2016 European Union EU VAT rates for Amazon Sellers

EU-VAT-returns1You 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 28 member states 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.

 


European Union VAT rates by Country

Albania VAT rates
20 % Standard
Andorra VAT rates
9.5 % Higher Banking and financial services
4.5 % Standard Andorra's VAT system is the General Indirect Tax or IGI (L'Impost General Indirecte).
1 % Reduced Foodstuffs (excluding alcoholic beverages); water; private tuition; books, newspapers and magazines.
0 % Zero Medicines; hospital services and healthcare; veterinary services; lease of buildings for private use.
Austria VAT rates
20 % Standard All other taxable goods and services.
13 % Reduced Domestic flights; entrance to sporting events; firewood; some agricultural supplies; wine production; cut flowers and plants for decorative use.
10 % Reduced Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (ex flights); international and intra-community road and rail transport; newspapers and periodicals; printed books (ex e-books); pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste water; restaurants (ex all beverages); hotel accommodation; admission to cultural events and amusement parks; cut flowers and plants for food production; some agricultural supplies.
0 % Zero Intra-community and international transport (excluding road and rail).
Belarus VAT rates
20 % Standard (since 1st Jan 2010
Belgium VAT rates
21 % Standard All other taxable goods and services.
12 % Reduced Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; restaurants (all beverages excluded); certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use.
6 % Reduced Some foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (excluding 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 accomodation; addmission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles; 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.
0 % Zero Daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways).
Bosnia and Herzegovina VAT rates
17 % Standard
0 % Zero Exports and related services.
Bulgaria VAT rates
20 % Standard All other taxable goods and services.
9 % Reduced Hotel accommodation and camping
0 % Zero Intra-community and international transport
Croatia VAT rates
25 % Standard All other taxable goods and services.
13 % Reduced Some 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 accomodation; restaurants; certain bars, cafes and nightclubs; some alcoholic beverages.
5 % Reduced Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (excluding e-books); daily newspapers (with less than 50% advertising content); science periodicals; admission to cinema.
0 % Zero Intra-community and international transport (excluding road and rail).
Cyprus VAT rates
19 % Standard All other taxable goods and services.
9 % Reduced Some road passenger transport; domestic passenger transport by sea; hotel accomodation; restaurants.
5 % Reduced Basic foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; childrens car seats; certain road 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; domestic waste collection; hairdressing; some undertaker and cremation services.
Czech Republic VAT rates
21 % Standard All other taxable goods and services.
15 % Reduced Foodstuffs (excluding essential child nutrition); some soft drinks; take away food; water supplies; medical equipment for disabled persons; children's car seats; some domestic passenger transport; some books (excluding e-books); 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 accomodation; 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.
10 % Reduced Foodstuffs classed as essential child nutrition; newspapers and periodicals; pharmaceutical products; some books.
0 % Zero Intra-community and international transport
Denmark VAT rates
25 % Standard All taxable goods and services.
0 % Zero Newspapers and journals (published more than once a month); intra-community and international transport.
Estonia VAT rates
20 % Standard All other taxable goods and services.
9 % Reduced Pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation.
0 % Zero Some passenger transport; intra-community and international transport.
Finland VAT rates
24 % Standard All other taxable goods and services.
14 % Reduced Foodstuffs; some agricultural supplies; restaurants; some soft drinks; take away food; cut flowers and plants for food production.
10 % Reduced Pharmaceutical products; passenger transport; books (excluding 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 % Zero Printing services for publications of non-profitmaking organisations; intra-community and international transport; some taxation of gold ingots, bars and coins.
France VAT rates
20 % Standard All other taxable goods and services.
10 % Reduced Some foodstuffs; some pharmaceutical products; domestic passenger transport; intra-community and international road (some exceptions) and inland waterways transport; admission to amusement park (with cultural aspect); pay/cable TV; some renovation and repairs of private dwellings; some cleaning in private households; some agricultural supplies; hotel accomodation; restaurants (excluding alcoholic beverages); some domestic waste collection; certain domestic care services; firewood; take away food; bars, cafes and nightclubs; cut flowers and plants for decorative use.
5.5 % Reduced Some foodstuffs; water supplies, medical equipment for disabled persons; books (excluding those with pornographic or violent content); e-books; admission to certain cultural events; writers and composers; some social housing; admission to sports events; some domestic care services; cut flowers and plants for food production.
2.1 % Reduced Some pharmaceutical products; some newspapers and periodicals; TV licence.
0 % Zero Intra-community and international transport (excluding road and inland waterways).
Germany VAT rates
19 % Standard All other taxable goods and services.
7 % Reduced Some foodstuffs; water supplies; medical equipment for disabled persons; some domestic passenger transport; intra-community and international passenger transport for certain road, rail and inland waterway transportation; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; some agricultural supplies (fertilizers); hotel accomodation; certain admission to sports events; social services; medical and dental care; firewood; some timber for industrial use; take away food; cut flowers and plants for decorative use and food production; taxation of some gold coins and jewellery.
