EU VAT Rates
Across the EU each country has restricted control over their taxation which operates within the framework set by the EU VAT Directives. The rates at which taxation is charged against the classification of each product types is assigned by different compromises that are agreed by the finance minsters.
The EU VAT Directives are used by the EU to set the broad VAT rules, and sets the minimum standard VAT rate at 15%. Each member state are then otherwise free to set their own standard VAT rates. The EU VAT Directive also permits a maximum of two reduced rates, the lowest of which must be 5% or above - not include the allowance for a special rate (0%).
EU VAT directive basic rules
The VAT Directive sets the framework for the VAT rates in the EU, but it gives national governments freedom to set the number and level of rates they choose, subject only to 2 basic rules:
Rule 1: The standard rate for all goods and services
Rule 2: An EU country can opt to apply one or two reduced rates but only to goods or services listed in the VAT Directive
Standard rate rules
Standard rate VAT is the rate at which EU countries have to apply to all non-exempt goods and services - these are covered under Article 96 of the VAT Directive. It must be no less than 15%, but there is no maximum.
Reduced rate rules
Each EU country also have the option to apply one or two reduced rates - these are covered under Article 96 of the VAT Directive which:
May be applied to goods or services listed (in Annex III of the VAT Directive) but not to electronically supplied services (Article 98(2) VAT Directive)
Must be no less than 5% (Article 99 VAT Directive)
Exceptions to the rules (Special rate VAT)
The special rate VAT refers to the multiple exceptions to the basic rules. Largely for historical reasons and under certain conditions, many EU countries have been allowed to depart from these rules for a transitional period, with the objective to allow for the gradual alignment of national laws with the VAT Directive.
There are 3 types of special rates:
Super-reduced rates
Zero rates
Parking rates
These provisions allow EU countries to keep these special rates - reduced rates under 5% (including zero rates) and reduced rates for goods and services other than those listed in the directive (Articles 102-128 VAT Directive).
Note: The VAT rate applicable to the supply of goods also applies to the import and intra-EU acquisition of the same goods (Article 94 VAT Directive).
EU VAT rates by Country
Below are some examples for each type of VAT rate. This list is non‑exhaustive, and the specific application may vary by country. Please check with the relevant authority for confirmation. Documentation may be requested by Fruugo for validation when any reduced rate is applied.
EU VAT rates by Country
Country | VAT | Rate (%) | Definitions / Relevant Definitions |
|---|---|---|---|
Austria (AT) | Standard Rate | 20 | All other taxable goods. |
Reduced Rate 1 | 13 | Some agricultural supplies, some food & beverages (excluding alcoholic), flowers & decoration plants, and certain agricultural supplies. | |
Reduced Rate 2 | 10 | Some pharmaceutical products, some food & beverages (excluding alcoholic), newspapers & printed books, and certain agricultural supplies. | |
Zero Rate | 0 | Some pharmaceutical products, some food & beverages (excluding alcoholic). | |
Belgium (BE) | Standard Rate | 21 | All other taxable goods. |
Reduced Rate 1 | 12 | some food & beverages (excluding alcoholic), and certain agricultural supplies. | |
Reduced Rate 2 | 6 | some food & beverages (including water, excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, newspapers & books, certain agricultural supplies, and flowers & live plants. | |
Zero Rate | 0 | Newspapers & printed books, some pharmaceutical products, some food & beverages (excluding alcoholic), and medical & dental care. | |
Czechia (CZ) | Standard Rate | 21 | All other taxable goods. |
Reduced Rate 1 | 12 | Some food & beverages (including water, excluding alcoholic), live plants, some pharmaceutical products, children’s car seats, newspapers & books, and certain disabled medical equipment. | |
Zero Rate | 0 | Newspapers & books. | |
Denmark (DK) | Standard Rate | 25 | All other taxable goods. |
Zero Rate | 0 | Some transportation and accommodation services. | |
Estonia (EE) | Standard Rate | 24 | All other taxable goods. |
Reduced Rate 1 | 13 | Some accommodation services. | |
Reduced Rate 2 | 9 | Certain disabled medical equipment, some pharmaceutical products. | |
Finland (FI) | Standard Rate | 25.5 | All other taxable goods. |
Reduced Rate 1 | 13.5 | Some food & beverages (excluding alcoholic), some pharmaceutical products, newspapers & books, some agricultural supplies. | |
Reduced Rate 2 | 10 | Newspapers & books. | |
France (FR) | Standard Rate | 20 | All other taxable goods. |
Reduced Rate 1 | 10 | Some food & beverages (excluding alcoholic), some pharmaceutical products, some agricultural supplies. | |
Reduced Rate 2 | 5.5 | Some food & beverages (excluding alcoholic), certain disabled medical equipment, newspapers, books. | |
Super-reduced rate | 2.1 | Some pharmaceutical products and newspapers. | |
Zero Rate | 0 | Some medical and dental care. | |
