European Union
EU VAT Calculator
Add or remove VAT at any EU member state rate, from 17% in Luxembourg to 27% in Hungary.
How to use the EU VAT Calculator
- Enter your amount and pick the member state.
- Choose the standard or a reduced rate.
- Read the net, VAT and gross figures.
Standard VAT rates across the EU
| Member state | Standard | Reduced rates |
|---|---|---|
| Hungary | 27% | 18%, 5% |
| Denmark, Sweden | 25% | Denmark: none · Sweden: 12%, 6% |
| Croatia, Finland | 25.5% (FI), 25% (HR) | FI: 14%, 10% · HR: 13%, 5% |
| Greece, Ireland, Poland, Portugal | 23% | Varies by state |
| Italy, Slovenia | 22% | IT: 10%, 5%, 4% · SI: 9.5%, 5% |
| Belgium, Czechia, Latvia, Lithuania, Netherlands, Spain | 21% | Varies by state |
| Austria, Bulgaria, Estonia, France, Slovakia | 20–22% | FR: 10%, 5.5%, 2.1% |
| Germany, Cyprus, Romania | 19% | DE: 7% · CY: 9%, 5% · RO: 11% |
| Malta | 18% | 12%, 7%, 5% |
| Luxembourg | 17% | 14%, 8%, 3% |
Rates change. Several states adjusted theirs in 2024–25, and the 2022 reform of the VAT Rates Directive gave members more freedom over reduced rates — including permission to apply a zero rate to a defined list of essentials. Verify against the official rate for the state you are invoicing before filing.
The €10,000 distance selling threshold
Since July 2021 there is a single EU-wide threshold for cross-border B2C sales, replacing the per-country thresholds that came before it.
Sell under €10,000 total across all other member states in a year, and you charge your own country’s VAT rate. Cross it, and you must charge the customer’s local rate on every cross-border B2C sale.
The threshold is cumulative across all member states, not per country, and it is low enough that most sellers with any meaningful cross-border trade are over it.
For B2B sales to a VAT-registered business in another member state, the reverse charge applies instead: you invoice with no VAT and the customer accounts for it. Validate the customer’s VAT number in VIES before doing so — an invalid number leaves you liable for the tax.
The One-Stop Shop
OSS is what makes the above administratively survivable. Rather than registering for VAT in every member state where you have customers, you register once in your own and file a single quarterly OSS return covering all cross-border B2C sales. Your tax authority distributes the money.
There are three schemes. Union OSS for EU-established businesses selling cross-border. Non-Union OSS for non-EU businesses supplying services to EU consumers. IOSS for imported goods under €150, which lets you charge VAT at checkout instead of the customer being surprised by a handling fee on delivery.
IOSS matters commercially rather than just administratively: shipments without it get held by customs, the buyer pays a clearance fee that often exceeds the VAT itself, and the parcel arrives late. It is the single biggest driver of complaints for non-EU sellers shipping into the EU.
What VAT-inclusive pricing means for you
EU consumer protection law requires prices shown to consumers to include VAT. A €100 listing is €100 at checkout.
That has a direct pricing consequence when you sell across states at their local rates. The same €100 inclusive price yields €81.30 net in Hungary at 27% and €85.47 in Luxembourg at 17% — a 5% margin swing you absorb unless you vary the price by country.
The two approaches are to keep one inclusive price and accept variable margin, or to set net prices and let the displayed total differ by country. The first is simpler and what most sellers do; the second protects margin and is harder to explain to customers who compare across borders.
Frequently asked questions
What is the highest VAT rate in the EU?
Hungary at 27%. Denmark, Sweden and Croatia are next at 25%, with Finland at 25.5%.
What is the lowest?
Luxembourg at 17%, followed by Malta at 18%. The EU-mandated minimum standard rate is 15%.
Which VAT rate do I charge on cross-border sales?
Your own, until you exceed €10,000 in total cross-border B2C sales across the EU in a year. Above that, the customer’s local rate on every such sale.
What is the One-Stop Shop?
A single registration and quarterly return covering cross-border B2C VAT for all member states, so you do not register in each one separately.
How do I handle B2B sales to another member state?
Reverse charge — invoice with no VAT and the customer accounts for it. Validate their VAT number in VIES first; an invalid number leaves you liable.
Are EU prices shown with VAT included?
To consumers, yes — it is a legal requirement. B2B pricing is commonly quoted excluding VAT.
Are these rates current?
They reflect 2026 published rates. Several states adjusted theirs recently; verify with the relevant tax authority before filing.