0 % Zero Intra-community and international transport (excluding road and rail and some inland waterways transport).
Gibraltar VAT rates
0 % - no VAT regime
Greece VAT rates
24 % Standard All other taxable goods and services.
13 % Reduced Basic foodstuffs; water supplies; some pharmaceutical products; some medical equipment for disabled persons; some agricultural supplies; domestic care services; hotel accommodation.
6 % Reduced Some pharmaceutical products; some books (excluding e-books); some newspapers and periodicals; certain theatre admissions.
0 % Zero Intra-community and international air and sea transport.
% Standard
Hungary VAT rates
27 % Standard All other taxable goods and services.
18 % Reduced Certain foodstuffs; admission to certain open air concerts; hotel accommodation; restaurant services.
5 % Reduced Certain foodstuffs; pharmaceutical products (intended for human use); some medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; some social housing; district heating; some supplies for new building.
0 % Zero Intra-community and international transport.
Iceland VAT rates
24 % Standard (since 1 Jan 2015)
11 % Reduced Hotels; books; TV broadcasting; foodstuffs
Ireland VAT rates
23 % Standard All other taxable goods and services.
13.5 % Reduced Certain foodstuffs; 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 water; minor repairs of bicycles, shoes and leather goods and household linen; energy for heating and light (including natural gas, electricity, district heating, firewood and heating oil); moveable property used in the construction and maintenance of immovable property; construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; services relating to the care of the human body; certain tourist 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.
9 % Reduced Certain foodstuffs; take away food; some bars and cafes; newspapers and periodicals; admission to cultural events and amusement parks; hotel accommodation; restaurants (excluding all beverages); use of sports facilities; hairdressing.
4.8 % Reduced Livestock intended for use in the preparation of foodstuffs; some agricultural supplies.
0 % Zero Some books (excluding newspapers and periodicals); some 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.
Italy VAT rates
22 % Standard All other taxable goods and services.
10 % Reduced Some foodstuffs; water supplies; some pharmaceutical products; domestic passenger transport; admission to cultural events; some social housing; renovation and repair of private dwellings; some supplies and construction work for new buildings; some agricultural supplies; hotel accomodation; 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 % Reduced Social and health services provided by social cooperatives and their consortia.
4 % Reduced Some food products; certain medical equipment for disabled persons; certain books; newspapers and some periodicals; some e-books; online journals newspapers; TV licence; some social housing; some agricultural supplies; certain social services; some motor vehicles; some supplies for new buildings; some construction work on new buildings.
0 % Zero Supplies of land which cannot be used for building; intra-community and international transport.
Kosovo VAT rates
18 % Standard
8 % Reduced
Latvia VAT rates
21 % Standard All other taxable goods and services.
12 % Reduced Food products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books (excluding e-books); newspaper and periodicals; hotel accommodation; district heating
0 % Zero Intra-community and international transport
Liechtenstein VAT rates
8 % Standard
Lithuania VAT rates
21 % Standard All other taxable goods and services.
9 % Reduced Some domestic passenger transport; books (excluding e-books); newspapers and periodicals; hotel accommodation; district heating.
5 % Reduced Pharmaceutical products; medical equipment for disabled persons.
0 % Zero Intra-community and international transport.
Luxembourg VAT rates
17 % Standard All other taxable goods and services.
14 % Reduced Certain 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 % Reduced Cleaning 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.
3 % Reduced Foodstuffs; soft drinks; children's clothing and footwear; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger transport; books; newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; agricultural supplies (excluding pesticides); hotel accomodation; restaurants (excluding alcoholic beverages); take away food; bars, cafes and nightclubs, cut flowers and plants for food production; supplies for new building; 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;
0 % Zero Intra-community and international transport.
Macedonia VAT rates
18 % Standard
Malta VAT rates
18 % Standard All other taxable goods and services.
7 % Reduced Hotel accommodation; use of sporting facilities.
5 % Reduced Medical equipment for disabled persons; books (except for e-books); newspapers and periodicals; cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity.
0 % Zero Some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; seeds for food production; live animals for human consumption; intra-community and international transport.
Moldova VAT rates
20 % Standard
Monaco VAT rates
20 % Standard
10 % Reduced Certain pharmaceutical products; water; restaurants; take-away food; hotels; transportation of passengers; some types of real estate renovations.
5.5 % Reduced Products and services for the disabled; books (including e-books); most food and drink products; energy.
2.1 % Reduced Certain medicines; newspapers.
0 % Zero Exports and related services.
% Standard
Montenegro VAT rates
19 % Standard (since June 2013)
7 % Reduced Reduced VAT rate on: basic foodstuffs; public transport; hotel and other tourist accommodation; certain medicines.
0 % Zero Exports and related services.
Netherlands VAT rates
21 % Standard All other taxable goods and services.
6 % Reduced Foodstuffs; 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; 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; agricultural supplies; hotel accomodation; 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.
