General Rules

The general rules on VAT rates are found in Articles 93 to 130 and Annex III to the VAT Directive (2006/112/EC). In particular, the VAT Directive provides for the application of a standard rate of not less than 15% and an option to apply up to two reduced rates of at least 5% to a restricted list of goods and services listed in Annex III to the VAT Directive.

Further information on VAT rates can be found at VAT Rates.


The VAT rates indicated below are the applicable standard rates in each EU country as well as the VAT rate applied to the supplies of telecommunications, broadcasting and electronically supplied services.

These rates are to help businesses use, until 31 December 2014, the special scheme for non-established taxable persons supplying electronic services to non-taxable persons and from 1 January 2015 the Mini One Stop Shop.

They are the applicable VAT rates in each EU country. The following Member States have been authorised to apply in certain territories VAT rates lower than those they normally apply:

  • Austria;
  • France;
  • Greece;
  • Portugal.

These lower VAT rates are also included.

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