{"id":22315,"date":"2019-03-21T15:43:37","date_gmt":"2019-03-21T15:43:37","guid":{"rendered":"https:\/\/www.safeshops.be\/?p=22315\/"},"modified":"2019-05-02T13:09:33","modified_gmt":"2019-05-02T13:09:33","slug":"vat-rates-across-european-countries","status":"publish","type":"post","link":"https:\/\/becom.digital\/fr\/vat-rates-across-european-countries\/","title":{"rendered":"VAT rates on goods and services across European countries"},"content":{"rendered":"
\n
\n

 <\/p>\n

\"FotoThis article gives a short overview of the VAT rates across European countries.<\/strong><\/p>\n

In accordance to the principle of the free market,\u00a0 the\u00a0European Union value added tax<\/strong>\u00a0(or\u00a0EU VAT<\/strong>) is a\u00a0value added tax\u00a0on\u00a0goods\u00a0and services within the\u00a0European Union\u00a0(EU). The EU’s institutions do not collect the tax, but each member state is responsible to adopt a\u00a0value added tax\u00a0that complies with the\u00a0EU VAT code<\/strong>. The EU has set the minimum standard\u00a0VAT<\/strong>\u00a0rate<\/strong>\u00a0at 15%. Different rates of\u00a0VAT<\/strong>\u00a0apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary.\u00a0The total\u00a0VAT<\/strong>\u00a0collected by member states is used as part of the calculation to determine what each state contributes to the\u00a0EU’s budget.<\/p>\n

According to VatGlobal, specific articles of the main\u00a0EU VAT directive<\/strong>\u00a0dictate that EU member states must apply a standard rate of\u00a0VAT<\/strong>\u00a0within a particular range, also having the option of applying a reduced\u00a0VAT<\/strong>\u00a0rate no lower that 5%. However, several member states have implemented certain derogations from the directive which allow for a lower percentage.<\/p>\n

In addition, the\u00a0EU VAT directive<\/strong>\u00a0comprises criteria regarding the nature of the goods and services to which the reduced rate may be applied. As a consequence, the member states apply the reduced\u00a0VAT<\/strong>\u00a0rate to the same types of products which circulate on the free market.<\/p>\n

Moreover, in order to be in accordance with the reduced or standard\u00a0VAT<\/strong>\u00a0rates, member states may occasionally reclassify goods.<\/p>\n

In the table below, the standard and the respective reduced\u00a0VAT<\/strong>\u00a0rates are shown for each member state.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Country<\/strong><\/td>\nVAT standard rates<\/strong><\/td>\nVAT reduced rates<\/strong><\/td>\n<\/tr>\n
Austria<\/td>\n20%<\/td>\n10% 13%<\/td>\n<\/tr>\n
Belgium<\/td>\n21%<\/td>\n6% 12%<\/td>\n<\/tr>\n
Bulgaria<\/td>\n20%<\/td>\n9%<\/td>\n<\/tr>\n
Cyprus<\/td>\n19%<\/td>\n5% 9%<\/td>\n<\/tr>\n
Czech Republic<\/td>\n21%<\/td>\n10% 15%<\/td>\n<\/tr>\n
Germany<\/td>\n19%<\/td>\n7%<\/td>\n<\/tr>\n
Denmark<\/td>\n25%<\/td>\nN\/A<\/td>\n<\/tr>\n
Estonia<\/td>\n20%<\/td>\n9%<\/td>\n<\/tr>\n
Greece<\/td>\n24%<\/td>\n6% 13%<\/td>\n<\/tr>\n
Spain<\/td>\n21%<\/td>\n4% 10%<\/td>\n<\/tr>\n
Finland<\/td>\n24%<\/td>\n10% 14%<\/td>\n<\/tr>\n
France<\/td>\n20%<\/td>\n5% 10%<\/td>\n<\/tr>\n
Croatia<\/td>\n25%<\/td>\n5% 13%<\/td>\n<\/tr>\n
Hungary<\/td>\n27%<\/td>\n5% 18%<\/td>\n<\/tr>\n
Ireland<\/td>\n23%<\/td>\n4.8% 9% 13.5%<\/td>\n<\/tr>\n
Italy<\/td>\n22%<\/td>\n4% 5% 10%<\/td>\n<\/tr>\n
Lithuania<\/td>\n21%<\/td>\n5% 9%<\/td>\n<\/tr>\n
Luxembourg<\/td>\n17%<\/td>\n3% 8% 14%<\/td>\n<\/tr>\n
Latvia<\/td>\n21%<\/td>\n12%<\/td>\n<\/tr>\n
Malta<\/td>\n18%<\/td>\n5% 7%<\/td>\n<\/tr>\n
Netherlands<\/td>\n21%<\/td>\n6%<\/td>\n<\/tr>\n
Poland<\/td>\n23%<\/td>\n5% 8%<\/td>\n<\/tr>\n
Portugal<\/td>\n23%<\/td>\n6% 13%<\/td>\n<\/tr>\n
Romania<\/td>\n19%<\/td>\n5% 9%<\/td>\n<\/tr>\n
Sweden<\/td>\n25%<\/td>\n6% 12%<\/td>\n<\/tr>\n
Slovenia<\/td>\n22%<\/td>\n9.5%<\/td>\n<\/tr>\n
Slovakia<\/td>\n20%<\/td>\n10%<\/td>\n<\/tr>\n
UK<\/td>\n20%<\/td>\n0% 5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

