VAT rates in the European Union 2026
Current table + interactive map
VAT rates in the European Union for 2026 are regulated to some extent by the European Commission. However, the final decision on which VAT rate will be applied depends on each individual EU country.
The current EU VAT rate table for 2026 is crucial, especially for companies that sell goods to several or even dozens of countries simultaneously. They must precisely define VAT rates in their accounting software or marketplace platforms. whether the current tax rates are applied depends OSS (One Stop Shop) VAT returns and foreign VAT returns.
To make verifying VAT rates, we have compiled them all in a handy table. The data is current as of January 1, 2026, is consistent with European Commission data, and will be updated as changes occur.
What will you learn from the article?
▶ What are the current VAT rates in the European Union in 2026?
▶ What changes to VAT rates occurred in 2025 and are valid for 2026?
▶ VAT rates and VAT OSS – what should you watch out for?
▶ How are VAT rates set in the EU?
EU VAT Rates 2026: Current Table
| VAT RATES | |||||
|---|---|---|---|---|---|
| COUNTRY | CODE COUNTRY | STANDARD | 1 REDUCED | 2 REDUCED | SUPER REDUCED |
| AUSTRIA | AT | 20% | 13% | 10% | |
| BELGIUM | BE | 21% | 12% | 6% | |
| BULGARIA | BG | 20% | 9% | ||
| CROATIA | HR | 25% | 13% | 5% | |
| CYPRUS | CY | 19% | 9% | 5% | |
| THE CZECH REPUBLIC | CZ | 21% | 12% | ||
| DENMARK | DK | 25% | |||
| ESTONIA | EE | 24% | 13% | 9% | |
| FINLAND | FI | 25,5% | 13,5% | 10% | |
| FRANCE | FR | 20% | 10% | 5,5% | 2,1% |
| GREECE | EL | 24% | 13% | 6% | |
| SPAIN | ES | 21% | 10% | 4% | |
| NETHERLANDS | NL | 21% | 9% | ||
| IRELAND | IE | 23% | 13,5% | 9% | 4,8% |
| LUXEMBOURG | LU | 17% | 14% | 8% | 3% |
| LITHUANIA | LT | 21% | 12% | 5% | |
| LATVIA | LV | 21% | 12% | 5% | |
| MALTA | MT | 18% | 7% | 5% | |
| GERMANY | DE | 19% | 7% | ||
| POLAND | PL | 23% | 8% | 5% | |
| PORTUGAL | PT | 23% | 13% | 6% | |
| ROMANIA | RO | 21% | 11% | ||
| SLOVAKIA | SK | 23% | 19% | 5% | |
| SLOVENIA | AI | 22% | 9,5% | 5% | |
| SWEDEN | SE | 25% | 12% | 6% | |
| HUNGARY | HU | 27% | 18% | 5% | |
| ITALY | IT | 22% | 10% | 5% | 4% |
If you came across this article looking for the OSS VAT rate , we confirm: these are exactly the same data.
VAT rates 2026 EU – Interactive map
Click on any country to highlight the current VAT rate
for 2026 in the European Union.
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Changes to VAT rates in the EU: what changed in 2025?
introduced to VAT ratesAs we know, most countries have maintained their current VAT rates for both 2025 and 2026.
However, several countries have decided to raise VAT rates due to the growing economic crisis or European Union requirements.
Which EU countries changed VAT rates in 2025?
VAT rates in the EU and VAT OSS
The EU One Stop Shop (VAT OSS) procedure was introduced to simplify VAT settlements for international B2C (consumer-to-consumer) sales. This allows any company that sells goods to multiple countries to settle VAT on its sales in a single, quarterly return in its country of registration.
In some cases, VAT registration abroad, for example, when storing goods on Amazon. However, this does not exclude the possibility of using VAT OSS. This does not change the fact that the key condition for correct settlement is the application of current and correct VAT rates in force in the country where the goods or services are consumed. This translates into:
- Cost optimization and tax security
- Correctness of submitted VAT OSS declarations
- Avoiding tax penalties and exclusion from VAT OSS
When should the VAT rate of the country of delivery start to apply?
A factor that slightly changes the rules for settling VAT is the €10,000 limit. This is a cumulative limit for all EU countries. Until you exceed this limit, you can apply your home country's VAT rate. Once you exceed this limit, you must start applying foreign VAT rates – either through OSS or local VAT returns.
You can also register for OSS voluntarily and immediately start applying foreign VAT rates. This is particularly beneficial in countries where VAT rates are lower than in the country where you are based.
