VAT reference
VAT rates, country by country
Compare standard and reduced VAT rates and registration thresholds, and calculate VAT on any amount.
| Country | Standard rate | Reduced rates | Registration threshold |
|---|---|---|---|
| Romania | 19% | 9%, 5% | 300,000 RON |
| United Kingdom | 20% | 5% | 90,000 GBP |
| Hungary | 27% | 18%, 5% | 12,000,000 HUF |
| Denmark | 25% | — | 50,000 DKK |
| Bulgaria | 20% | 9% | 166,000 BGN |
| Portugal | 23% | 13%, 6% | 14,500 EUR |
| Spain | 21% | 10%, 4% | None |
| Netherlands | 21% | 9% | 20,000 EUR |
| Germany | 19% | 7% | 25,000 EUR |
Reduced and zero rates apply to specific goods and services. Intra-EU B2B supplies use the reverse charge; distance selling may use the One Stop Shop (OSS).