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Our European Value Added Tax (VAT) rate information.
It is provided by TMF Group's 40+ European offices, which provides a complete EU VAT compliance service.
Austrian VAT Rates
Standard Rate 20% (since Jan 1984)
Reduced Rate 10%,
Austria VAT Recovery Time: 6 months
Austria VAT Registration Threshold Non-Resident: Nil
Belgian VAT Rates
Note - Belgium has now dropped plans for a VAT rise in 2013
Standard Rate 21% (since Jan 1996)
Reduced Rate 6%, 12%
Belgium VAT Recovery Time: 4 months
Belgium VAT Registration Threshold Non-Resident: Nil
Bulgarian VAT Rates
Bulgaria drops 1% VAT cut plan
Standard Rate 20% (since Jan 1999)
Reduced Rate 9%
Bulgaria VAT Recovery Time: 6-12 months
Bulgaria VAT Registration Threshold Non-Resident: 50,000 BGN
Cypriot VAT Rate
Read about second 2% Cyprus VAT rise to 19% by 2014
Standard Rate 18% (since 14 Jan 2013)
Reduced Rate 5%, 8%
Cyprus VAT Recovery Time: 6-12 months
Cyprus VAT Registration Threshold Non-Resident: Euro 15,600
Czech VAT Rate
Standard Rate 21% (since Jan 2013)
Reduced Rate 15% (since Jan 2013)
Czech Republic VAT Recovery Time: 6 months
Czech Republic VAT Registration Threshold Non-Resident: Nil
Danish VAT Rate
Standard Rate 25% (since Jan 1992)
Reduced Rate non
Denmark VAT Recovery Time: 5 months
Denmark VAT Registration Threshold Non-Resident: Nil
Estonian VAT Rate
Standard Rate 20% (since 1 July 2009)
Reduced Rate 9%
Estonia VAT Recovery Time: 6-12 months
Estonia VAT Registration Threshold Non-Resident: Nil
Finnish VAT Rate
Click to read about 1% Finnish VAT increase in 2013
Standard Rate 24% (since Jan 2013)
Reduced Rates 10%, 14%
Finland VAT Recovery Time: 4 months
Finland VAT Registration Threshold Non-Resident: Nil
French VAT Rate
Standard Rate 19.6% (since Apr 2000)
Reduced Rate 7%, 5.5%, 2.1%
France VAT Recovery Time: 2 months
France VAT Registration Threshold Non-Resident: Nil
German VAT Rate
Standard Rate 19% (since Jan 2007)
Reduced Rate 7%
Germany VAT Recovery Time: 3-4 months
Germany VAT Registration Threshold Non-Resident: Nil
Greek VAT Rate
Click here to read about new reduced VAT rate increase
Standard Rate 23% (since 1 Jul 2010)
Reduced Rate 13%, 6.5% (since 1 Jan 2011)
Greece VAT Recovery Time: 6-12 months
Greece VAT Registration Threshold Non-Resident: Nil
Hungarian VAT Rate
Click here to read about new Hungarian VAT rise to 27%
Standard Rate 27% (since Jan 2012)
Reduced Rate 18%; 5%
Hungary VAT Recovery Time: 6 months
Hungary VAT Registration Threshold Non-Resident: Nil
Irish VAT Rate
Ireland 2% VAT increase to 23% in 2012 click here to read more
Standard Rate 23% (since Jan 2012)
Reduced Rates 13.5%, 9%, 4.8%
Ireland VAT Recovery Time: 3-4 months
Ireland VAT Registration Threshold Non-Resident: Nil
Italian VAT Rate
Standard Rate 21% (since 17 Sept 2011)
Reduced Rates 10%, 4%
Italy VAT Recovery Time: 18 months
Italy VAT Registration Threshold Non-Resident: Nil
Latvian VAT Rate
Proposal to cut Latvian VAT rate in July 2012
Standard Rate 21% (since Jul 2012)
Reduced Rate 12% (since Jan 2011)
Latvia VAT Recovery Time: 6 months
Latvia VAT Registration Threshold Non-Resident: Nil
Lithuanian VAT Rate
Click here to read about potential 2% VAT rise
Standard Rate 21% (since Sep 2009)
Reduced Rate 9%, 5%
Lithuania VAT Recovery Time: 6-12 months
Lithuania VAT Registration Threshold Non-Resident: Nil
Luxembourg VAT Rate
Standard Rate 15% (since Jan 1992)
Reduced Rates 3%, 6%, 12%
Luxembourg VAT Recovery Time: 4 months
Luxembourg VAT Registration Threshold Non-Resident: Nil
Maltese VAT Rate
Standard Rate 18% (since Jan 2004)
Reduced Rate 5%, 7%
Malta VAT Recovery Time: 6-12 months
Malta VAT Registration Threshold Non-Resident: Nil
Netherlands VAT Rate
Read about 2% Netherlands VAT rise in October 2012
Standard Rate 21% (since Oct 2012)
Reduced Rate 6%
Netherlands VAT Recovery Time: 4 months
Netherlands VAT Registration Threshold Non-Resident: Nil
Polish VAT Rate
Click here to read about new proposed 1% increase to 23% VAT in Poland
Standard Rate 23% (since Jan 2011)
Reduced Rate 8% and 5%
Poland VAT Recovery Time: 6 months
Poland VAT Registration Threshold Non-Resident: Nil
Portuguese VAT Rate
Click here to read about VAT hike on restaurants
Standard Rate 23% (since 1 Jan 2011)
Reduced Rate 6% and 13%
Portugal VAT Recovery Time: 6-12 months
Portugal VAT Registration Threshold Non-Resident: Nil
Romanian VAT Rate
Standard Rate 24% (since 1 Jul 2010)
Reduced Rates 5%, 9%
Romania VAT Recovery Time: 6-12 months
Romania VAT Registration Threshold Non-Resident: Nil
Slovakian VAT Rate
Standard Rate 20% (since Jan 2011)
Reduced Rate 10%
Slovakia VAT Recovery Time: 12 months
Slovakia VAT Registration Threshold Non-Resident: Nil
Slovenian VAT Rate
Standard Rate 20% (since Jan 2002)
Reduced Rate 8.5%
Slovenia VAT Recovery Time: 6 months
Slovenia VAT Registration Threshold Non-Resident: Nil
Spanish VAT Rate
Spain to increase VAT rate from 18% to 21%
Standard Rate 21% (since 1 September 2012)
Reduced Rates 4%, 10%
Spain VAT Recovery Time: 1 months
Spain VAT Registration Threshold Non-Resident: Nil
Swedish VAT Rate
Standard Rate 25% (since Jul 1990)
Reduced Rate 6%, 12%
Sweden VAT Recovery Time: 4 months
Sweden VAT Registration Threshold Non-Resident: Nil
UK VAT Rate
Standard Rate 20% (since Jan 2011)
Reduced Rate 5%
UK VAT Recovery Time: 6-8 months
UK VAT Registration Non-Resident: £77,000 per annum (nil from December 2013)
Norwegian VAT Rate
Standard Rate 25%
Reduced Rate 15% and 8% (since Jan 2012)
Norway VAT Recovery Time: 6 months
Norway VAT Registration Threshold Non-Resident: NOK 50,000
Swiss VAT Rate
Click here to read about temporary Swiss VAT increase between 2011 and 2018
Standard Rate 8% (till 2018)
Reduced Rate 3.8%, 2.5%
Switzerland VAT Recovery Time: 6-12 months
Switzerland VAT Registration Threshold Non-Resident: CHF 100,000
Click here if you would like to read more about obtaining an EU VAT number or about European VAT compliance.
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