• AT
      Austria
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      20% 13% 10% -%
      VAT registration treshold
      30,000 € 0 € for non-established businesses
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      750,000 € 750,000€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      11,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of services to Austrian VAT payers
      General VAT information for foreign businesses
      Relevant tax office is: Business tax assesment team 31 or 32-E-mail address: FA68-BV12@bmf.gv.at or FA68-BV11@bmf.gv.at
  • BE
      Belgium
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      21% 12% 6% -%
      VAT registration treshold
      25,000 € 0 € for non-established businesses
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      1 500,000 € 1 000,000€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      11,200 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to Belgian VAT payers
      General VAT information for foreign businesses
      Relevant tax office is: Bureau central de TVA pour assujettis étrangers (BCAE) Rue des Palais 48 B-1030 Brussels E-mail address: contr.tva.bcae@minefin.fed.be
  • BU
      Bulgaria
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      20% 9% - -
      VAT registration treshold
      25,565 € 0 € for non-established businesses
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      460,000 BGN 260,000 BGN
      Distant selling treshold
      35,791 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,226 €
      Domestic reverse-charge mechanism
      Not Applicable
      General VAT information for foreign businesses
      Relevant tax office is: National Revenue Agency 52 Dondukov Blvd 1000 Sofia Tel: +359 0 700 18 700
  • HR
      Croatia
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      25% 13% 5% -
      VAT registration treshold
      30,523 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      1.8 million HRK 0.9 million HRK
      Distant selling treshold
      38,831 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,218 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods and services
      General VAT information for foreign businesses
      Relevant tax office is: Departement for foreign taxable persons Avenija Dubrovnik 32, 10000 Zagreb Tel: +385 1 6501 111
  • CZ
      Czech Republic
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      21% 15% 10% -
      VAT registration treshold
      36,977 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      8 million CZK 8 million CZK
      Distant selling treshold
      42,153 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      12,054 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods and services to taxpayers established in Czech Republic
      General VAT information for foreign businesses
      Relevant tax office is: Prague 1 Finance Office - Stepanska 28 - 112 33 Prague 1 - Tel:+420 224 043115, +420 224 041145, +420 224 041149 - Email: podatelna@pr1.pm.ds.mfcr.cz
  • DK
      Denmark
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      25% - - -
      VAT registration treshold
      6,707 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      6 million DKK 4.7 million DKK
      Distant selling treshold
      37,557 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,731 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods and services
      General VAT information for foreign businesses
      Relevant tax office is: Erhvervs- og Selskabsstyrelsen Kampmannsgade 1 DK-1780 Copenhagen V - Phone +45 33 30 77 00 - E-mail: ckk@eogs.dk
  • DE
      Germany
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      19% - 7% -
      VAT registration treshold
      17,500 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      800 K€ 500 K€
      Distant selling treshold
      100,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      12,500 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods and services
      General VAT information for foreign businesses
      Relevant tax office is: Bundeszentralamt für Steuern, 66738 Saarlouis - Fax: 06831 456120
  • EE
      Estonia
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      20% - 9% -
      VAT registration treshold
      16,000 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      200 K€ 130 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods and services to businesses VAT registered in Estonia
      General VAT information for foreign businesses
      Relevant tax office is: Ms Katrin Kullamaa International Taxation Division, Taxation Department Northern Tax and Customs Centre Endla 8 Tallinn 15177 ESTONIA - Telephone: +372 676 1256 - Fax: +372 676 1611 - E-mail: katrin.kullamaa@emta.ee
  • IE
      Ireland
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      23% 13,5% 9% 4,8%
      VAT registration treshold
      75,000 € (supply of goods) or 37,500 € (services)
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      500 K€ 635 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      41,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods and services to taxpayers established in Ireland
      General VAT information for foreign businesses
      Relevant tax office is: Office of the Revenue Commissioners Intelligence Registration and District Support City Centre District Aras Brugha 9/10 Upper O’Connell Street Dublin 1 - Telephone +353 1 8655000 Fax +353 1 8749431 - E-mail cityreg@revenue.ie
  • GR
      Greece
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      23% 13% 6% -
      VAT registration treshold
      10,000
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      150,000 € 90,000 €
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Only applicable for services for which the recipient is liable for the VAT
      General VAT information for foreign businesses
      Relevant tax office is: Directorate 14 - VAT Sina 2-4, GR - 10672 ATHENS Tel.: +30210 3647203-5 Fax: +30210 3645413 e-mail: elvies@otenet.gr
  • ES
      Spain
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      21% 10% 4% -
      VAT registration treshold
      None
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      400,000 € 400,000 €
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods and services
      General VAT information for foreign businesses
      Relevant tax office is: Information can be found at www.agenciatributaria.es
  • IT
      Italy
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      22% 10% 5% 4%
      VAT registration treshold
      25 k€ to 50 k€ depending on the nature of the business
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      0 € 0 €
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to taxpayers established in Italy
      General VAT information for foreign businesses
      Relevant tax office is: Agenzia Entrate - Centro Operativo di Pescara Area Controlli - Servizio identificazione non residenti Via Rio Sparto, n. 21 - 65129 Pescara. Tel: 0039 085 5772245/2249/2465 Fax: 085 5772377 E-mail: cop.pescara.ivanr@agenziaentrate.it
  • CY
      Cyprus
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      19% 9% 5% -
      VAT registration treshold
      15,600 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      100 K€ 55 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,251 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to taxpayers established in Cyprus
      General VAT information for foreign businesses
      Relevant tax office is: Customs department VAT service Corner of Mich. Karaoli and Gr. Avksentiou, 1096 Nicosia Fax: +357-22660484 E-mail: headquarters@vat.mof.gov.cy
  • LV
      Latvia
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      21% 12% - -
      VAT registration treshold
      50,000 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      180 K€ 130 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services (a voluntary VAT registration is possible)
      General VAT information for foreign businesses
      Relevant tax office is: information is available at http://www.vid.gov.lv/default.aspx?tabid=12&hl=2
  • LT
      Lithuania
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      21% 9% 5% -
      VAT registration treshold
      45,000 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      280 K€ 200 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      14,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to Lithuanian taxpayers
      General VAT information for foreign businesses
