reduced Domestic road passenger transport; domestic passenger transport by sea; hotel accomodation; restaurants and cafes (excluding bars).
5% Reduced Certain foodstuffs; non-alcoholic beverages; water supplies; pharmaceutical products; medical equipment for disabled persons; 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; LPG (in cylinders); take away food (excluding soft drinks and alcoholic beverages); social housing; cut flowers for food production; waste and waste water treatment.
0% Zero Intracommunity and international transport

 

  8 months ago : 2018 VAT rate changes

 

 



        Czech Republic VAT rates

21% Standard All other taxable goods and services.
15% Reduced Foodstuffs (excluding essential child nutrition and gluten-free food); non-alcoholic beverages; take away food; water supplies; medical equipment for disabled persons; 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 accomodation; 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; treatment of waste and waste water; food provided in restaurants and cafes; cut flowers and plants for decorative use and food production.
10% Reduced Foodstuffs (selected baby food and gluten-free food); newspapers and periodicals; some pharmaceutical products; some books (excluding e-books).
0% Zero Intra-community and international transport

 

 1 year ago : Belarus 18% VAT 2020

 

 



        Denmark VAT rates

25% Standard All taxable goods and services.
0% Zero Newspapers and journals (published more than once a month); intra-community and international transport.

 

 1 year ago : Avalara VAT Reporting content updates 31-03-2017

 

 



        Estonia VAT rates

20% Standard All other taxable goods and services.
9% Reduced Certain pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation.
0% Zero Some passenger transport; intra-community and international transport.

 

 1 year ago : Estonia raises VAT registration threshold

 

 



        Finland VAT rates

24% Standard All other taxable goods and services.
14% Reduced Foodstuffs (excluding live animals); some agricultural supplies; restaurants (excluding alcoholic beverages); some soft drinks; take away food; cut flowers and plants for food production.
10% Reduced Pharmaceutical products; domestic passenger transport; books (excluding e-books); newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport.
0% Zero Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins.

 

 5 months ago : Finland questions EU VAT rate reforms

 

 



        France VAT rates

20% Standard All other taxable goods and services.
10% Reduced Some foodstuffs; certain non-alcoholic beverages; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services ;admission to amusement parks (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; 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.
5.50% Reduced Some foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; 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.
2.10% Reduced Some pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff.
0% Zero Intra-community and international transport (excluding road and inland waterways).

 

 3 months ago : VAT Reporting update 18.4.1

 

 



        Germany VAT rates

19% Standard All other taxable goods and services.
7% Reduced Some foodstuffs; water supplies (excluding bottled water); medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding e-books and books whose content is harmful to minors); audiobooks; newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising); 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 (excluding road and rail and some inland waterways transport).

 

 6 days ago : Germany advances marketplace VAT liability bill

 

 



        Gibraltar VAT rates

0% - no VAT regime

 

 1 year ago : Gibraltar loses tax ruling at EU

 

 



        Greece VAT rates

24% Standard All other taxable goods and services.
13% Reduced Some foodstuffs; certain take away food; some cut flowers and plants for food production; some non-alcoholic beverages; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation; energy products (excluding firewood and timber for industrial use), certain social services.
6% Reduced Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre admissions.
0% Zero Intra-community and international air and sea transport.
% Standard  

 

 2 weeks ago : VAT Reporting v18.7.1

 

 



        Hungary VAT rates

27% Standard All other taxable goods and services.
18% Reduced Certain foodstuffs; some take away food; admission to certain open-air concerts; hotel accommodation.
5% Reduced Certain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons (excluding repair); books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies of new buildings; restaurant and catering services (food prepared on site and non-alcoholic beverages); internet access services; certain writers and composers services.
0% Zero Intra-community and international transport.

 

  3 weeks ago : Hungary VAT changes

 

 



        Iceland VAT rates

24% Standard All other supplies
11% Reduced Hotel accommodation and services; newspapers; foodstuffs; travel agents; and passenger transport
0% - Nil rated: Exports; ships and aircraft; and export services
% - Exempt: Financial services; residential property leases; education; public transport; cultural and sporting events; and postal services

 

  4 months ago : Iceland scraps e-book VAT 2019

 

 



        Ireland VAT rates

23% Standard All other taxable goods and services.
13.50% 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 waste water; minor repairs of bicycles, shoes and leather goods and household linen; energy products (excluding LPG); 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; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use; concrete and concrete blocks.
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.
4.80% Reduced Livestock intended for use in the preparation of foodstuffs; some agricultural supplies.
0% Zero Books (e-books)); some foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production; supplies of seeds and plants for use in food production.

 

 1 year ago : Belarus 18% VAT 2020