We have compiled a list of Basic VAT rates in different Western European
countries here. Different countries often have different rates for
specific items, e.g. books, food and children's clothes. We have only
included standard rates here. For a fuller explanation, we suggest you
view this document from the
European Commission.
| Country |
Standard Rate |
| Belgium |
21.0% |
| Denmark |
25.0% |
| Germany |
16.0% |
| Greece |
18.0% |
| Spain |
16.0% |
| France |
19.6% |
| Ireland |
20.0% |
| Italy |
20.0% |
| Luxembourg |
15.0% |
| Netherlands |
19.0% |
| Norway |
24.0% |
| Austria |
20.0% |
| Portugal |
17.0% |
| Finland |
22.0% |
| Sweden |
25.0% |
| Switzerland |
7.6% |
| United Kingdom |
17.5% |
(These rates were accurate as of May 2001)
Note - when buying;
a) Tobacco products
b) Products which contain alcohol
c) Perfumes and certain toiletteries
then different rules then apply, and you will generally need to pay the
relevant duty when the goods enter the country. |
When a non business purchaser in one EU country buys product from another EU country the
seller is responsible for administering the VAT collection and payment.
Small sellers, or those who do not export much, will typically charge their
domestic VAT rate. This means that a consumer in Denmark, where VAT is
25%, could end up paying 15% VAT on an item that was bought from a mail order
company based in Luxembourg. However, once a company reaches a certain
threshold in sales to a certain country they are responsible for collecting the
VAT at the rate applicable for destination country (which we do not concern
ourselves with here, as the supplier should notify you of this, but further
information can be obtained in this document). For EU countries there is a basic provision for small value items of less
than €22 to be exonerated from VAT and duties when they arrive from non EU
countries.
We have made another table that gives you more background on
this.
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