      Relevant tax office is: information is available atwww.vmi.lt
  • LU
      Luxembourg
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      17% 14% 8% 3%
      VAT registration treshold
      25,000 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      200 K€ 150 K€
      Distant selling treshold
      100,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for gas or electricity supplies to Luxembourg taxpayers
      General VAT information for foreign businesses
      Relevant tax office is: Bureau d'imposition 10 de l'Administration de l'Enregistrement et des Domaines 14, avenue de la Gare Boîte postale 31 L - 2010 LUXEMBOURG-VILLE Tel. (+352) 44905 1 Fax (+ 352) 29 11 93
  • HU
      Hungary
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      27% 18% 5% -
      VAT registration treshold
      19,351 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      100 MHUF 100 MHUF
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to businesses VAT registered in Hungary
      General VAT information for foreign businesses
      Relevant tax office is: Information available at www.magyarorszag.hu
  • MT
      Malta
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      18% 7% 5% -
      VAT registration treshold
      14 k€ to35 k€ depending on the nature of the business
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      700 € 700 €
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services (a voluntary VAT registration is possible)
      General VAT information for foreign businesses
      Relevant tax office is: Dipartiment tal-VAT Centre Point Building Triq Ta' Paris Birkirkara BKR 13 MALTA Tel: +356 2149 9330 Fax: +356 2149 9365 E-mail: vat@gov.mt
  • NL
      Netherlands
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      21% 6% - -
      VAT registration treshold
      None
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      1 M€ 1.2 M€
      Distant selling treshold
      100,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to taxpayers established in the Netherlands
      General VAT information for foreign businesses
      Relevant tax office is: Belastingdienst/Limburg/kantoor Buitenland Postbus 2865 NL 6401 DJ Heerlen Tel.: 31 55 5385385 (BelastingTelefoon Buitenland)
  • AT
      Austria
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      20% 13% 10% -
      VAT registration treshold
      30,000 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      750 K€ 750 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      11,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of services
      General VAT information for foreign businesses
      Relevant tax office is: Finanzamt Graz-Stadt Conrad von Hötzendorf-Straße 14-18 A-8018 Graz Tel.: 0043 316 881 538000 Fax: 0043 1514335938000
  • PL
      Poland
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      23% 8% 5% -
      VAT registration treshold
      34,969 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      3 MPLN 1.5 MPLN
      Distant selling treshold
      37,300 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      11,656 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of services to taxpayers established in Poland (a voluntary VAT registration is possible
      General VAT information for foreign businesses
      Relevant tax office is: Second Tax Office for Warszawa-Srodmiescie, ul. Jagiellońska 15, 03-719 Warszawa, tel.: +48 22 5113500, fax.: +48 22 5113502, e-mail: us1436@mz.mofnet.gov.pl.
  • PT
      Portugal
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      23% 13% 6% -
      VAT registration treshold
      10,000 € or 12,500 € depending on the nature of the business
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      350 K€ 250 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to taxpayers established in Portugal
      General VAT information for foreign businesses
      Relevant tax office is: Information is available at http://www.portaldasfinancas.gov.pt
  • RO
      Romania
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      20% 9% 5% -
      VAT registration treshold
      49,133 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      500 KRON 900 KRON
      Distant selling treshold
      26,353 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      7,593 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to taxpayers established in Romania
      General VAT information for foreign businesses
      Relevant tax office is: Information is available at http://infotva.mfinante.ro/wps/portal
  • SI
      Slovenia
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      22% 9,5% - -
      VAT registration treshold
      50,000 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      120 K€ 200 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Not applicable/td>
      General VAT information for foreign businesses
      Relevant tax office is: Information is available athttp://www.durs.gov.si
  • SK
      Slovakia
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      20% 10% - -
      VAT registration treshold
      49,790 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      200 K€ 400 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      13,941 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services (a voluntary VAT registration is possible)/td>
      General VAT information for foreign businesses
      Relevant tax office is: Bratislava I Tax Office Radlinského 37 PO BOX 89 817 89 Bratislava 15 6 Slovak Republic Tel.: +421 2 57378 353 Fax: +421 2 57378 900 E-mail: du.ba1@ba.drsr.sk
  • FI
      Finland
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      24% 14% 10% -
      VAT registration treshold
      10,000 €
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      550 K€ 500 K€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services (a voluntary VAT registration is possible)/td>
      General VAT information for foreign businesses
      Relevant tax office is: Corporate Tax Office of Uusimaa Visting address: Opastinsilta 12, Helsinki Postal address: P.O.Box 30, 00052 VERO, Finland Telephone: +358 20 697014 Fax: +358 9 73114392
  • SE
      Sweden
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      25% 12% 6% -
      VAT registration treshold
      None
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      9 MSEK 4.5 MSEK
      Distant selling treshold
      34,433 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      9,684 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to taxpayers established in Sweden/td>
      General VAT information for foreign businesses
      Relevant tax office is: Skatteverket Utlandsenheten SE-205 31 Malmö Tel: + 46 771 778 778 Fax: + 46 40 14 62 03 e-mail: skattekontor1.malmo@skatteverket.se
  • FR
      France
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      20% 10% 5,5% 2,1%
      VAT registration treshold
      81,500 € for companies carrying out a supply-of-goods activity 32,600 € for companies carrying out a supply-of-services activity 0 € for non-established businesses
      Intrastat treshold
      Arrivals
      Intrastat treshold
      Dispatches
      460,000 € 0€
      Distant selling treshold
      35,000 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      10,000 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services to French VAT registered businesses
      General VAT information for foreign businesses
      Relevant tax office is: Service des impôts des entreprises étrangères (SIE – tax office for foreign companies)
      10, rue du Centre TSA 20011 - 93 465 NOISY-LE-GRAND Cedex -E-mail address: sie.entreprises-etrangeres@dgfip.finances.gouv.fr
  • UK
      United Kingdom
      Normal VAT rate Interm. VAT rate Reduced VAT rate Sup-red. VAT rate
      20% 5% - -
      VAT registration treshold
      106,114 €
      Intrastat treshold - arrivals Intrastat treshold - dispatches
      1.5 M£ 250 K£
      Distant selling treshold
      89,493 €
      Threshold for IC acquisition by exempt or non-taxable legal persons
      106,114 €
      Domestic reverse-charge mechanism
      Applicable for certain supply of goods or services (a voluntary VAT registration is possible)/td>
      General VAT information for foreign businesses
      Relevant tax office is: Aberdeen Non-established Taxable Persons Unit (NETPU) HM Revenue & Customs Ruby House 8 Ruby Place Aberdeen AB10 1ZP United Kingdom. Telephone: + 44 1224 404807 Fax: + 44 1224 401726 Email netpu@hmrc.gsi.gov.uk

