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Below is an overview of the European VAT rates. They are meant for general guidance only.
Click here to receive regular, free updates on changes in European VAT rates
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
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
Click here to read about suggested 1% VAT cut in Bulgaria
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
Click here to read about 2% VAT increase in Cyprus
Standard Rate 15% (since Jan 2003)
Reduced Rate 5%, 8%
Cyprus VAT Recovery Time: 6-12 months
Cyprus VAT Registration Threshold Non-Resident: Euro 15,600
Czech VAT Rate
Czech VAT cut proposal in 2013
Standard Rate 20% (since Jan 2010)
Increase in Czech reduced VAT rate in 2012
Reduced Rate 10% (since Jan 2010)
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
Standard Rate 23% (since Jul 2010)
Reduced Rates 9%, 13%
Finland VAT Recovery Time: 4 months
Finland VAT Registration Threshold Non-Resident: Nil
French VAT Rate
Proposal to raise reduced VAT rate in 2012
Standard Rate 19.6% (since Apr 2000)
Reduced Rate 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 25% (since Jul 2009)
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 21% (since Jan 2010)
Reduced Rates 13.5%, 9%, 4.8%
Ireland VAT Recovery Time: 3-4 months
Ireland VAT Registration Threshold Non-Resident: Nil
Italian VAT Rate
December 2011 - second austerity VAT rise announced of 2% - from 21% to 23% in 2012
September 2011 - 1% VAT rise - from 20% to 21% in 2011
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
Click here to read about the 1% VAT increase from 1st Jan 2011
Standard Rate 22% (since Jan 2011)
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
Dutch VAT Rate
Standard Rate 19% (since Jan 2001)
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%, 10%, 13%
Portugal VAT Recovery Time: 6-12 months
Portugal VAT Registration Threshold Non-Resident: Nil
Romanian VAT Rate
Click here to read about 5% VAT increase announced 26 June 2010
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
Click here to read about 1% VAT increase in Slovakia announced 6 September 2010
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
Click here to read about the 2% to 18% Spanish VAT increase
Standard Rate 18% (since 1 July 2010)
Reduced Rates 4%, 8%
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
Click here to read about the Emergency Budget 2.5% increase to 20%
Standard Rate 20% (since Jan 2011)
Reduced Rate 5%
UK VAT Recovery Time: 6-8 months
UK VAT Registration Threshold Non-Resident: GBP 73,000
Norwegian VAT Rate
Standard Rate 25%
Reduced Rate 14%
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 to contact TMF’s VAT team to talk about EU VAT rates
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