Roche & Cie

Europe: VAT rate in the EU as of 1 January 2017

Precision: VAT rate in the EU

The VAT in the EU is the result of  rules contained in the regulations and directives adopted by the Council which have, over time, been transposed into the internal law of the 28 Member States of the European Union to constitute a tax regime Harmonized and standardized indirect tax rate applicable to domestic consumption on European territory.

When a company wishes to buy or sell goods or services within the European Union, specific rules apply, in particular with regard to the VAT applied, in order to facilitate trade within the common market.

Reminder: the taxable person is a natural or legal person who carries out an economic activity within the scope of VAT (eg company) or is identified for VAT purposes (eg public authority).
Even if the company has a VAT-based franchise (eg micro-entrepreneurs, self-entrepreneurs), it is considered liable, but not liable (no invoicing and deduction of VAT).

2017

The European Commission has therefore published the new VAT rates applicable within the European Union as of 1 January 2017.

Countrysuper reduced ratereduced ratenormal rateparking rate
Belgium6/122112
Bulgaria920
Czech republic10/ 1521
Denmark25
Germany719
Estonia920
Ireland4,89/13,52313,5
Greece6/1324
Spain41021
France 2,1 5,5/10 20 
Croatia5/1325
Italy45/1022
Cyprus5/919
Lettonia1221
Lituania5/921
[Luxembourg]381714
Hongrie5/1827
Malta5/718
Holland621
Austria10/132013
Poland5/823
Portugal6/132313
Romania5/919
Slovenia9,522
Slovakia1020
Finland10/1424
Sweden6/1225
United Kingdom520

On the other hand, exports to countries outside the EU are not subject to VAT. In this case VAT is paid in the country of importation and proof must be provided that the goods have been exported to a country outside the EU.

To find out more about VAT at the French national level, please contact us:


Cabinet Roche & Cie, Expert-Comptable in Lyon
Specialist in real estate and taxation of non-residents.