What are the VAT rates across the EU in 2026?
📋 Direct Answer
Standard VAT rates across the EU range from 17% (Luxembourg) to 27% (Hungary). The VAT Directive sets a 15% minimum for the standard rate with no maximum, and most member states also apply reduced rates of 5% or more to listed categories. Country-by-country rates are set by each member state and published in the European Commission's Taxes in Europe Database (TEDB).
🌍 Market-Specific Details
DE
Standard rate: 15%+. Registration threshold: €0 (no threshold for non-EU)
Key Thresholds
ES
Standard rate: 15%+
Key Thresholds
EU
Registration threshold: €10,000 cross-border sales
FR
Standard rate: 15%+
Key Thresholds
IE
Standard rate: 15%+. Registration threshold: €0
Key Thresholds
IT
Standard rate: 15%+
Key Thresholds
NL
Standard rate: 15%+. Registration threshold: €0
Key Thresholds
PL
Standard rate: 15%+. Registration threshold: €0
Key Thresholds
VAT Checker
Use the checklist above — pick your countries and product streams in the tool.
Open VAT Checker →VAT rate errors in the EU can trigger retrospective assessments for up to 5 years
Tax authority may demand back-payment of the difference plus penalties assessed by the tax authority on the shortfall
🛡️ Prevention Steps
- ✓Cross-check product classification against the EU VAT category lists
- ✓Use automated tax calculation tools that update with rate changes
- ✓Conduct quarterly internal VAT rate audits on best-selling products
Comparison
| Direct VAT registration in the country | IOSS (for B2C sales under €150) | OSS (One-Stop Shop for B2C) | |
|---|---|---|---|
| Pros |
|
|
|
| Cons |
|
|
|
| Best For | Sellers with significant volume in one country | High-volume B2C cross-border sellers under €150 per order | Sellers shipping from one EU country to consumers across the EU |
| Est. Cost | €500-2,000/year for tax agent | €100-500/year intermediary fee | €200-1,000/year for tax agent support |
Common Mistakes
❌ Applying one member state's rate in another: rates differ by country, so a 19% German rate does not apply to a consumer sale taxed in Hungary at 27%.
💥 Consequence: Overcharging customers or underpaying tax, both create compliance issues
✅ Fix: Check each product against the country's reduced-rate categories before setting rates
❌ Ignoring the distance selling threshold and not registering until revenue is much higher
💥 Consequence: Backdated VAT liability plus penalties and interest
✅ Fix: Register before exceeding the threshold (Cross-border B2C: €150 IOSS / OSS €10,000 aggregate)
❌ Not differentiating between B2B (reverse charge) and B2C (collect VAT) sales
💥 Consequence: Collecting VAT from business customers who can reclaim it, or failing to collect from consumers
✅ Fix: Verify customer VAT numbers for B2B; apply B2C rate for unregistered buyers
Seller Paths
Seller path
- 1. Use IOSS — register through intermediary, collect VAT at checkout, file monthly
Seller path
- 1. No IOSS — register locally or use DDP shipping; buyer pays import VAT if not
Seller path
- 1. Follow the steps for: Seller path
B2B sales to businesses in the country
- 1. Use reverse charge — verify buyer's VAT number, no VAT collected if valid
Next Steps
Get a free compliance assessment
Continue →Related Tools
Related Questions
Sources
- • European Commission VAT rates database
- • EC Taxation and Customs Union
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.