European Union EU VAT rates for Amazon Sellers

You can review worldwide VAT and GST rates here.

The EU sets the broad VAT rules through European VAT Directives, and has set the minimum standard VAT rate at 15%. The 27 member states (plus UK) are otherwise free to set their standard VAT rates. The EU also permits a maximum of two reduced rates, the lowest of which must be 5% or above. Read our briefings on EU VAT Registration and EU VAT Returns.
 

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A

Austrian Covid-19 VAT rate cuts

Austria has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnded
Non-Alcoholic beverages20%10%01 Jul 202031 Dec 2021
Hospitality, Culture, some print10%5%01 Jul 202031 Dec 2021

Austria VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
13%ReducedDomestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production (from farm); cut flowers and plants for decorative use
10%ReducedFoodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (excluding flights); international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste and waste water; restaurants (ex all beverages); cut flowers and plants for food production; some agricultural supplies; writers and composers
0%ZeroIntra-community and international transport (excluding road and rail); hotel accommodation

B

Belgium VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
12%ReducedSome foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use
6%ReducedSome foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (including e-books); newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accommodation; admission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles (cars for the disabled); some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen); firewood; cut flowers and plants for decorative use and food production; writers and composers; firewood; restaurants and catering (all beverages excluded)
0%ZeroSome daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways)

Bulgaria Covid-19 VAT rate cuts

Bulgaria has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Hospitality, restaurants, cafes and books21%10%01 Jul 202031 Dec 2020

Bulgaria VAT rates

RateTypeWhich goods or services
20%StandardAll other supplies of goods or services
9%ReducedHotel accommodation
0%ZeroIntra-community and international transport

C

Croatia Covid-19 VAT rate changes

SupplyOld rateNew rateImplementation dateEnd date
Basic foodstuffs25%13%TBCTBC

Croatia VAT rates

RateTypeWhich goods or services
25%StandardAll other taxable goods and services 
13%ReducedSome foodstuffs; water supplies (excluding bottled water); newspapers (other than daily published newspapers with less than 50% advertising content); periodicals (magazines other than science periodicals with less than 50% advertising content); tickets for concerts; hotel accommodation; café, restaurant and hotel services (excluding alcohol); some agricultural inputs; certain undertaker and cremation services supplies; children’s car seats; electricity supply; some writers and composers services; some domestic waste collection
5%ReducedSome foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (including e-books); daily newspapers (with less than 50% advertising content); scientific periodicals; admission to cinema
0%ZeroIntra-community and international transport (excluding road and rail)

Cyprus Covid-19 VAT rate cuts

Cyprus has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Hotels, accommodation, hospitality, restaurants, cafes and public transport9%5%01 Jul 202010 Jan 2021

Cyprus VAT rates

RateTypeWhich goods or services
19%StandardAll other taxable goods and services; land transactions for business use
9%ReducedDomestic road passenger transport; domestic passenger transport by sea; hotel accommodation; restaurants and catering services; cafes
5%ReducedCertain foodstuffs; non-alcoholic beverages; water supplies; pharmaceutical products; medical equipment for disabled persons; children’s car seats; certain passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; renovation and repair of private dwellings; some agricultural supplies; admission to sports events; use of sporting facilities; domestic waste collection; hairdressing; some undertaker and cremation services; LPG (in cylinders); take away food (excluding soft drinks and alcoholic beverages); social housing; cut flowers for food production; waste and waste water treatment; works of art, collectors items and antiques; certain services on intracommunity flights
0%ZeroIntra-community and international transport; goods purchased on international flights

Czech Republic Covid-19 VAT rate cuts

Czech Republic has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Accommodation; sports and cultural activities15%10%01 Jul 202031 Dec 2020

Czech Republic VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
15%ReducedFoodstuffs (excluding essential child nutrition and gluten-free food); non-alcoholic beverages; take away food; water supplies; medical equipment for disabled persons; children's car seats; some domestic passenger transport; admission to cultural events, shows and amusement parks; writers and composers; social housing; renovation and repair of private dwellings; cleaning of private households; some agricultural supplies; hotel accommodation; admission to sporting events; use of sporting facilities; social services; supplies to undertaker and cremation services; medical and dental care; domestic care services; firewood; some pharmaceuticals; some domestic waste collection and street cleaning; treatment of waste and waste water; food provided in restaurants and cafes; cut flowers and plants for decorative use; writers, composers and food production
10%ReducedFoodstuffs (selected baby food and gluten-free food); newspapers and periodicals; some pharmaceutical products; some books (including e-books)
0%ZeroIntra-community and international transport

