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EU VAT Rates, VAT Number Formats & Thresholds

Within the principal EU VAT directive, articles exist which dictate that EU member states must apply a standard rate of VAT within a particular range, and may also choose to apply a reduced VAT rate no lower than 5% (although certain EU member states may have derogations from this which allows a lower percentage).

The directive also specifies the nature of the goods and services to which the reduced rate may be applied, and as a result of this many EU member states apply the reduced rate to the same types of products (i.e. foodstuffs, books).

European member states may on occasion reclassify goods to be reduced or standard rated, and it is important to be aware of any changes that occur.

Every European member state has a slightly different format for their VAT number system, featuring a variation of numbers and letters. It is important that companies take close care in using the correct format as the numbers are frequently checked against the VIES system, and errors may create delays or even fines. You can also make use of our VAT Number Checker tool.

Below is a summary of the EU VAT Rates, VAT Number Formats and Thresholds.

Country VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
Austria
AT
20% (Std.)
10/13% (Reduced)
ATU12345678 €35,000 €750,000 (Arrivals)
€750,000 (Dispatches)
Belgium
BE
21% (Std.)
6/12% (Reduced)
BE1234567890 € 35,000 €1,500,000 (Arrivals)
€1,000,000 (Dispatches)
Bulgaria
BG
20% (Std.)
9% (Reduced)
BG123456789 BGN 70,000 BGN 460,000 (Arrivals)
BGN 280,000 (Dispatches)
Cyprus
CY
19% (Std.)
5 / 9% (Reduced)
CY12345678X € 35,000 €160,000 (Arrivals)
€55,000 (Dispatches)
Czech Republic
CZ
21% (Std.)
10 / 15% (Reduced)
CZ12345678 CZK 1,140,000 CZK 12,000,000 (Arrivals)
CZK 12,000,000 (Dispatches)
Germany
DE
19% (Std.)
7% (Reduced)
DE123456789 € 100,000 € 800,000 (Arrivals)
€ 500,000 (Dispatches)
Denmark
DK
25% (Std.)
N/A (Reduced)
DK12345678 DKK 280,000 DKK 6,700,000 (Arrivals)
DKK 5,000,000 (Dispatches)
Estonia
EE
20% (Std.)
9% (Reduced)
EE123456789 € 35,000 € 200,000 (Arrivals)
€ 130,000 (Dispatches)
Greece
EL
24% (Std.)
6 / 13% (Reduced)
EL123456789 € 35,000 € 150,000 (Arrivals)
€ 90,000 (Dispatches)
Spain
ES
21% (Std.)
4 / 10% (Reduced)
ESX12345678 € 35,000 € 400,000 (Arrivals)
€ 400,000 (Dispatches)
Finland
FI
24% (Std.)
10 / 14% (Reduced)
FI12345678 € 35,000 € 600,000 (Arrivals)
€ 600,000 (Dispatches)
France
FR
20% (Std.)
5 / 10% (Reduced)
FR12345678901 € 35,000 € 460,000 (Arrivals)
€ 460,000 (Dispatches)
Croatia
HR
25% (Std.)
5 / 13% (Reduced)
HR12345678901 € 35,000 HRK 2.2 million (Arrivals)
HRK 1.2 million (Dispatches)
Hungary
HU
27% (Std.)
5 / 18% (Reduced)
HU12345678 HUF 8,800,000 HUF 170,000,000 (Arrivals)
HUF 100,000,000 (Dispatches)
Ireland
IE
23% (Std.)
4.8 / 9 / 13.5%
(Reduced)
IE1234567WA € 35,000 € 500,000 (Arrivals)
€ 635,000 (Dispatches)
Italy
IT
22% (Std.)
4/5/10% (Reduced)
IT12345678901 € 35,000 N/A (Arrivals)
N/A (Dispatches)
Lithuania
LT
21% (Std.)
5 / 9% (Reduced)
LT123456789 € 35,000 € 280,000 (Arrivals)
€ 200,000 (Dispatches)
Luxembourg
LU
17% (Std.)
3 / 8 / 14% (Reduced)
LU12345678 € 100,000 € 200,000 (Arrivals)
€ 150,000 (Dispatches)
Latvia
LV
21% (Std.)
12% (Reduced)
LV12345678901 € 35,000 € 180,000 (Arrivals)
€ 100,000 (Dispatches)
Malta
MT
18% (Std.)
5 / 7% (Reduced)
MT12345678 € 35,000 € 700 (Arrivals)
€ 700 (Dispatches)
Netherlands
NL
21% (Std.)
9% (Reduced)
NL123456789B01 € 100,000 € 800,000 (Arrivals)
€ 1,000,000 (Dispatches)
Poland
PL
23% (Std.)
5 / 8% (Reduced)
PL1234567890 PLN 160,000 PLN 4,000,000 (Arrivals)
PLN 2,000,000 (Dispatches)
Portugal
PT
23% (Std.)
6 / 13 % (Reduced)
PT123456789 € 35,000 € 350,000 (Arrivals)
€ 250,000 (Dispatches)
Romania
RO
19% (Std.)
5 / 9% (Reduced)
RO1234567890 RON 118,000 RON 900,000 (Arrivals)
RON 900,000 (Dispatches)
Sweden
SE
25% (Std.)
6 / 12% (Reduced)
SE123456789012 SEK 320,000 SEK 9,000,000 (Arrivals)
SEK 4,500,000 (Dispatches)
Slovenia
SI
22% (Std.)
9.50% (Reduced)
SI12345678 € 35,000 € 120,000 (Arrivals)
€ 200,000 (Dispatches)
Slovakia / Slovak Republic
SK
20% (Std.)
10% (Reduced)
SK1234567890 € 35,000 € 200,000 (Arrivals)
€ 400,000 (Dispatches)
United Kingdom
UK
20% (Std.)
0 / 5% (Reduced)
UK123456789 GBP 70,000 £1,500,000 (Arrivals)
£250,000 (Dispatches)

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