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

United Kingdom

Country Code


VAT rates

Which goods or services?

UK

Standard

20.0%

All other taxable goods and services.

Reduced

5.0%

Children’s car seats, social housing, domestic electricity, gas and other domestic energy supplies, energy-saving domestic installations and goods.

0.0%

Social housing, printed books, journals and other printed materials, renovations to private housing, collections of domestic refuse, household water supplies, basic foods, pharmaceutical products, certain medical supplies, passenger transport and children’s clothing.