EU VAT Rates and Registration Thresholds 2026: All 27 Countries

In short: EU VAT rates in 2026 range from 17% in Luxembourg to 27% in Hungary, and most countries also apply one to three reduced rates. Domestic registration thresholds only help businesses established in that country. Non-EU and most foreign sellers must register from their first taxable supply, while B2C distance sales across the EU are covered by a single €10,000 threshold and the One Stop Shop (OSS).

Updated October 2026: All 27 EU standard and reduced rates were checked against the European Commission's VAT rates list (last checked 13 July 2026), with thresholds and e-invoicing dates taken from Taxually's country VAT manuals.

What are the VAT rates and registration thresholds in each EU country in 2026?

The table below shows the standard rate, reduced rates and domestic registration threshold for every EU member state. Rates follow the European Commission's list. Thresholds apply to businesses established in that country; non-resident businesses usually have no threshold.

* National changes not yet shown in the Commission's list: Austria added a 4.9% rate for selected basic foods from 1 July 2026, Estonia taxes accommodation at 13% since 1 January 2025, and Ireland has a 4.8% rate for livestock. Click a country name for its full VAT manual.

What is the EU distance-selling threshold?

The EU distance-selling threshold is €10,000 a year, and it applies to the EU as a whole, not to each country. It covers B2C distance sales of goods to other EU countries plus cross-border telecoms, broadcasting and electronic services.

• Below €10,000, an EU seller can charge its home-country VAT on these sales.
• Above €10,000, the seller charges the VAT rate of the customer's country.
• Instead of registering in every country, the seller can declare and pay this VAT through the OSS in one member state.
• The threshold does not apply to sellers established outside the EU. They charge the customer's VAT from the first sale.

The OSS does not cover stock held in another country. If you store goods in a warehouse there, including through Amazon FBA, you need a local VAT number. Our guide to OSS, IOSS and distance selling in 2026 explains the schemes in detail.

When do non-EU businesses need to register for VAT in the EU?

A non-EU business must register for VAT in an EU country as soon as it makes a taxable supply there. No domestic threshold applies to non-residents in any member state.

Common triggers are:

• holding stock in an EU warehouse or fulfilment centre;
• selling goods locally from that stock to consumers or businesses;
• importing goods as the importer of record;
• selling B2C digital services, which can be declared through the non-Union OSS.

For imported consignments worth €150 or less, the Import One Stop Shop (IOSS) lets you collect VAT at checkout instead. Many countries, including France, Italy, Poland and Spain, also require non-EU businesses to appoint a fiscal representative. Others, such as Germany, Ireland, the Netherlands and the Czech Republic, do not.

Which EU countries have the highest and lowest VAT rates?

Hungary has the highest standard VAT rate in the EU at 27%. Luxembourg has the lowest at 17%.

• Highest: Hungary 27%, Finland 25.5%, then Croatia, Denmark and Sweden at 25%.
• Lowest: Luxembourg 17%, Malta 18%, then Cyprus and Germany at 19%.
• Lowest reduced rates: France 2.1%, Luxembourg 3%, Cyprus 3%, and Italy and Spain 4% (super-reduced rates).
• No reduced rate: Denmark applies 25% to almost everything, with only a 0% rate on newspapers.

Which EU countries require e-invoicing in 2026?

Italy, Romania, Belgium, Croatia, Poland, Greece and France already require B2B e-invoicing in 2026, and Germany requires all businesses to receive e-invoices. Most mandates cover only businesses established in that country.

Across the EU, the VAT in the Digital Age (ViDA) package makes e-invoicing and digital reporting mandatory for intra-EU B2B supplies from 1 July 2030. See Taxually's e-invoicing page for more.

What are the VAT and GST rates in non-EU countries?

Outside the EU, the UK, Switzerland, Norway, Australia, New Zealand, Singapore and the UAE all set their own rules. Several apply thresholds to foreign sellers too, often through simplified schemes for low-value goods and digital services.

How Taxually handles this

Taxually handles VAT registration and filing across the EU and the countries above, so you do not have to track each country's rules yourself.

• CrossTax registers you for VAT in each country, files your local VAT returns and your OSS and IOSS returns, and arranges fiscal representation where it is required.
• OneTax handles the VAT payments to each tax authority.
• Our VAT manuals give the full rules, deadlines and penalties for each country.

Sources

• European Commission, Your Europe: VAT rates by EU country
• European Commission: VAT rates under the VAT Directive
• European Commission: VAT One Stop Shop (OSS and IOSS)
• European Commission: VAT in the Digital Age (ViDA)
• OECD: Consumption Tax Trends 2024
• GOV.UK: Register for VAT
• National tax authorities, as cited in each Taxually country VAT manual.