D

Denmark VAT rates

RateTypeWhich goods or services
25%StandardAll other taxable goods and services
0%ZeroNewspapers and journals (published more than once a month); intra-community and international transport

E

Estonia VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
9%ReducedCertain pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation
0%ZeroIntra-community and international transport

F

Finland VAT rates

RateTypeWhich goods or services
24%StandardAll other taxable goods and services
14%ReducedFoodstuffs (excluding live animals); some agricultural supplies; restaurants and catering services (excluding alcoholic beverages); soft drinks; take away food; cut flowers and plants for food production
10%ReducedPharmaceutical products; domestic passenger transport; books (including e-books); newspapers and periodicals (sold on subscription); admission to cultural events and amusement parks; TV licence; writers and composers; hotel accommodation; admission to sports events; use of sports facilities; domestic transport
0%ZeroPrinting services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins; certain works of art, collectors items and antiques

France VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; certain non-alcoholic beverages; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to some cultural services ;admission to amusement parks (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accommodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs (except supply of alcoholic beverages); cut flowers and plants for decorative use; writers and composers etc; some social housing; some works of art, collectors items and antiques
5.5%ReducedSome foodstuffs; some non-alcoholic beverages; school canteens; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); some e-books; admission to certain cultural events; some social housing; some renovation and repair of private dwellings; admission to sports events; some domestic care services; cut flowers and plants for food production; sanitary protection for women
2.1%ReducedSome pharmaceutical products; some newspapers and periodicals; public television licence fees; admission to certain cultural events; some livestock intended for use as foodstuff
0%ZeroIntra-community and international transport (excluding road and inland waterways)

G

Germany VAT rates

RateTypeWhich goods or services?
19%StandardAll other taxable goods and services
7%ReducedSome foodstuffs, water supplies (excluding bottled water), medical equipment for disabled persons, certain domestic passenger transport, intra-community and international passenger transport for certain road, rail, and inland waterway transportation, books (excluding books whose content is harmful to minors), e-books, audiobooks, newspapers and periodicals (except those containing content harmful to minors and/or more than 50% advertising), admission to cultural events, writers and composers, some agricultural inputs, short-term hotel accommodation, certain admission to sports events, social services, medical and dental care, firewood, some timber for industrial use, takeaway food, cut flowers and plants for decorative use and food production, taxation of some gold coins and jewelry.
0%ZeroIntra-community and international transport (excluding road and rail and some inland waterways transport)

Greek Covid-19 VAT rate cuts

Greece has temporarily cut VAT to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
Transport, coffee, non-alcoholic beverages, cinemas and tourist services24%13%01 Jun 202030 Apr 2021

Greece VAT rates

RateTypeWhich goods or services
24%StandardAll other taxable goods and services
13%ReducedSome foodstuffs; certain take away food; some cut flowers and plants for food production; some non-alcoholic beverages; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation (bed and breakfast); certain social services; restaurant and catering (other than entertainment centres); services for boarding schools; structures for disabled persons; structures providing accommodation for mentally disabled persons, people with mental disorders and drug users
6%Reduced
Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre and concert admissions; supply of electricity, gas and district heating
0%ZeroIntra-community and international air and sea transport

H

Hungary VAT rates

RateTypeWhich goods or services
27%StandardAll other taxable goods and services
18%ReducedCertain foodstuffs; some take away food; admission to certain open-air concerts
5%ReducedCertain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons (excluding repair); books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies of new buildings; restaurant and catering services (food prepared on site and non-alcoholic beverages); internet access services; certain writers and composers services; accommodation services from hotels, B&B and house sharing
0%ZeroIntra-community and international transport

I

Ireland Covid-19 VAT rate changes

Ireland has announced a temporary Value Added Tax rate cut from 23% to 21%. The measure will come into place on 1 September 2020 until 28 February 2021.

