VAT rates in Europe

European Union VAT rates.

VAT rates are different in each European country. Businesses operating in multiple jurisdictions must ensure that they charge and get charged the correct VAT rate to avoid penalties or long VAT refund mechanisms.

The following overview is non-exhaustive and must be checked with our tax professionals before implementing this information into your system.

  • Austria

    • 0% Zero
      Intra-community and international transport (excl. rail and road); intra-comunity supplies of goods; services to goods and goods under customs control; supplies made to customers with (diplomatic) tax immunity; sea vessels and aircraft and related goods/services; supplies of monetary gold to central banks.
    • 10% Reduced
      Supply of food; rent for residential property; books, magazines, newspapers; transport of passengers; medicines.
    • 13% Reduced
      Wine produced by farmers under certain circumstances; hotel lodgin; circus, cinema and sport even tickets.
    • 19% Reduced
      A special rate of 19% applies in Mittelberg and Jungholz.
    • 20% Standard
      Other taxable goods and services not included in above sections.
  • Belgium

    • 0% Zero
      Export and intra-Community supplies of goods; daily and weekly newspapers (with certain exceptions); intra-Community and international transport (excl. inland waterways, rail and road)
    • 6% Reduced
      Supply of food and beverages (including takeaway food and excluding alcoholic beverages); hotel lodgin; books, magazines and newspapers (with certain exceptions); passenger transport; medicines; entrances to amusement parks and cultural events; small repair services (repair of bikes, clothing and shoes); firewood.
    • 12% Reduced
      Restaurant and catering services (excl. drinks) and margarine; certain agriculture supplies; certain energy products (e.g. coal, coke); some kind of pesticides and fertilizers.
    • 21% Standard
      Other taxable goods and services not included in above sections.
  • Bulgaria

    • 0% Zero
      Export and intra-Community supplies of goods; intra-Community and international transport (excl. rail and road)
    • 9% Reduced
      Hotel lodgins and other asimilated services (e.g. hotels, sheltered housing, etc.)
    • 20% Standard
      Other taxable goods and services not included in above sections.
  • Croatia

    • 0% Zero
      Intra-community and international transport and services connected to international transport of passengers (rail and road excluded); intra-comunity supplies of goods; services to goods and goods under customs control; supplies made to customers with (diplomatic) tax immunity; sea vessels and aircraft, also related goods/services; supplies of gold to central banks.
    • 5% Reduced
      All types of bread and milk; substitute for mother´s milk; pharmaceutical products determined in accordance with the Decision on the List of Medicinal Products of the Croatian Health Institute; certain medical equipment; paper books; newspapers (excl. these ones that contain >50% of advertisements) and scientific periodicals; cinema tickets.
    • 13% Reduced
      Hotel lodgin (incl. breakfast); certain foodstuff; some periodicals; tickets for concerts; child car seats; edible oils and fats; baby food; supply of water (excl. water in bottles or any other packaging); electricity supply; urns and coffins.
    • 24% Standard
      Other taxable goods and services not included in above sections.
  • Cyprus

    • 0% Zero
      Intra-community and international transport; intra-comunity supplies of goods; services to goods and goods under customs control; supplies made to customers with (diplomatic) tax immunity; sea vessels and aircraft and related goods/services (with some exceptions); supply of gold to the Central Bank of Cyprus.
    • 5% Reduced
      Supply of food and beverages (soft drinks and alcoholic brevages are not included); hotel lodgin; books, magazines and newspapers (with certain exceptions); passenger transport; pharmaceutical products; entrances to amusement parks and cultural events; hairdressing; supply of water; writers and composers; liquefied petroleum gas (only if sold in cylinders); some kind of animal foodstuff.
    • 9% Reduced
      Domestic transport of passengers and their accompanying luggage; lodgin in hotels and similar establishments; restaurants, cafeterias and other catering services (excl. bars)
    • 19% Standard
      Other taxable goods and services not included in above sections.
  • Czech Republic

    • 0% Zero
      Intra-community and international transport; intra-comunity supplies of goods; services to goods and goods under customs control; supplies made to customers with (diplomatic) tax immunity; sea vessels and aircraft and related goods/services (with certain exceptions); supply of gold to central banks.
    • 10% Reduced
      Baby food and certain gluten-free food; paper books, newspapers and periodicals with no advertisements; medication; malt.
    • 15% Reduced
      Certain foodstuff (except alcoholic beverages); water supplies; hotel lodgin; car seats for children; admission to cultural events; construction of social dwellings; private households cleaning; utilization of sporting facilities and acces fee to sporting events; books, magazines and newspapers; passenger transport; firewood; renovation of old houses.
    • 21% Standard
      Other taxable goods and services not included in above sections.
  • Denmark

