EU VAT Map
VAT rates, OSS/IOSS thresholds, and digital services rules across EU member states
Detailed EU VAT data coming soon
This page will show all 27 EU member states with standard rates, reduced rates, OSS threshold (€10,000), IOSS rules, and digital services rules. In the meantime, the key concepts you need to know are summarised below.
OSS — One Stop Shop
EU cross-border B2C sales threshold: €10,000 per year. Once exceeded, VAT must be declared and paid in each destination country — or via the OSS scheme, which allows filing a single quarterly return in your EU country of establishment.
IOSS — Import One Stop Shop
For non-EU sellers: goods valued at or below €150 imported into the EU can use IOSS for simplified VAT collection at the point of sale. Without IOSS, customs VAT is collected at import from the buyer, which creates friction. IOSS registration is available through an EU intermediary.
Digital Services
EU VAT applies to digital services (ebooks, SaaS, streaming, apps) sold to EU consumers regardless of where the seller is located. There is no minimum threshold — the first euro of digital B2C sales to EU customers is subject to VAT in the customer's country.
EU VAT Standard Rates
EU VAT standard rates range from 17% (Luxembourg) to 27% (Hungary), with an average of approximately 21%. Reduced rates apply to certain product categories (food, medicine, books, etc.) and vary by member state. Always verify the applicable rate for your specific product category.
EU VAT Quick Reference
| Rule | Detail |
|---|---|
| OSS cross-border threshold | €10,000 / year (combined B2C sales to all EU countries) |
| IOSS goods value limit | €150 per consignment |
| Digital services threshold | None — applies from the first sale |
| Lowest EU standard rate | 17% (Luxembourg) |
| Highest EU standard rate | 27% (Hungary) |
| B2B sales (with valid VAT number) | Reverse charge — buyer accounts for VAT |
| Non-EU seller registration | Required in at least one EU country (or via OSS/IOSS) |
Educational Disclaimer
The information on this page is provided for general educational purposes only. It does not constitute tax, legal, or accounting advice. EU VAT law is complex and evolves regularly — rates, thresholds, and rules shown here may be outdated or incomplete.
The applicability of VAT depends on where your customers are located, the nature of your products or services, your business structure, and other factors. Always consult a qualified EU VAT professional or fiscal representative before making compliance decisions.