Value Added Tax (VAT) is a consumption tax (or a sales tax). It is applied to nearly all goods and services that are imported and sold for use in the EU. EU import VAT rates vary depending on the country of import.
Because the EU VAT is governed by both EU legislation and national legislation, the EU rules often applied differently in each EU country.
- Import: VAT is due at import at the rate of the country where the goods are imported. It adds to the requirements for customs compliance that must be met at import. In case of the Transit procedure, the VAT will be charged at the rate of the destination county, where the final import declaration is lodged.
- Export: VAT is not charged on export. Exporters must keep on file a proof of export to support their claim that goods have left the EU. Evidence can take the form of the export declaration (SAD) and transport documents.
Types of EU Import VAT Rates
Each EU country set their own VAT rates.
- Standard rate: This is the rate that applies to most products and service. This cannot be less than 15%.
- Reduced rate: Some specific goods and services can benefit from a reduced rate. The reduced rate cannot be less than 5%.
- Special rates: Some EU countries are allowed to apply special VAT rates on certain products and services. There are 3 types of special rates:
- Super-reduced rates of less than 5%
- Zero rates
- Intermediary rates. This rate can be applied instead of the standard rate but it can’t be lower than 12%.
Overview of EU Import VAT Rates
We’ve prepared have a table below showing EU Import VAT Rates. Concurrently, we recommend that you check the current applicable rate in case of change.
| Member State | Country code | Standard rate | Reduced rate | Super reduced rate | Intermediary rate |
| Austria | AT | 20 | 10 / 13 | – | 13 |
| Belgium | BE | 21 | 6 / 12 | – | 12 |
| Bulgaria | BG | 20 | 9 | – | – |
| Cyprus | CY | 19 | 5 / 9 | – | – |
| Czechia | CZ | 21 | 10 / 15 | – | – |
| Germany | DE | 19 | 7 | – | – |
| Denmark | DK | 25 | – | – | – |
| Estonia | EE | 20 | 9 | – | – |
| Greece | EL | 24 | 6 / 13 | – | – |
| Spain | ES | 21 | 10 | 4 | – |
| Finland | FI | 24 | 10 / 14 | – | – |
| France | FR | 20 | 5.5 / 10 | 2.1 | – |
| Croatia | HR | 25 | 5 / 13 | – | – |
| Hungary | HU | 27 | 5 / 18 | – | – |
| Ireland | IE | 23 | 9 / 13.5 | 4.8 | 13.5 |
| Italy | IT | 22 | 5 / 10 | 4 | – |
| Lithuania | LT | 21 | 5 / 9 | – | – |
| Luxembourg | LU | 17 | 8 | 3 | 14 |
| Latvia | LV | 21 | 12 / 5 | – | – |
| Malta | MT | 18 | 5 / 7 | – | – |
| Netherlands | NL | 21 | 9 | – | – |
| Poland | PL | 23 | 5 / 8 | – | – |
| Portugal | PT | 23 | 6 / 13 | – | 13 |
| Romania | RO | 19 | 5 / 9 | – | – |
| Sweden | SE | 25 | 6 / 12 | – | – |
| Slovenia | SI | 22 | 5 / 9.5 | – | – |
| Slovakia | SK | 20 | 10 | – | – |
Meanwhile, in case of doubt with EU import VAT rates or with any import question in the EU, just get in touch: info@alegrant.com.
You can discuss your particular transaction with Alegrant leading Customs law experts on alegrant hub.