    • 0% Zero
      Intra-community and international transport; certain sea vessels and aircraft and related goods and services;  supply of newspapers and journals that are published more than once per month; new vehicles transported to another EU country; supplies of monetary gold to the National Bank of Denmark.
    • 25% Standard
      Other taxable goods and services not included in above sections.
  • Estonia

    • 0% Zero
      Intra-community and international transport; intra-Community supply of goods; supply of aircraft operating mostly on international routes; supply of goods that are transferred in the cafeteria or canteen of an international military headquarters.
    • 9% Reduced
      Certain medical equipment and products; paper books and workbooks used as learning materials; newspapers, periodical publications and personal announcements; lodgin services with breakfast.
    • 20% Standard
      Other taxable goods and services not included in above sections.
  • Finland

    • 0% Zero
      Any civil international transport service; sales of newspapers and other paper recurring publications.
    • 10% Reduced
      Magazine & newspapers subscriptions; paper books; some types of fine arts; services that foster physical exercise.
    • 14% Reduced
      Foods and drinks and related services (restaurants, bars) excluding alcohol and tobacco.
    • 24% Standard
      Other taxable goods and services not included in above sections.
  • France

    • 0% Zero
      Insurence and reinsurance services when they relate to export (Not EU) of goods; services related to items that are going to be incorporated at sea; transport between France and Corsica (only the part related to the sea transport)
    • 2,1% Reduced
      Certain medicines and blood related  prooducts; some cultural events such as theatre (only first 140 performances); public television licence fees; newspapers and other publications.
    • 5,5% Reduced
      Certain food supplies; power supply subscriptions (gas and electricity); accomodation in social purpose establishments; access fee to sport events; femenine hygine products.
    • 10% Reduced
      Certain food delivery services; hotel lodgins; entertainment; reapirs and supplies for private housing units; bars and nightclubs (except alcohol), access fee for amusement park (only those with cultural background); certain organic energetic supplies (e.g. firewood)
    • 20% Standard
      Other taxable goods and services not included in above sections.
  • Germany

    • 0% Zero
      Ships and aircraft related goods and services, supplies of gold for central banks.
    • 7% Reduced
      Hotel lodgin; magazines newspapers and books (except those whose content is harmful for minors); public transport services; water supply (except bottled water); acces fee to cultural services (cinema, theatre and shows); writers and composers licences; agricultural imputs; medical and dental care; timber used in industrial processes; plants and flowers.
    • 19% Standard
      Other taxable goods and services not included in above sections.
  • Greece

    • 0% Zero
      Transport of passengers from Greece to another country by vessel or aircraft; services related to the export of gold; supplies and services provided for some type of vessels and aircrafts.
    • 6% Reduced
      Books, newspapers and magazines; some types of medicienes and theatre tickets.
    • 13% Reduced
      Supply of water and food, electricity; hotel lodgins.
    • 24% Standard
      Other taxable goods and services not included in above sections.
  • Hungary

    • 0% Zero
      Internatonal transport by vessels or airplane; services provided by third parties related to exports (EU exports excluded)
    • 5% Reduced
      Some medicines and medical products; livestock and related products; products for dissables people; some sorts of live music spectacles, books, magazines and newspapers (including ebooks); social housing; internet acces services; district heating supplies.
    • 18% Reduced
      Milk  related products; hotel lodgin and safety services provided for outdoor events; childrens car seats; admision to amusement parks and cinema tickets.
    • 27% Standard
      Other taxable goods and services not included in above sections.
  • Ireland

    • 0% Zero
      Some intermediary services; certain supplies of food and drinks; clothing and footware (only for children); supplies of medicines for humans and certain animals; plants and seed used for agricultural production.
    • 4,8% Reduced
      Supplies of livestock.
    • 9% Reduced
      Vending machines; food in cafes and restaurant; hotel lodgins; artistic and cientific events; newspapers; magazines and books; payments for applying to sports facilities; hairdresser services (excluding beauty) and golf club memberships.
    • 13,5% Reduced
      Recycling related services; agricultural related goods and services; supplies of coal and peat; car and caravan renting for short periods of time; certain contraceptive products and child safety devices; certain concrete derivates; jockeys fees; certain artworks; some veterinanry services.
    • 23% Standard
      Other taxable goods and services not included in above sections.
  • Italy