⭐ Taxenlight advises:
- Submit VAT and VAT OSS returns within the statutory deadline and pay VAT on timeto avoid penalties
- Keep up to date with changes in VAT rates abroadto update your accounting and sales systems at the right time.
- Your products may be subject to reduced VAT rates – it is therefore worth establishing a VAT rate matrix for the products you offer, which may be more financially advantageous for you
VAT OSS and VAT rates – example
AB, having achieved success in selling leather goods in the Polish market, decided to expand its mail-order sales to international markets. As part of this plan, the company intended to:
- Settle sales using the Polish VAT rate in the Polish JPK declaration
- Adapt your website to international sales, taking into account language, accessibility and delivery methods
- Ship goods from Poland to other countries,
It quickly became clear that the total EU sales limit of €10,000 would soon be exceeded. Therefore, the company registered in Poland for the One Stop Shop procedure. After receiving registration confirmation, AB began applying the local VAT rates of the countriesto which it shipped its goods.
Over time, the decision was also made to begin selling through Amazon in Germany and eMag in Romania. This decision was driven not only by the desire to sell on well-known marketplace platforms, but also by the need to optimize logistics. AB decided to use local Amazon and eMag warehouses, shipping its products there.
VAT rates and non-transactional goods movements
Such transactions qualify as non-transactional supplies/acquisitions of goods, which, according to EU regulations, must be reported on both sides of the VAT return. Therefore, AB is VAT registered in Germany and Romania.
In its local VAT returns, the company reported both local sales and EU transactions related to the sale and purchase of goods in Germany and Romania. These included both intra-Community acquisitions and deliveries (ICA/ICA) and non-transactional ICA/ICA, i.e., the aforementioned warehouse transfers.
However, in its Polish VAT OSS returns, AB continued to report sales to other countries, to which goods were shipped directly from Poland. The VAT OSS returns also included sales to other countries from warehouses in Germany and Romania.
How are VAT rates determined in the European Union?
The legal basis for setting VAT rates in the European Union is Council Directive 2006/112/EC on the common system of value added tax. It defines the framework within which Member States can operate when setting VAT rates. Importantly, the EU directive does not impose rigid rules, but only minimum and maximum limits and a list of permissible exceptions.
VAT rates in the European Union are not uniform, but operate within clearly defined EU law. Knowledge of the rules arising from the VAT Directive and the use of official data from the European Commission allow businesses to apply the correct tax rates and safely settle sales within the EU – even in 2026.
EU VAT Directive – guidelines for setting VAT rates
The most important criteria in regulating VAT rates by member states:
- Regardless of local regulations, under Article 97 of Directive 2006/112/EC, the standard VAT rate in Member States cannot be lower than 15%. This is the minimum threshold that applies to all members of the European Union.
- Each Member State may apply a maximum of two reduced VAT rates, neither of which may be lower than 5% (exceptions apply)
- is permissible A third reduced rate, known as the super-reduced rate,. However, these are very exceptional cases, resulting from so-called acquired rights, or derogations.
- It is possible to apply a 0% VAT rate in strictly defined cases. The list of services and goods subject to the zero VAT rate cannot be expanded arbitrarily.
- Reduced VAT rates may only be applied to services and goods listed in Annex 3 to the VAT Directive.
The European Commission oversees changes to VAT rates
The European Commission does not set VAT rates in individual countries, but oversees changes. Its specific responsibilities in this area include:
- Initiating changes to VAT rates (as in the case of Slovakia in 2025, where the economic crisis was deepening)
- Updating EU VAT regulations
- Monitoring compliance of local regulations with the VAT Directive and, if necessary, intervening
- Informing about changes in regulations
- Actions aimed at simplifying the tax system (such as the One Stop Shop system – OSS)
Adrian Andrzejewski, CEO Taxenlight
VAT rates in the EU 2026 – summary
VAT rates in the European Union in 2026 are the result of a balanced approach between European Commission regulations and the autonomy of the Member States. Knowledge of current VAT rates and the rules for their application is crucial for businesses selling cross-border, especially under the One Stop Shop (VAT OSS) procedure.
Regularly monitoring changes in VAT rates and using official sources such as European Commission data allows for accurate tax settlements and avoiding costly errors. Remember that the correct application of VAT rates in the country where goods or services are consumed affects the accuracy of your declarations and the tax security of your company.
It is also worth bearing in mind that although the VAT Directive establishes minimum and maximum thresholds, EU countries have the freedom to adjust VAT rates to their economic needs, which may result in changes throughout the year. Therefore, regularly updating your knowledge and accounting tools is essential for successfully operating in the European market. Our clients receive this information on an ongoing basis – free of charge.
VAT rates in the EU 2026 - FAQ - frequently asked questions
Yes, there's no distinction between EU VAT rates and OSS VAT rates. This is, of course, a mental shortcut. EU VAT rates apply to all transactions occurring within the European Union.
Yes, VAT rates can change throughout the year in individual EU countries. Therefore, it's important to regularly monitor official information and update your accounting and sales systems. It's best to save this page to stay up-to-date and, if necessary, check for any changes to VAT rates in the European Union.
You can check VAT rates on the European Commission's website or save this page. We will update the EU VAT rates table as changes occur.
The super-reduced VAT rate is a unique, very low rate, applied to a limited extent under so-called acquired rights (derogations). It applies only in selected countries and applies to specific goods or services.
Reduced VAT rates can only be applied to goods and services listed in Annex 3 of the VAT Directive, such as food, medicines, books, and hotel services. Details vary by country.
The recipient country's rates must be applied once B2C sales to EU countries exceed a total limit of €10,000. Until then, the VAT rate of the country of registration can be applied.
The €10,000 limit is the total value of B2C sales of goods and services to all EU countries in a given calendar year. After this limit, you must register for VAT in the country of consumption or register for VAT OSS.
Yes, registering for VAT OSS is possible voluntarily before exceeding the limit. This can be beneficial, for example, when VAT rates in the recipient country are lower than in the country of registration.
The use of outdated or incorrect VAT rates may result in the need to correct declarations, the imposition of financial penalties and problems with tax authorities, and in the case of OSS – exclusion from the OSS procedure.
Yes, digital and electronic services provided B2C are subject to VAT at the rates of the country of consumption and are subject to settlement under the VAT OSS procedure.
Are the VAT rates shown in the table also the OSS VAT rates?
Yes, there's no distinction between EU VAT rates and OSS VAT rates. This is, of course, a mental shortcut. EU VAT rates apply to all transactions occurring within the European Union.
Can VAT rates in the EU change throughout the year?
Yes, VAT rates can change throughout the year in individual EU countries. Therefore, it's important to regularly monitor official information and update your accounting and sales systems. It's best to save this page to stay up-to-date and, if necessary, check for any changes to VAT rates in the European Union.
How to check current VAT rates in individual EU countries?
You can check VAT rates on the European Commission's website or save this page. We will update the EU VAT rates table as changes occur.
What is the super reduced VAT rate and when does it apply?
The super-reduced VAT rate is a unique, very low rate, applied to a limited extent under so-called acquired rights (derogations). It applies only in selected countries and applies to specific goods or services.
What goods and services can be covered by reduced VAT rates?
Reduced VAT rates can only be applied to goods and services listed in Annex 3 of the VAT Directive, such as food, medicines, books, and hotel services. Details vary by country.
When do I have to start applying the recipient country's VAT rates when selling to the EU?
The recipient country's rates must be applied once B2C sales to EU countries exceed a total limit of €10,000. Until then, the VAT rate of the country of registration can be applied.
What is the €10,000 limit in the context of VAT OSS and how to calculate it?
The €10,000 limit is the total value of B2C sales of goods and services to all EU countries in a given calendar year. After this limit, you must register for VAT in the country of consumption or register for VAT OSS.
Can I voluntarily register for VAT OSS even if I have not exceeded the limit?
Yes, registering for VAT OSS is possible voluntarily before exceeding the limit. This can be beneficial, for example, when VAT rates in the recipient country are lower than in the country of registration.
What are the consequences of using outdated VAT rates in VAT returns and VAT OSS returns?
The use of outdated or incorrect VAT rates may result in the need to correct declarations, the imposition of financial penalties and problems with tax authorities, and in the case of OSS – exclusion from the OSS procedure.
Do EU VAT rates also apply to digital and electronic services?
Yes, digital and electronic services provided B2C are subject to VAT at the rates of the country of consumption and are subject to settlement under the VAT OSS procedure.
She has been involved in VAT compliance and other foreign taxes for eight years. Working directly with clients daily, she understands foreign tax procedures inside and out. She stays abreast of changes in tax regulations and quickly translates them into specific, useful, and understandable blog content. She is also responsible for marketing, and combining this role with her tax experience allows her to create content that truly supports entrepreneurs in their development in foreign markets.