Stay informed with the latest value-added tax (VAT) rates across the European Union. Whether you sell goods or services within the EU or operate a cross-border e-commerce business, understanding local VAT rules is crucial for compliance and profitability.
EU VAT Rates Table (2025)
Below is a comprehensive table showing standard, reduced, super-reduced, and parking VAT rates for EU member states, updated for 2025.
| Country | Standard Rate | Reduced Rate(s) | Super Reduced | Parking Rate | Notes / Recent Changes |
| Austria | 20% | 13%, 10% | — | 13% | — |
| Belgium | 21% | 12%, 6% | — | 12% | — |
| Bulgaria | 20% | 9% | — | — | — |
| Croatia | 25% | 13%, 5% | — | — | — |
| Cyprus | 19% | 9%, 5% | — | — | — |
| Czechia | 21% | 12% | — | — | Adjusted in 2024 |
| Estonia | 24% (from Jul) | 9% | — | — | Increased in July 2025 |
| Finland | 25.5% | 14%, 10% | — | — | Raised in Sept 2024 |
| France | 20% | 10%, 5.5% | 2.1% | — | — |
| Germany | 19% | 7% | — | — | — |
| Hungary | 27% | 18%, 5% | — | — | Highest in EU |
| Ireland | 23% | 13.5%, 9% | 4.8% | 13.5% | — |
| Italy | 22% | 10%, 5% | 4% | — | — |
| Luxembourg | 17% | 14%, 8% | 3% | 14% | Lowest in EU |
| Netherlands | 21% | 9% | — | — | — |
| Poland | 23% | 8%, 5% | — | — | — |
| Portugal | 23% | 13%, 6% | — | 13% | — |
| Romania | 19% | 9%, 5% | — | — | — |
| Slovakia | 23% | 10% | — | — | Increased in Jan 2025 |
| Slovenia | 22% | 9.5% | — | — | — |
| Spain | 21% | 10%, 4% | — | — | — |
| Sweden | 25% | 12%, 6% | — | — | — |
Understanding VAT Rate Types
Standard Rate: This is the default VAT rate applied to most goods and services.
Reduced Rates: Lower rates apply to specific goods and services such as food, transport, and medicine. These are set by each member state within EU guidelines.
Super Reduced Rates: In a few countries, some essential items (like books, newspapers, or medications) qualify for VAT below 5%.
Parking Rates: Transitional VAT rates permitted by the EU for certain member states. These are typically between the reduced and standard rates and apply to specific goods and services that are not included in Annex III of the EU VAT Directive.
Recent VAT Changes to Note (2024–2025)
- Slovakia: Raised its standard VAT from 20% to 23% in January 2025
- Estonia: Scheduled to increase its standard rate from 22% to 24% in July 2025
- Finland: Raised standard VAT from 24% to 25.5% in September 2024
VAT and Cross-Border E-Commerce in the EU
If you sell goods or services across EU borders, the VAT you charge depends on where your customer is located. This is called the destination principle.
One-Stop-Shop (OSS) Scheme
The OSS simplifies VAT reporting for B2C transactions within the EU:
- Register once in your home country
- File a single VAT return covering all EU countries where you sell
- Collect and remit VAT based on customer location
Example:
A French company sells shoes for €100 to a German customer. The applicable VAT is 19% (Germany’s rate). The customer pays €119 total. The French business collects and remits this tax via the OSS portal.
Upcoming Reform: VAT in the Digital Age (ViDA)
The EU is rolling out the VAT in the Digital Age (ViDA) package starting 2025 through 2035. Key points include:
- Mandatory digital invoicing for B2B cross-border sales from 2030
- Real-time VAT reporting to EU tax authorities
- Single EU-wide VAT registration to eliminate the need for multiple national registrations
These changes aim to reduce fraud, improve compliance, and simplify digital commerce within the EU.
Need Help with EU VAT Registration or Compliance?
CrossBorderVAT can help you:
- Register for VAT across EU countries
- Navigate OSS/IOSS systems
- Stay compliant with updated rates and rules
Contact us today to get expert assistance with VAT obligations for your cross-border business.
Disclaimer: This page is for informational purposes only. Always consult with a qualified tax advisor for country-specific guidance.