SupplyOld rateNew rateImplementation dateEnd date
Standard rate23%21%01 Sep 202028 Feb 2021
Tourism and hospitality services13.5%9%01 Nov 202031 Dec 2021

Ireland VAT rates

RateTypeWhich goods or services
23%StandardAll other taxable goods and services
13.5%ReducedCertain foodstuffs; some pharmaceutical products; children's car seats; social housing; renovation and repair of private dwellings; cleaning in private households; some agricultural supplies; medical and dental care; collection of domestic waste; treatment of waste and waste water; minor repairs of bicycles, shoes and leather goods and household linen; supplies of natural gas, electricity and district heating; heating oil; firewood; construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; health studio services; tourism services; photography services; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use; concrete and concrete blocks; some books; admission to amusement parks; hotel accommodation; restaurant and catering (excluding beverages); hairdressing; take-away food; bars and cafes
9%ReducedCertain foodstuffs; newspapers and periodicals; admission to cultural events; use of sports facilities; hairdressing; e-books and digital publications
4.8%ReducedLivestock intended for use in the preparation of foodstuffs; some agricultural supplies
0%ZeroSome foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production; supplies of seeds and plants for use in food production; some books; childrens’ nappies

Italy VAT rates

RateTypeWhich goods or services
22%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some construction work on new buildings; some supplies of new buildings (non-luxurious); some agricultural supplies; hotel accommodation; restaurants; admission to certain sports events; energy products (excluding district heating); firewood; collection of domestic waste; some waste water treatment; alcoholic beverages in bars and cafes; take away food; cut flowers and plants for decorative use and food production
5%ReducedSome foodstuffs; some social services; certain passenger transport
4%ReducedSome food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; e-books with an international standard book number (ISBN) ; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; motor vehicles for the disabled; construction work on new buildings (for first housing); supplies of new buildings (for first housing)
0%ZeroIntra-community and international transport

L

Latvia VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
12%ReducedFood products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books (excluding e-books); newspaper and periodicals; hotel accommodation; district heating
5%ReducedA range of locally produced vegetables and fruit
0%ZeroIntra-community and international transport

Lithuania VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
9%ReducedSome domestic passenger transport; hotel accommodation; district heating; books (excluding e-books); firewood
5%ReducedPharmaceutical products; medical equipment for disabled persons; newspapers and periodicals (some exceptions)
0%ZeroIntra-community and international transport

Luxembourg VAT rates

RateTypeWhich goods or services
16%StandardAll other taxable goods and services
14%ReducedCertain wines; solid mineral fuels, mineral oils and wood intended for use as fuel with the exception of wood for heating; washing and cleaning products; printed advertising matter; heat, cooling and steam with the exception of district heating; safe custody and administration of securities; administration of credit and credit guarantees by a person or organisation other than that granting the credit
8%ReducedCleaning in private households; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; district heating; natural gas; electricity; firewood; LPG; cut flowers and plants for decorative use; some works of art and antiques
3%ReducedFoodstuffs; soft drinks; children's clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; certain books (including e-books); certain newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; agricultural supplies (excluding pesticides); hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and nightclubs, cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; some telephone services; some writers and composers services (royalties); raw wool; treatment of waste and waste water; some goods and services for consumption on-board passenger transport; some works of art, collectors items and antiques
0%ZeroIntra-community and international transport

M

Malta VAT rates

RateTypeWhich goods or services
18%StandardAll other taxable goods and services
7%ReducedHotel accommodation; use of sporting facilities
5%ReducedMedical equipment for disabled persons; books (including e-books); newspapers and periodicals; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity
0%ZeroSome supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; live animals for human consumption; intra-community and international transport; domestic passenger transport (excluding road); cut flowers and plants for food production

N

Netherlands VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
9%ReducedFoodstuffs (excluding foodstuffs for animal consumption); some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport (excluding air travel); intra-community and international road, rail and inland waterway passenger transport; books (including e-books); newspapers and periodicals; admission to cultural events and amusement parks; writers and composers; certain renovation and repair of private dwellings; certain cleaning of private households; hotel accommodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and night clubs; admission to sports events; use of sports facilities; minor repairs of bicycles; shoes and leather goods; clothing and household linen; hairdressing; cut flowers and plants for decorative use (some exclusions) and food production; some works of art, collectors items and antiques
0%ZeroTaxation of gold coins; intra-community and international passenger transport by air and sea

P

Poland VAT rates

RateTypeWhich goods or services
23%StandardAll other taxable goods and services
8%ReducedMustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme); some unprocessed spices (e.g. cumin, saffron, turmeric); specialised magazines
5%ReducedTropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic articles (sanitary napkins, hygienic tampons, diapers); books, brochures, leaflets and similar materials, printed, even in single sheets; regional or local magazines only, for the rest of ex 4902 group 8% applies; children’s, picture, drawing or colouring books; maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed; other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above)
0%ZeroIntra-community and international passenger transport (excluding inland waterway and road transport); services supplied during international transport

