Which rate do I charge a private customer in another EU country?

Below EUR 10,000 of cross-border B2C sales per year across the EU, your own country's rate. Above it, the customer's country's rate, declared through the One-Stop Shop. Electronically supplied services follow the same threshold.

Where do I verify a rate?

In the Commission's Taxes in Europe Database, which each Member State updates, or on the national tax authority's site. Rates change with national budgets; verify before relying on any list, including this one.

EU VAT rates in 2026: the standard rate in every Member State

The standard VAT rate of all 27 EU Member States, from 17% in Luxembourg to 27% in Hungary, with notes on reduced rates and where to verify the rate that applies.

Last reviewed Sep 14, 2026 · 2 min read

Every Member State sets its own VAT rates within the Directive's limits: a standard rate of at least 15% and up to two reduced rates of at least 5%, plus the super-reduced, zero and "parking" rates some countries kept. The standard rates below are the ones EUFactura suggests for a domestic supply; the official source of record is the Commission's Taxes in Europe Database.

Standard rates by Member State

As published by the European Parliamentary Research Service from the Commission's database, rates in force on 1 July 2025; Romania's rate rose to 21% on 1 August 2025.

Austria 20% · Belgium 21% · Bulgaria 20% · Croatia 25% · Cyprus 19% · Czechia 21% · Denmark 25%
Estonia 24% · Finland 25.5% · France 20% · Germany 19% · Greece 24% · Hungary 27% · Ireland 23%
Italy 22% · Latvia 21% · Lithuania 21% · Luxembourg 17% · Malta 18% · Netherlands 21% · Poland 23%
Portugal 23% · Romania 21% · Slovakia 23% · Slovenia 22% · Spain 21% · Sweden 25%

Which country's rate applies

The rate is the one of the Member State where the supply takes place for VAT purposes, which is not always where the seller is. Domestic sales take the seller's country's rate. Cross-border B2B services are reverse-charged at the customer's country's rate by the customer. Distance sales of goods to consumers in other Member States above the EUR 10,000 threshold take the customer's country's rate, declared through the One-Stop Shop. Exports and non-EU business services carry no EU VAT at all.

Reduced rates

Reduced rates apply to categories listed in Annex III of the Directive — food, books, passenger transport, hotel accommodation, medicines and others — and each Member State chooses which of them it reduces and by how much. Spain applies 10% and 4%, Germany 7%, France 10%, 5.5% and 2.1%, Italy 10%, 5% and 4%. Because the category boundaries are national, check the national list before applying a reduced rate to a line.

How EUFactura does it

For a domestic supply EUFactura suggests the seller country's standard rate from a dated, sourced table, and you change the line where a reduced rate or an exemption applies. It does not yet suggest reduced rates, because the categories they apply to differ by country and by product.

Frequently asked questions

Which rate do I charge a private customer in another EU country?: Below EUR 10,000 of cross-border B2C sales per year across the EU, your own country's rate. Above it, the customer's country's rate, declared through the One-Stop Shop. Electronically supplied services follow the same threshold.
Where do I verify a rate?: In the Commission's Taxes in Europe Database, which each Member State updates, or on the national tax authority's site. Rates change with national budgets; verify before relying on any list, including this one.

Sources

This page is general information, not tax or legal advice. Rules change; check the cited sources or ask your advisor before relying on it.