Germany (DE) | Standard Rate | 19 | All other taxable goods. |
Reduced Rate 1 | 7 | Some food & beverages (excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, newspapers & books, medical & dental care, and flowers & live plants. | |
Zero Rate | 0 | Supply of electricity. | |
Greece (GR) | Standard Rate | 24 | All other taxable goods. |
Reduced Rate 1 | 13 | Some food & beverages (including water, excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, and children’s car seats. | |
Reduced Rate 2 | 6 | Some food & beverages (excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, and newspapers & books. | |
Super-reduced rate | 4 | Certain renovation works. | |
Zero Rate | 0 | Some pharmaceutical products. | |
Hungary (HU) | Standard Rate | 27 | All other taxable goods. |
Reduced Rate 1 | 18 | Some food and beverage (excluding alcoholic). | |
Reduced Rate 2 | 5 | Some food and beverages (excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, newspapers and books. | |
Zero Rate | 0 | Daily newspapers. | |
Ireland (IE) | Standard Rate | 23 | All other taxable goods. |
Reduced Rate 1 | 13.5 | Some food & beverages (excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, some agricultural supplies. | |
Reduced Rate 2 | 9 | Newspapers & books. | |
Zero Rate | 0 | Some food & beverages (excluding alcoholic), newspapers & books, some pharmaceutical products, certain disabled medical equipment, medical & dental care. | |
Italy (IT) | Standard Rate | 22 | All other taxable goods. |
Reduced Rate 1 | 10 | Some food & beverages (including water, excluding alcoholic), some pharmaceutical products, some agricultural supplies. | |
Reduced Rate 2 | 5 | Certain disabled medical equipment, some pharmaceutical products, some food & beverages (excluding alcoholic). | |
Super-reduced rate | 4 | Some food & beverages (excluding alcoholic), certain disabled medical equipment, newspapers & books, and some chemical fertilisers. | |
Latvia (LV) | Standard Rate | 21 | All other taxable goods. |
Reduced Rate 1 | 12 | Some food & beverages (excluding alcoholic), some pharmaceutical products, certain disabled medical equipment. | |
Reduced Rate 2 | 5 | Some newspapers and books. | |
Zero Rate | 0 | Some medical and dental care. | |
Lithuania (LT) | Standard Rate | 21 | All other taxable goods. |
Reduced Rate 1 | 12 | Some transportation, and accommodation services. | |
Reduced Rate 2 | 5 | Some pharmaceutical products, certain disabled medical equipment, newspapers & books. | |
Luxembourg (LU) | Standard Rate | 17 | All other taxable goods. |
Reduced Rate 1 | 14 | Wine, and washing & cleaning products. | |
Reduced Rate 2 | 8 | Some live plants, chemical pesticides, bicycles (excluding electric bicycles). | |
Super-reduced rate | 3 | Some food & beverages (excluding alcoholic), children's clothing & footwear, some pharmaceutical products, some disabled medical equipment, books, newspapers, and agricultural supplies. | |
Zero Rate | 0 | Some transportations. | |
Netherlands (NL) | Standard | 21 | All other taxable goods. |
Reduced Rate 1 | 9 | Some food & beverages (including water, excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, newspapers & books, some agricultural supplies, and flowers & live plants. | |
Zero Rate | 0 | Supply and installation of solar panels. | |
Poland (PL) | Standard Rate | 23 | All other taxable goods. |
Reduced Rate 1 | 8 | Some food & beverages (excluding alcoholic), newspapers & books, some pharmaceutical products, certain disabled medical equipment, and some agricultural supplies. | |
Reduced Rate 2 | 5 | Some food & beverages (excluding alcoholic), some pharmaceutical products, newspapers & books, children's car seats. | |
Portugal (PT) | Standard Rate | 23 | All other taxable goods. |
Reduced Rate 1 | 13 | Some food & beverages (excluding alcoholic). | |
Reduced Rate 2 | 6 | Some food & beverages (excluding alcoholic), medical and dental care, some pharmaceutical products, newspapers & books, certain disabled medical equipment. | |
Romania (RO) | Standard Rate | 21 | All other taxable goods. |
Reduced Rate 1 | 11 | Some food & beverages (excluding alcoholic), some pharmaceutical products, some agricultural supplies, newspapers & books. | |
Zero Rate | 0 | Certain disabled medical equipment. | |
Slovakia (SK) | Standard Rate | 23 | All other taxable goods. |
Reduced Rate 1 | 19 | Some food & beverages (excluding alcoholic). | |
Reduced Rate 2 | 5 | Some food & beverages (excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, newspapers & books. | |
Spain (ES) | Standard Rate | 21 | All other taxable goods. |
Reduced Rate 1 | 10 | Some food & beverages (excluding alcoholic), some pharmaceutical products, certain disabled medical equipment, agricultural supplies. | |
Sweden (SE) | Standard Rate | 25 | All other taxable goods. |
Reduced Rate 1 | 12 | Some food & beverages (excluding alcoholic). | |
Reduced Rate 2 | 6 | Certain disabled medical equipment, and newspapers & books. | |
United Kingdom (UK) [no longer an EEA member] | Standard Rate | 20 | All other taxable goods. |
Reduced Rate 1 | 5 | Children's car seats. | |
Zero Rate | 0 | Books, food and soft drinks, alcoholic drinks, some medical supplies, children's clothing & footwear, and seed supplies. |