    • 0% Zero
      Services provided in airports and harbours; financial-insurance services; investment funds management; exports (including triangular exports)
    • 4% Reduced
      Basic food supply; books, magazines and newspapes; supplies and sale of new property (only for first houseing); pesticides, natural and artificial fertilisers.
    • 5% Reduced
      Social, educationnal and health services provided by non profit organizations.
    • 10% Reduced
      Certain food and drinks; hotel lodgin; certain oil products; certain cultural spectacles (theatre, cinema); oil products; firewood (for energetic purposes), electricity and natural gas; cut flower and plants; treatment of waste water.
    • 22% Standard
      Other taxable goods and services not included in above sections.
  • Latvia

    • 0% Zero
      Supplies to diplomatic international bodies such as the UN or NATO; services regarding export through free zones andd custom wearhouses; sea transport services to other EU countries; intermediary services inluding intermediaries in the sale of transport operations with international destinations.
    • 5% Reduced
      Some kinds of fresh fruit and vegetables grown in Latvia.
    • 12% Reduced
      Certain products for children; regular transport of passengers and their luggage inside the national territory; certain books; wood for heating purposes.
    • 21% Standard
      Other taxable goods and services not included in above sections.
  • Lithuania

    • 0% Zero
      Addmission to cultural services (organized by non-profit organizations); use of sport facilities (organized by non-profit organizations)
    • 5% Reduced
      Pharmaceutical products, applicable even where medicines are fullyor partially paid by social welfare; medical equipment for disabled people.
    • 9% Reduced
      District heating (Heating energy and hot water supplied to
      residential premises); newspapers and magazines exluding thE ones with violent or erotic content; hotels; some type of air and land transports.
    • 21% Standard
      Other taxable goods and services not included in above sections.
  • Luxembourg

    • 0% Zero
      Transport of passengers; domestic care services; building land.
    • 3% Reduced
      Foodstuff; medical supplies and water supplies; books, newspapers and cable TV; royalties from writers and composers; certain agricultural goods; restaurant and catering services (excluding alcohol beverages); admission and use of sporting facilities; children clothing; supplies and construction of new buildings; treatment of wastes.
    • 8% Reduced
      Flowers and plant for decorative use; LPG; repearing of bycicles, shoes and clothing; hairdressing; firewood, electricty and natural gas.
    • 14% Reduced
      Wine; heating oil; washing and cleaning products; printed advertising material; managing and safekeeping of securities.
    • 17% Standard
      Other taxable goods and services not included in above sections.
  • Malta

    • 0% Zero
      Supplies of food for human consumptions (excluding precooked dishes and highly procesed food); supply of seeds; live animals for human consumption and supply of pharmaceuticals.
    • 5% Reduced
      Electricity; domestic care services; bycicles; clothing, shoes and leather goods; books (including ebooks); newspapers and magazines; medical equipment for dissabled people.
    • 7% Reduced
      Use of sporting grounds and equipments; hotel lodgins.
    • 18% Standard
      Other taxable goods and services not included in above sections.
  • Netherlands

    • 0% Zero
      Domestic care services and cremation services.
    • 9% Reduced
      Food related products (except for animal consumption);  pharmaceutical products; medical equipment for dissabled people; books; newspapers; magazines; admission to cultural events and amusement parks; window cleaning and house cleaning (only when the cleaning takes place indoors); restaurant and catering sevices; non alcoholic beverages; domestic transport (except domestic air transport); night clubs and housing renovation or repairing.
    • 21% Standard
      Other taxable goods and services not included in above sections.
  • Poland

    • 0% Zero
      Transport of passengers (international only)
    • 5% Reduced
      Fruit juices (fruit juice at least 20%); supply of printer books; seeds and fertilisers; cereals; vegetables.
    • 8% Reduced
      Most types of fresh fruit; car seats for children; medical equipment for disabled people; lending of printed books; admission to cultural and sport events and amusement parks; social housing; firewood; domestic passenger transport; restaurant services; supplies on new buildings; treatment of waste and waste water.
    • 23% Standard
      Other taxable goods and services not included in above sections.
  • Portugal

