EU

EU - VAT Guide

The One Stop Shop (OSS) system for EU VAT is a centralized reporting system for Value Added Tax (VAT) in the European Union. The system aims to simplify the VAT compliance process for businesses that sell goods and services across multiple EU countries.
As of July, 2021, the EU VAT e-commerce package changes have made non-EU ecommerce sellers responsible for VAT on sales made to customers in the EU, if they exceed a certain threshold. The exact threshold varies by country, but is typically around €10,000 per year.

The OSS system is mandatory for businesses making cross-border sales to consumers (B2C) within the EU and optional for businesses selling to other businesses (B2B). Businesses must be registered in their home country for the OSS system and non-EU sellers can register in any of the EU countries.

After July 2021, For imports not exceeding €150, instead of import VAT, the marketplace will be responsible for charging the customer VAT at the point-of-sale and declaring it instead of the seller. However it is still the seller’s responsibility to get registered for VAT in the EU and registered with the One Stop Shop program.

Country

Super-reduced Rate (%)

Reduced Rate (%)

Parking Rate (%)

Standard Rate (%)

Austria (AT)

–

10% / 13%

13%

20%

Belgium (BE)

–

6% / 12%

12%

21%

Bulgaria (BG)

–

20%

Croatia (HR)

–

5% / 13%

–

25%

Cyprus (CY)

–

5% / 9%

–

19%

Czech Republic (CZ)

–

10% / 15%

–

21%

Denmark (DK)

–

25%

Estonia (EE)

–

20%

Finland (FI)

–

10% / 14%

–

24%

France (FR)

2.1%

5.5% / 10%

–

20%

Germany (DE)

–

19%

Greece (GR)

–

6% / 13%

–

24%

Hungary (HU)

–

5% / 18%

–

27%

Ireland (IE)

4.8%

9% / 13.5%

13.5%

23%

Italy (IT)

5% / 10%

–

22%

Latvia (LV)

–

5% / 12%

–

21%

Lithuania (LT)

–

5% / 9%

–

21%

Luxembourg (LU)

14%

17%

Malta (MT)

–

5% / 7%

–

18%

Netherlands (NL)

–

21%

Poland (PL)

–

5% / 8%

–

23%

Portugal (PT)

–

6% / 13%

13%

23%

Romania (RO)

–

5% / 9%

–

19%

Slovakia (SK)

–

10%

–

20%

Slovenia (SI)

–

5% / 9.5%

–

22%

Spain (ES)

10%

–

21%

Sweden (SE)

–

6% / 12%

–

25%

United Kingdom (GB)

–

20%

Not sure where to start?

Reach out to us today to get an understanding of your VAT obligations on your EU sales and ask about the support we can offer in getting registered for the EU One Stop Shop scheme.

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