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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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