EU VAT Rates 2026 — Complete Guide by Country
Standard and reduced VAT rates for all 27 EU member states plus the UK, Norway, Switzerland, and Iceland. Updated for 2026 with e-invoicing status.
VAT rates across Europe range from 16% to 27%. Here’s every country, every rate, updated for 2026.
This guide covers all 27 EU member states and four non-EU European countries. Each rate listed is the current rate as of April 2026. For calculations based on these rates, use our VAT Calculator.
EU VAT Rates Table — All 27 Member States + EEA/UK
| Country | Standard Rate | Reduced Rates | E-Invoicing Status |
|---|---|---|---|
| Austria | 20% | 13%, 10% | Voluntary |
| Belgium | 21% | 12%, 6% | Mandatory B2B via Peppol (Jan 2026) |
| Bulgaria | 20% | 9% | Voluntary |
| Croatia | 25% | 13%, 5% | Mandatory for B2G |
| Cyprus | 19% | 9%, 5%, 3% | Voluntary |
| Czechia | 21% | 12% | Voluntary |
| Denmark | 25% | None | Mandatory for B2G (NemHandel) |
| Estonia | 24% | 13%, 9% | Voluntary |
| Finland | 25.5% | 14%, 10% | Voluntary |
| France | 20% | 10%, 5.5%, 2.1% | Mandatory from Sep 2026 (phased) |
| Germany | 19% | 7% | Acceptance required; sending mandatory from 2027 |
| Greece | 24% | 13%, 6% | Mandatory (myDATA) |
| Hungary | 27% | 18%, 5% | Mandatory real-time reporting (RTIR) |
| Ireland | 23% | 13.5%, 9%, 4.8% | Voluntary |
| Italy | 22% | 10%, 5%, 4% | Mandatory (SDI) |
| Latvia | 21% | 12%, 5% | Voluntary |
| Lithuania | 21% | 9%, 5% | Voluntary |
| Luxembourg | 16% | 13%, 7%, 3% | Voluntary |
| Malta | 18% | 7%, 5% | Voluntary |
| Netherlands | 21% | 9% | Voluntary |
| Poland | 23% | 8%, 5% | Mandatory (KSeF, phased from Feb 2026) |
| Portugal | 23% | 13%, 6% | Mandatory (ATCUD/SAF-T reporting) |
| Romania | 19% | 9%, 5% | Mandatory (RO e-Factura) |
| Slovakia | 23% | 10% | Voluntary |
| Slovenia | 22% | 9.5%, 5% | Voluntary |
| Spain | 21% | 10%, 4% | Mandatory B2B planned for 2027 |
| Sweden | 25% | 12%, 6% | Mandatory for B2G (Peppol) |
Non-EU European Countries
| Country | Standard Rate | Reduced Rates | E-Invoicing Status |
|---|---|---|---|
| Iceland | 24% | 11% | Voluntary |
| Norway | 25% | 15%, 12% | Mandatory for B2G (EHF) |
| Switzerland | 8.1% | 3.8%, 2.6% | Voluntary |
| United Kingdom | 20% | 5% | Mandatory (MTD for VAT) |
For detailed per-country breakdowns — thresholds, registration rules, filing deadlines — see the VAT Atlas.
Which Country Has the Highest VAT?
Hungary holds the record at 27%, the highest standard VAT rate in the EU and in the world among OECD countries. Hungary also applies an 18% reduced rate (one of the higher reduced rates in Europe) and a 5% super-reduced rate for essentials like certain foodstuffs and medical devices.
Which Country Has the Lowest VAT?
Luxembourg at 16%. It remains the only EU member state with a standard rate below 18%. Luxembourg briefly reduced its rate to 15% during 2023 but returned to 16% in January 2024.
Outside the EU, Switzerland charges just 8.1%, though Switzerland applies VAT (called MWST/TVA/IVA) under its own framework rather than the EU VAT Directive.
Recent Rate Changes
Several countries adjusted their rates recently. If your invoices reference older rates, double-check them against these changes.
Finland — 25.5% (September 2024)
Finland raised its standard rate from 24% to 25.5%, making it the second-highest standard rate in the EU after Hungary. This was part of a broader fiscal consolidation package. Finland’s reduced rates (14% and 10%) were not affected.
Estonia — 24% (January 2025)
Estonia raised its standard rate from 22% to 24%. The 9% reduced rate, which applies to accommodation and certain media, remained unchanged. A new 13% reduced rate was introduced for select goods.
Romania — 19% (January 2024)
Romania dropped its standard rate from 19% to a temporary 19% consolidated rate, collapsing its previous structure. This was characterised as a temporary measure tied to fiscal obligations. The reduced rates of 9% and 5% still apply to food, pharmaceuticals, and cultural services respectively.
E-Invoicing Mandates in Europe
E-invoicing requirements are spreading across the EU. The trend is clear: structured electronic invoicing is replacing PDF and paper invoices for B2B transactions.
Countries with mandatory B2B e-invoicing (as of April 2026):
- Italy — SDI (Sistema di Interscambio) since 2019, the EU pioneer
- Poland — KSeF mandatory from February 2026 (large taxpayers) and April 2026 (all others)
- Belgium — Peppol-based B2B e-invoicing since January 2026
- Romania — RO e-Factura mandatory for domestic B2B
- Greece — myDATA real-time reporting
Coming soon:
- France — Mandatory sending begins September 2026 for large enterprises
- Germany — B2B e-invoice sending mandatory from January 2027 (acceptance already required)
- Spain — B2B e-invoicing expected 2027 under the Crea y Crece law
Hungary, Portugal, and several other countries mandate real-time transaction reporting without requiring structured e-invoice formats between parties.
How VAT Rates Affect Cross-Border Invoicing
When you sell goods or services across EU borders, the applicable VAT rate depends on the type of supply and your customer’s status:
- B2B services generally use the reverse charge mechanism — you invoice without VAT and your customer self-accounts at their local rate.
- B2C digital services use the rate of the customer’s country. The OSS (One Stop Shop) scheme lets you report VAT for all EU countries through a single return in your home country.
- Goods shipped to consumers above the EUR 10,000 threshold follow the customer’s country rate.
Use the VAT Calculator to compute exact amounts for any country and rate combination. For a full breakdown of per-country rules, thresholds, and registration requirements, check the VAT Atlas.