EU Countries

The European Union countries for which VAT is applicable are 28 in total. To help companies establish trade across the EU, there are national VAT registration thresholds set by each country. These are called the EU Distance Selling Thresholds and should not be confused with a countries local domestic VAT threshold. If a foreign company is selling below these thresholds then it does not need to register for VAT. However when a company within a calendar year passes any of these thresholds then it must register for VAT and start paying at the countries local rate of percentage VAT on sales.


  • Austria
  • Belgium
  • Bulgaria
  • CROATIA
  • cyprus
  • denmark
  • ESTONIA
  • FINLAND
  • FRANCE
  • germany
  • greece
  • hungary
  • ireland
  • italy
  • LATVIA
  • LITHUANIA
  • LUXEMBOURG
  • Malta
  • NETHERLANDS
  • POLAND
  • pORTUGAL
  • romania
  • sLOVAKIA
  • Slovenia
  • SPAIN
  • SWEDEN
  • UNITED KINGDOM
Belgium

Country Code

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VAT rates

Which goods or services?

BE

Standard

21%

All other taxable goods and services.

Reduced

12%

Some foodstuffs; certain agricultural supplies; some social housing; restaurants (all beverages excluded); certain energy products e.g. coal, lignite, coke; certain tyres and inner tubes for agricultural use.

6%

Some foodstuffs (including takeaway food); water supplies; some pharmaceutical products; some medical equipment for disabled persons; transport of passengers; some books; newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accomodation; addmission to sporting events; use of sports facilities; some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen).