Slough Office: Herschel House,
58 Herschel Street, Slough SL1 1PG
London Office: 10 John Street,
London WC1N 2EB
Slough Office: Herschel House,
58 Herschel Street, Slough SL1 1PG
London Office: 10 John Street,
London WC1N 2EB
EU directives state that the minimum standard rate allowable for VAT is 15%
Each EU member country is also allowed a maximum of two reduced rates, with the lowest possible reduced rate being 5%
Countries with additional reduced rates prior to joining the EU were allowed to maintain these rates
In addition to the below rates, each country also has a 0% rate for certain items
| Country | Standard Rate | Reduced Rate 1 | Reduced Rate 2 | Reduced Rate 3 | Fiscal Rep Needed For UK Companies? |
|---|---|---|---|---|---|
| Country AUSTRIA | Standard Rate 20% | Reduced Rate 1 13% | Reduced Rate 2 10% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country BELGIUM | Standard Rate 21% | Reduced Rate 1 12% | Reduced Rate 2 6% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No - Subject to confirmation |
| Country BULGARIA | Standard Rate 20% | Reduced Rate 1 9% | Reduced Rate 2 - | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country CROATIA | Standard Rate 25% | Reduced Rate 1 13% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country CYPRUS | Standard Rate 19% | Reduced Rate 1 9% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country CZECH REPUBLIC | Standard Rate 21% | Reduced Rate 1 12% | Reduced Rate 2 12% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country DENMARK | Standard Rate 25% | Reduced Rate 1 - | Reduced Rate 2 - | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country ESTONIA | Standard Rate 20% | Reduced Rate 1 9% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country FINLAND | Standard Rate 25.5% from 1st September 2024 | Reduced Rate 1 14% | Reduced Rate 2 10% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country FRANCE | Standard Rate 20% | Reduced Rate 1 10% | Reduced Rate 2 5.5% | Reduced Rate 3 2.1% | Fiscal Rep Needed For UK Companies? No |
| Country GERMANY | Standard Rate 19% | Reduced Rate 1 7% | Reduced Rate 2 - | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country GREECE | Standard Rate 24% | Reduced Rate 1 13% | Reduced Rate 2 6% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country HUNGARY | Standard Rate 27% | Reduced Rate 1 18% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country IRELAND | Standard Rate 23% | Reduced Rate 1 13.5% | Reduced Rate 2 9% | Reduced Rate 3 4.8% | Fiscal Rep Needed For UK Companies? No |
| Country ITALY | Standard Rate 22% | Reduced Rate 1 10% | Reduced Rate 2 5% | Reduced Rate 3 4% | Fiscal Rep Needed For UK Companies? No |
| Country LATVIA | Standard Rate 21% | Reduced Rate 1 12% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country LITHUANIA | Standard Rate 21% | Reduced Rate 1 9% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country LUXEMBOURG | Standard Rate 17% | Reduced Rate 1 13% | Reduced Rate 2 7% | Reduced Rate 3 3% | Fiscal Rep Needed For UK Companies? No |
| Country MALTA | Standard Rate 18% | Reduced Rate 1 7% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country NETHERLANDS | Standard Rate 21% | Reduced Rate 1 9% | Reduced Rate 2 - | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country POLAND | Standard Rate 23% | Reduced Rate 1 8% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country PORTUGAL | Standard Rate 23% | Reduced Rate 1 13% | Reduced Rate 2 6% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country ROMANIA | Standard Rate 19% | Reduced Rate 1 9% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country SLOVAKIA | Standard Rate 20% | Reduced Rate 1 10% | Reduced Rate 2 - | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? No |
| Country SLOVENIA | Standard Rate 22% | Reduced Rate 1 9.5% | Reduced Rate 2 5% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country SPAIN | Standard Rate 21% | Reduced Rate 1 10% | Reduced Rate 2 4% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country SWEDEN | Standard Rate 25% | Reduced Rate 1 12% | Reduced Rate 2 6% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? Yes |
| Country ICELAND | Standard Rate 24% | Reduced Rate 1 11% | Reduced Rate 2 - | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? - |
| Country NORWAY | Standard Rate 25% | Reduced Rate 1 15% | Reduced Rate 2 11.1% | Reduced Rate 3 6% | Fiscal Rep Needed For UK Companies? - |
| Country SWITZERLAND | Standard Rate 8.1% | Reduced Rate 1 3.8% | Reduced Rate 2 2.6% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? - |
| Country TURKEY | Standard Rate 18% | Reduced Rate 1 8% | Reduced Rate 2 1% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? - |
| Country UNITED KINGDOM | Standard Rate 20% | Reduced Rate 1 5% | Reduced Rate 2 0% | Reduced Rate 3 - | Fiscal Rep Needed For UK Companies? - |
To find your nearest office or get in touch with one of our specialist advisors to see how we can help your business, please go to our contact page.
