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KEY AREAS

VAT in EU countries

Special Territories

VAT rates in EU countries and the United Kingdom 

Current VAT rates (%) in the EU countries and in the United Kingdom are:

EU country

Standard

Reduced

Super Reduced

Parking

Austria

20

10 - 13

-

 

Belgium

21

6

-

12

Bulgaria

20

-

-

-

Croatia

25

13

5

-

Cyprus

19

5

-

-

Czech Republic

21

10 - 15

-

-

Denmark

25

-

-

-

Estonia

20

0 - 9

-

-

Finland

24

10 - 14

-

-

France

20

5.5 - 10

2.1

-

Germany

19

7

-

-

Greece

24

13

6

-

Hungary

27

5 - 18

-

-

Ireland

23

9 - 13.5

0 - 4.8

-

Italy

22

5 - 10

4

 

Latvia

21

0 - 5 - 12

-

-

Lithuania

21

9

5

-

Luxembourg

17

8

3

14

Malta

18

5

-

-

Netherlands

21

9

-

-

Poland

23

8

5

-

Portugal

23

6 - 13

-

-

Romania

19

9

5

-

Slovak Republic

20

10

-

-

Slovenia

22

9.5

-

-

Spain

21

10

4

-

Sweden

25

6 - 12

-

-

United Kingdom *

20

0 - 5

-

-


Special Territories

Some territories of the EU countries may be excluded from the scope of VAT or may apply special rates.

Territories of EU countries excluded from the application of VAT

Germany

Island of Helgoland

territory of Büsingen

     

Spain

Ceuta

Melilla

Canary Islands

   

France

Guadalupe

Guyana

Martinique

Reunion

Mayotte

Italy

Livigno

Campione d'Italia

Italian waters of Lake Lugano

   

Greece

ΆγιοΌρος (Mount Athos)

       

Austria

Jungholz

Mittelberg

     

Denmark

territory of Greenland

territory of the Faroe Islands

     

Finland

Åland islands

       

United Kingdom *

Channel Islands

Gibraltar

     

Territories with special rates

  • Portugal: Azores and Madeira
  • Greece: several islands on the Aegean Sea
  • France: Corsica

Third territories which are treated as EU countries

Transactions originating or intended for:

  • the Principality of Monaco are treated as transactions originating in or intended for France.
  • the Isle of Man are treated as transactions originating in or intended for the United Kingdom.*

 

*)  The United Kingdom withdrew from the European Union and is a third country as of 1 February 2020. During the transition period, which ends on 31 December 2020, Union law, with a few limited exceptions, continues to be applicable to and in the United Kingdom.