Taxation and customs union

National VAT Rules

Current national VAT rates

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CountryTelecommunication ServicesBroadcasting ServicesE-Services
Austria20
10
20
10 (0)
Belgium21
21
21
6 (1)
Bulgaria20
20
20
Cyprus19
19
19
Czech Republic21
21
21
10 (2)
Germany19
19
19
Denmark25
25
25
Estonia20
20
20
9 (3)
Greece24
24
24
Spain21
21
21
Finland24
24
24
France20
20 (6)
10 (7)
20
5.5 (4)
2.1 (5)
United Kingdom20
20
20
0.01 (0)
Croatia25
25
25
13
Hungary27
5 (8)
27
27
Ireland23
23
23
Italy22
22
22
4 (4)
Lithuania21
21
21
Luxembourg17
17 (9)
3
17
Latvia21
21
21
Malta18
18
18
Netherlands21
21
21
9 (2)
Poland23
23 (10)
8
23
Portugal23
23
23
6 (4)
Romania19
19
19
Sweden25
25
25
6 (0)
Slovenia22
22
22
5 (11)
Slovakia20
20
20
Comments :
  • #0 : e-publications
  • #1 : e-Books
  • #2 : Electronic publications of books, newspapers and magazines and paid access to websites of newspapers and magazines, downloadable audio books, sheet music and educational resources and journalistic platforms.
  • #3 : Electronic publications of books, educational literature, newspapers and magazines and paid access to the websites of newspapers and magazines - excluding periodicals containing mainly advertising or private advertisements
  • #4 : eBooks
  • #5 : eNewspapers
  • #6 : Offre triple play
  • #7 : Offres TV seule
  • #8 : Only for Internet access service as defined in point 2 of Article 2 of 2015/2120/EU. Q4 2017 is still 18%!
  • #9 : Reception of radio and TV broadcasting services whose content is exclusively for adults, regardless of the electronic communications network used
  • #10 : Services related to rental of audio and video content on-demand
  • #11 : Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both, other than publications for advertising or consisting of video content or audible music

See all VAT rates (including historic rates)