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.

 

Publication


The table below shows the VAT rates applicable in each Member State of the EU to the supplies of telecommunications, broadcasting and electronically supplied services.

This information is to assist businesses supplying telecommunications, broadcasting and electronically supplied services to final consumers in the EU and on which VAT may be declared using the Mini One Stop Shop.

 

For supplies to final consumers in Monaco, the same rates apply as for supplies to France.


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