A country-per-country VAT information

Use our interactive map to gain a country-per-country insight on general VAT information: applicable VAT rates, national thresholds, VAT registration process and more!

Simply move the mouse over a country for specific information on certain VAT topics.

The EU VAT Directive: a common system to govern VAT across EU

There are currently 28 EU member states, forming the EU VAT territory. Within this VAT area, harmonized VAT rules derived from EU VAT Directive 2006/EC/112 are applied to ensure a consistent VAT treatment to cross-border transactions.

The Directive 2006/112/EC defines the taxable transactions within the EU VAT area, which include the supply of goods or services within a single EU country, intra-EU acquisitions of goods (goods supplied and dispatched or transported by a taxable person in one EU country to another taxable person), the place-of-supply rules for such VAT transactions and the scope of VAT exemptions.
With regards to transactions with third countries, rules for importations or exportations are also governed by the VAT Directive.

Apart from harmonizing the European VAT legislation, the VAT Directive has several purposes such as the setting of accounting and invoicing requirements or the specification of the range of VAT rates etc.

Scope of national VAT legislations

Each Member state has the obligation to ensure the transposition of the EU VAT Directive in its national legislation. The rules derived from the VAT Directive are however not all peremptory and Member States have some latitude in the implementation of certain VAT topics.

In particular, within the range of VAT rates specified by the VAT Directive, Member States may apply reduced rates of VAT to certain goods and services. They may also determine the administrative obligations for taxable payers having a VAT liability in their national territory (VAT registration thresholds, VAT registration process, submission of VAT returns or EC sales listings, etc.), or implement the rules applicable for special VAT schemes (distant selling, special scheme for intra-EU acquisitions, exemptions for small enterprises, domestic reverse-charge mechanism etc.).