Portugal VAT rates

RateTypeWhich goods or services
23%StandardAll other taxable goods and services
13%ReducedSome foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture; some goods and services for consumption on-board transportation
6%ReducedSome foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (including e-books); certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; some social services; some medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services; fruit juices; firewood; cut flowers and plants for decorative use and food production; construction work on new buildings; some legal services; some goods for consumption on-board transportation; treatment of waste water; some works of art, collectors items and antiques
0%ZeroIntra-community and international passenger transport

R

Romania VAT rates

RateTypeWhich goods or services
19%StandardAll other taxable goods and services
9%ReducedFoodstuffs; pharmaceutical products; medical equipment for disabled persons; hotel accommodation; water supplies; some beer; soft drinks; cut flowers and plants for food production; some agricultural supplies; some goods and services for consumption on-board transportation. 
5%ReducedSocial housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events; admission to amusement parks; hotel accommodation; restaurants and catering services (excluding some alcoholic beverages); take-away food; bars, cafes and nightclubs (excluding some alcoholic beverages); Residential properties
0%ZeroIntra-community and international passenger transport

S

Slovakia VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; some pharmaceutical products; some medical equipment for disabled persons; books (excluding e-books); hotel and accommodation 
0%ZeroIntra-community and international passenger transport

Slovenia VAT rates

RateTypeWhich goods or services
22%StandardAll other taxable goods and services
9.5%ReducedFoodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; newspapers and periodicals; cultural events and theme parks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accommodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; treatment of waste and waste water; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies of new buildings; certain construction work for new buildings
5%ReducedE-books; printed books
0%ZeroIntra-community and international transport (excluding road transport)

Spain VAT rates

RateTypeWhich goods or services
21%StandardAll other taxable goods and services
10%ReducedSome foodstuffs; water supplies; certain pharmaceutical products; some medical equipment for disabled persons; domestic passenger transport; intra-community and international transport by road, rail and inland waterways; some social housing; some renovation and repair of private dwellings; agricultural supplies; hotel accommodation; restaurants and catering services; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; take away food; cut flowers and plants for food production; some supplies of new buildings; some construction work on new buildings; admission to sporting events (amateur sporting events only); treatment of waste and waste water; admission to certain cultural services
4%ReducedSome foodstuffs; some pharmaceutical products; some medical equipment for the disabled; some books (excluding e-books); certain newspapers and periodicals; some social housing; some social services; some construction work on new buildings; some domestic care services
0%ZeroTaxation of some gold coins, ingots and bars; intra-community and international transport by air and sea

Sweden VAT rates

RateTypeWhich goods or services
25%StandardAll other taxable goods and services
12%ReducedSome foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation; restaurant and catering services; some works of art, collectors items and antiques
6%ReducedDomestic passenger transport; books (including e-books); newspapers and some periodicals; admission to cultural events (excluding cinema); writers and composers; admission to sports events; use of sports facilities
0%ZeroMedicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport

U

United Kingdom Covid-19 VAT rate changes

United Kingdom has brought forward tax cuts and considers temporary UK VAT rate cut to help support businesses and consumers during the Coronavirus pandemic crisis.

SupplyOld rateNew rateImplementation dateEnd date
E-books and online journals20%0%01 May 2020-
Hospitality and tourism including restaurants; cafes; pubs (ex alcohol); hospitality; hotels; B&B's; home rental; caravan and tent sites; hot take away food; theatres; circuses; amusement parks; concerts; museums; zoos; cinemas; and exhibitions. Note: served alcoholic drinks will not benefit from the cut.20%5%15 Jul 202031 Mar 2021

United Kingdom VAT rates

RateTypeWhich goods or services
20%StandardAll other taxable goods and services
5%ReducedChildren’s car seats; certain social housing; some social services; electricity, natural gas and district heating supplies (for domestic use only); some energy-saving domestic installations and goods; LPG and heating oil (for domestic use only); some renovation and repairs of private dwellings; some medical equipment for disabled persons
0%ZeroSome social housing; printed books (including e-books); newspapers and periodicals; renovations to private housing (Isle of Man only); collections of domestic refuse; household water supplies (except distilled and mineral water); supplies of food and drink (some exceptions); take away food (if bought on the catering premises); cut flowers and plants for food production; prescribed pharmaceutical products; certain medical supplies for disabled persons; domestic passenger transport; children's clothing and footwear; children’s diapers; live animals destined for human consumption; seed supplies; supply of animal feed; supplies of residential caravans and houseboats; some construction work on new buildings; some supplies of new buildings; sewerage services; motor cycle and bicycle helmets; commercial ship and aircraft stores; intra-community and international passenger transport; some gold ingots, bars and coins, women’s sanitary products