More information regarding the categories of goods and services for which the VAT reduced rates apply in each country can be found by accessing the following link:\u00a0https:\/\/bit.ly\/2AvyH9K<\/a><\/p>\n

\n<\/div>\n<\/div>\n
\n

About the Ecommerce Foundation<\/h3>\n

Article written by The Ecommerce foundation.<\/span><\/p>\n

The\u00a0Ecommerce\u00a0Foundation<\/a>\u00a0is an<\/span>\u00a0independent organization<\/span><\/b>, initiated by worldwide national\u00a0ecommerce\u00a0associations, online- and omnichannel selling companies from industries such as retail, travel\u00a0and\u00a0finance.\u00a0<\/span><\/p>\n

By combining collective goals and efforts, the\u00a0Ecommerce\u00a0Foundation is able to realize projects that could not be realized on an individual basis.<\/span><\/p>\n

They facilitate\u00a0the\u00a0<\/span>\u00a0development\u00a0of practical knowledge,\u00a0<\/span><\/b>\u00a0market insights\u00a0andservices for which individual institutions, retail and\u00a0ecommerce\u00a0associations and B2C selling companies do not have the (financial) resources and\/or capabilities for.<\/span><\/p>\n<\/div>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

  This article gives a short overview of the VAT rates across European countries. In accordance to the principle of the free market,\u00a0 the\u00a0European Union value added tax\u00a0(or\u00a0EU VAT) is a\u00a0value added tax\u00a0on\u00a0goods\u00a0and services within the\u00a0European Union\u00a0(EU). The EU’s institutions do not collect the tax, but each member state is responsible to adopt a\u00a0value added tax\u00a0that complies with the\u00a0EU VAT code. The EU has set the minimum standard\u00a0VAT\u00a0rate\u00a0at 15%. Different rates of\u00a0VAT\u00a0apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary.\u00a0The total\u00a0VAT\u00a0collected by member states is used as part of the calculation to determine what each state contributes to the\u00a0EU’s budget. According to VatGlobal, specific articles of the main\u00a0EU VAT directive\u00a0dictate that EU member states must apply a standard rate of\u00a0VAT\u00a0within a particular range, also having the option of applying a reduced\u00a0VAT\u00a0rate no lower that 5%. However, several member states have implemented certain derogations from the directive which allow for a lower percentage. In addition, the\u00a0EU VAT directive\u00a0comprises criteria regarding the nature of the goods and services to which the reduced rate may be applied. As a consequence, the member states apply the reduced\u00a0VAT\u00a0rate to the same types of products which circulate on the free […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[481],"tags":[475],"class_list":["post-22315","post","type-post","status-publish","format-standard","hentry","category-legal-fr","tag-article"],"yoast_head":"\nVAT 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