    • 0% Zero
      Intra community transport of passengers.
    • 6% Reduced
      Childrens nappies; hotels; fruit juices; firewood; domestic passenger transport; social housing; treatment of waste and waste water; services supplied by lawyers (related to labour law); construction work on new buildings; some pharmaceutical products.
    • 13% Reduced
      Wine; agricultural tools and utensils; mobile silos; pumps and other machinery; cattle breeding or forestry and diesel for agriculture; bars and cafés; mineral water.
    • 23% Standard
      Other taxable goods and services not included in above sections.
    • Special VAT rates in Azores
      4% reduced rate, 9% reduced rate, 18% standard rate.
    • Special VAT rates in Madeira
      5% reduced rate, 12% reduced rate, 22% standard rate.
  • Romania

    • 0% Zero
      Export and intra-Community supplies of goods; intra-Community and international transport; international transport of passengers; supplies of goods to diplomatic missions, international organisations and NATO forces.
    • 5% Reduced
      Paper books; newspapers and magazines; admission to cultural services; social housing.
    • 9% Reduced
      Water supplies (drinking water and irrigation water in agriculture); medical equipment for disabled people; food production; fertilisers; draft beer; night clubs (except alcohol excluding draft beer); bars and cafés.
    • 19% Standard
      Other taxable goods and services not included in above sections.
  • Slovakia

    • 0% Zero
      Transport of passengers (international)
    • 10% Reduced
      Some medical equipment; books (including ebooks); some foodstuff including: fresh or chilled meat, fresh or live fish, milk, butter and bread.
    • 20% Standard
      Other taxable goods and services not included in above sections.
  • Slovenia

    • 0% Zero
      Intra community transpor of passengers.
    • 9,5% Reduced
      Foodstuf; water supplies; pharmaceutical products; books (including ebooks); admission to cultural events and theme parks; writers and composers royalties; social housing; agricultural inputs; hotel accomodation; use of sport facilities; repairing, mending and alteration (including bycicles, shoes and clothing); hairdressing; non-alcoholic beverages; domestic tranport of passengers; hotels; some types of inmovable property related services.
    • 22% Standard
      Other taxable goods and services not included in above sections.
  • Spain

    • 0% Zero
      Intra community transport by air and sea.
    • 4% Reduced
      Foodstuffs; pharmaceutical products for human use; medical equipment for dissabled people; books, newspapers and magazines; social houses and social services; domestic care services.
    • 10% Reduced
      Pharmaceutical products (medical products for veterinary use); admission to cultural services (cinema, theatre, shows); renovation and reparing of private households; hotal lodgins; amateur sports events; non-alcoholic beverages; domestic passenger transport; works of art (imports), supplies by creators and occasional sales; construction and supplies on new buildings; collectiuon and procesing of waste.
    • 21% Standard
      Other taxable goods and services not included in above sections.
  • Sweden

    • 0% Zero
      Printings (only non-profit organizations); medicines (directly sold to hospitals)
    • 6% Reduced
      Admission to cultural services (theatre and shows); admission to sport events (organized by non-profit organizatios or to bodies closely linked to the government); domestic transport of passengers.
    • 12% Reduced
      Foodstuffs (except spirits, wine and beer); hotel lodgins; restaurant and catering services; repearing and mending of bycicles, shoes, and clothing; non-alcoholic beverages.
    • 25% Standard
      Other taxable goods and services not included in above sections.
  • United Kigdom

    • 0% Zero
      Supplies of food and drink for human consumption; supplies of animals and animal feed (if animal or plant produces food for human consumption); supplies of water (except for enterprises); supplies of prescribed drugs and medicines; childrens car seats, clothing and footware; supplies of books and similars; long term rent or sale of housing properties; magnetic tape recorders and other material to the Royal National Institute of the Blind; domestic transport (not taxi); supplies of residential caravan and houseboats; motor-cycle and cycle helmets.
    • 5% Reduced
      Medical equipment for disabled; renovation or alteration of empty residential premises (only Isle of Man); energy supplies (electricity, natural gas and liquid petroleum gas)
    • 20% Standard
      Other taxable goods and services not included in above sections.
    • Isle of Man
      Goods and services supplied to the Isle of Man are regarded as have been supplied to the United Kingdom.

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