EU VAT Assessment Tool

Compare VAT rates across all 27 EU member states + UK, EEA, and Switzerland. Calculate VAT, check cross-border rules, and find the right rate for your goods or services.

Select a Country

DE

Germany

MwSt/USt — EUR — EU Member State

Standard Rate
19%
Reduced Rate(s)
7%
Registration Threshold: €22,000 annual turnover (Kleinunternehmerregelung)

Rate by Goods / Service Category

Basic foodstuffs 7%
Restaurant services 19%
Books & publications 7%
E-books & digital publications 7%
Pharmaceutical products 19%
Children's clothing 19%
Digital services (SaaS, streaming) 19%
Hotel / short-term accommodation 7%
Domestic passenger transport 7%
Construction & renovation 19%
Electricity, gas, heating 19%

Quick Calculator — Germany

Net
1,000.00
VAT (19%)
190.00
Gross
1,190.00

What Rate Applies?

Select what you're selling to see which VAT rate applies in each country.

Cross-Border Scenario Builder

Check which VAT rate applies when selling across borders in Europe.

19%

B2C cross-border sales below €10,000 threshold. You may charge your home country rate: 19% (Germany). Optional: register for OSS to charge destination rates.

All VAT Rates at a Glance

CountryStandardReducedRateThreshold
HU Hungary
27%5%, 18%
HUF 12,000,000 (~€31,000). Highest standard rate in the EU.
FI Finland
25.5%10%, 14%
€15,000 annual turnover. Raised from 24% to 25.5% in Sep 2024.
HR Croatia
25%5%, 13%
€40,000 annual turnover
DK Denmark
25%
DKK 50,000 (~€6,700). No reduced rates.
SE Sweden
25%6%, 12%
SEK 80,000 (~€7,000)
NO Norway
25%12%, 15%
NOK 50,000 (~€4,300)
GR Greece
24%6%, 13%
€10,000 annual turnover
IS Iceland
24%11%
ISK 2,000,000 (~€13,000)
IE Ireland
23%9%, 13.5%
€80,000 (goods) / €40,000 (services)
PL Poland
23%5%, 8%
PLN 200,000 (~€46,000)
PT Portugal
23%6%, 13%
€14,500 annual turnover
SK Slovakia
23%5%, 10%
€49,790 annual turnover. Raised from 20% to 23% in 2025.
EE Estonia
22%9%
€40,000 annual turnover. Raised from 20% to 22% in 2024.
IT Italy
22%5%, 10%
€85,000 annual turnover (regime forfettario)
SI Slovenia
22%5%, 9.5%
€50,000 annual turnover
BE Belgium
21%6%, 12%
€25,000 annual turnover
CZ Czech Republic
21%12%
CZK 2,000,000 (~€80,000). 2024: merged 10%+15% into single 12% reduced rate
LV Latvia
21%5%, 12%
€40,000 annual turnover
LT Lithuania
21%5%, 9%
€45,000 annual turnover
NL Netherlands
21%9%
€20,000 annual turnover (KOR scheme)
ES Spain
21%10%
No VAT exemption threshold — all businesses must register
AT Austria
20%10%, 13%
€35,000 annual turnover
BG Bulgaria
20%9%
BGN 100,000 (~€51,000)
FR France
20%5.5%, 10%
€85,800 (goods) / €37,500 (services)
UK United Kingdom
20%5%
£90,000 annual turnover (from April 2024). Post-Brexit.
CY Cyprus
19%5%, 9%
€15,600 annual turnover
DE Germany
19%7%
€22,000 annual turnover (Kleinunternehmerregelung)
RO Romania
19%5%, 9%
RON 300,000 (~€60,000)
MT Malta
18%5%, 7%
€35,000 (general) / €24,000 (services) / €14,000 (other)
LU Luxembourg
17%8%
€35,000 annual turnover. Lowest standard rate in the EU.
CH Switzerland
8.1%2.6%
CHF 100,000 annual turnover
LI Liechtenstein
8.1%2.6%
CHF 100,000. Uses Swiss VAT system.