EU VAT Rates by Country: Current Standard Rates and Recent Changes

EU VAT rates are set by each member state, so the standard rate on an invoice can be anything from 17% in Luxembourg to 27% in Hungary. Every country must keep its standard rate at 15% or more, and most also have one or two reduced rates for things like food, books or accommodation. Below you will find the current EU VAT rates by country, what changed in 2024 to 2026, and when the rate on your invoice actually matters in B2B trade.

This article is general information, not tax advice. Check your own transactions with an accountant or the national tax authority.

What are the current EU VAT rates by country?

The table shows the standard VAT rate in each of the 27 member states as listed on the European Commission's Your Europe page on VAT rules and rates, which was last checked on 13 July 2026. Regional rates, such as those for the Azores or the Canary Islands, are left out.

The two-letter code is the one used in VAT numbers, and Greece uses EL, not GR. Rates can change at short notice when a government needs revenue, so treat any table, including this one, as a snapshot and check the official source before you set up invoicing for a new country.

Which EU VAT rates changed in 2024 to 2026?

Several countries raised their standard rate recently, so if your price lists or ERP settings are older than these dates, they may be wrong.

Finland: 25.5%

Finland's general rate rose from 24% to 25.5% on 1 September 2024. From 1 January 2026 the main reduced rate fell from 14% to 13.5%, covering groceries, restaurant services, books, pharmaceuticals and accommodation, while newspapers and magazines stay at 10%. Source: the Finnish Tax Administration's Rates of VAT page, updated 1 January 2026.

Estonia: 24%

Estonia's standard rate has been 24% since 1 July 2025, according to the Estonian Tax and Customs Board. The reduced rates of 13% and 9% remain in place.

Romania: 21%

Romania increased its standard rate from 19% to 21% on 1 August 2025 and replaced its 5% and 9% reduced rates with a single 11% rate, as summarised in this EY tax alert of 30 July 2025.

Slovakia: 23%

Slovakia moved its standard rate from 20% to 23% on 1 January 2025, reported in an EY tax alert of 23 October 2024. The Your Europe table now lists Slovak reduced rates of 5% and 19%.

Standard, reduced and zero rates: what is the difference?

The standard rate applies to most goods and services. The VAT Directive lets each country apply up to two reduced rates to items on an agreed list, and some countries keep older special rates as well. Your Europe also explains that the standard EU VAT rate in every country cannot be lower than 15%.

• Standard rate: the default for most products, including almost all printing, packaging, signage and promotional products sold between businesses.
• Reduced rates: often used for food, books, newspapers, medicines, passenger transport and hotels. Some printed matter, such as books, can fall under a reduced rate depending on the country, so check before quoting.
• Zero rate and exemptions: exports outside the EU and qualifying intra-EU sales to businesses are taxed at 0% or exempt with the right to deduct input VAT, and the supplier invoices without VAT.

When do EU VAT rates matter in B2B trade?

For a buyer who receives goods from a supplier in another member state, the supplier's home rate is usually not the rate that ends up being paid. That is why comparing prices across borders is easier than many purchasing teams expect.

Cross-border sales of goods to a business

If the buyer has a valid VAT number and the goods are transported to another member state, the supplier normally invoices without VAT as an intra-community supply. The buyer then accounts for VAT at their own country's rate. The details are in our guide to selling to business buyers in other EU countries, and the VAT number check is covered in how to check an EU VAT number.

Cross-border services to a business

For most B2B services, such as graphic design or print management, VAT is due where the customer is established, and the customer self-accounts under the reverse charge. Again, the buyer's domestic rate applies, not the supplier's.

Domestic sales and installation work

When supplier and buyer are in the same country, or when goods are installed on site in the buyer's country, local VAT is normally charged. An exhibition stand built in Germany for a Swedish exhibitor can involve German VAT, so ask the supplier how they will invoice before you accept a quote.

How to use EU VAT rates when comparing quotes

• Compare prices net of VAT by asking every supplier to quote excluding VAT and to state the VAT treatment they expect to apply.
• Check that the supplier's VAT number is valid before you rely on an invoice without VAT.
• For domestic quotes, remember that the local EU VAT rate is a cost only if your organisation cannot deduct it in full.
• Recheck rates once a year in your invoicing system, especially for Finland, Estonia, Romania and Slovakia.

A practical tip for suppliers: when you sell to private customers or small organisations that cannot deduct VAT, show prices both with and without VAT, and say which country's rate is included. Business buyers in purchasing departments almost always compare net figures, so a quote that only shows a gross total makes their job harder and can cost you the order. For buyers, a quick question to the supplier about the expected VAT treatment avoids surprises when the first invoice arrives.

Comparing suppliers across borders on Flobid

On Flobid, buyers describe a need once and receive quotes from suppliers in other EU countries side by side, with VAT handled per quote. Suppliers with a VAT-checked badge have a VAT number that is valid in VIES with a matching name. You can start a request for quotation for free.

Sources

1. VAT rules and rates: standard, special and reduced rates, Your Europe, European Commission (2026)
2. Rates of VAT, Finnish Tax Administration (2026)
3. VAT rates and supply exempt from tax, Estonian Tax and Customs Board (2026)
4. Romanian tax changes introduced by new fiscal and budgetary measures, EY (2025)
5. Slovakia increases VAT rate, EY (2024)