0 % Zero Taxation of gold coins; intra-community and international passenger transport by air and sea.
Norway VAT rates
25 % Standard
15 % Reduced reduced VAT rate on: foodstuffs and beverages
11.11 % Reduced reduced VAT rate on: supply of raw fish
10 % Reduced reduced VAT rate on: certain cultural and sporting activities; transport services.
8 % Reduced certain sporting and cultural services
Poland VAT rates
23 % Standard All other taxable goods and services.
5 % Reduced Some foodstuffs; fruit juices; certain books and periodicals (excluding e-books); some agricultural supplies.
8 % Reduced Certain foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; children's car seats; domestic passenger transport; intra-community and international passenger transport by inland waterway and road; some newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; writers and composers; social housing; certain renovation and repair of private dwellings; certain agricultural supplies; hotel accomodation; restaurants (excluding alcoholic and certain other beverages); admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; firewood; some take away food; some bars and cafes; cut plants and flowers for decorative use and food production (some at 5%); some building supplies; some construction work on new buildings.
0 % Zero Intra-community and international passenger transport (excluding inland waterway and road transport).
Portugal VAT rates
23 % Standard All other taxable goods and services.
13 % Reduced Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture.
6 % Reduced Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; childrens car seats; domestic passenger transport; restaurant services; some books (excluding 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.
0 % Zero Intra-community and international passenger transport.
Romania VAT rates
19 % Standard All other taxable goods and services. Standard VAT rate decreased from 20% to 19% on 1 Jan 2017
9 % Reduced Foodstuffs; pharmaceutical products; medical equipment for disabled persons; books; newspapers and periodicals; hotel accommodation; water supplies; restaurants and catering services; some beer; soft drinks.
5 % Reduced Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events.
0 % Zero Intra-community and international passenger transport.
Russian Federation VAT rates
18 % Standard
10 % Reduced Reduced VAT rate on: foodstuffs; livestock; certain children’s supplies; medicine; water; books.
0 % Reduced Exports and associated services; suburban rail passenger transport (until 2029).
San Marino VAT rates
0 % - no VAT regime
Serbia VAT rates
20 % Standard (Oct 2012)
10 % Reduced basic foodstuffs; utility services; tourism accommodation; live and cultural events; daily newspapers; farming supplies; textbooks and teaching aids.
0 % Zero Exports and associated transportation services.
Slovakia VAT rates
20 % Standard All other taxable goods and services.
10 % Reduced Some foodstuffs; pharmaceutical products; medical equipment for disabled persons; books (excluding e-books).
0 % Zero Intra-community and international passenger transport.
Slovenia VAT rates
22 % Standard All other taxable goods and services.
9.5 % Reduced Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; books (excluding e-books); newspapers and periodicals; cultural events and themeparks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accomodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; 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 for new buildings; certain construction work for new buildings.
0 % Zero Intra-community and international transport (excluding road transport).
Spain VAT rates
21 % Standard All other taxable goods and services.
4 % Reduced Some 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.
10 % Reduced Some 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; renovation and repair of private dwellings; agricultural supplies; hotel accomodation; restaurants, admission to certain sports events; some social services; domestic waste collection; some soft drinks; bars, cafes, night clubs and alcoholic beverages sold therein; cut flowers and plants for food production; some supplies for new buildings; some construction work on new buildings.
0 % Zero Taxation of some gold coins, ingots and bars; intra-community and international transport by air and sea.
Sweden VAT rates
25 % Standard All other taxable goods and services.
12 % Reduced Some foodstuffs; hotel accommodation; restaurants.
6 % Reduced Domestic passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities.
0 % Zero Medicines 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.
Switzerland VAT rates
8 % Standard (since 2011)
3.8 % Reduced Hotel accommodation (applicable until the end of 2017)
2.5 % Reduced Food and drink (except that provided in hotels); agricultural supplies; water; printed materials; medicines; cultural and sporting events
0 % Zero Exports; supplies of goods and services to airlines,
Turkey VAT rates
18 % Standard
8 % Reduced Certain basic foodstuffs; pharmaceutical products; books; medical products.
1 % Reduced Newspapers and magazines; some basic foodstuffs.
0 % Zero Exports of goods and related services.
Ukraine VAT rates
20 % Standard
7 % Reduced Pharmaceutical supplies
0 % Zero Exports; international transportation
United Kingdom VAT rates
20 % Standard All other taxable goods and services.
5 % Reduced Children’s car seats; social housing; natural gas supplies; electricity supplies; energy-saving domestic installations and goods; LPG and heating oil; some renovation and repairs of immovable property
0 % Zero Social housing; printed books (excluding e-books); journals and other printed materials; renovations to private housing; collections of domestic refuse; household water supplies; basic foodstuffs (excluding highly processed or pre-cooked food); some take away food; cut flowers and plants for food production; prescribed pharmaceutical products; certain medical supplies; domestic passenger transport; children's clothing and footwear; live animals destined for human consumption; seed supplies; construction of residential buildings; some supplies for the construction of new buildings; sewerage services; motor cycle and bicycle helmets; intra-community and international passenger transport; some gold ingots, bars and coins.

 

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