Value-added tax (VAT)
Standard VAT applies to most goods and services within a country. Across the EU, VAT operates on a common framework with country-specific rates and thresholds.
Standard rates
Each country profile lists its current standard VAT rate.
EU rules
Cross-border B2B and B2C supply within the EU follows common rules around place of supply and reverse charge.
Related
Countries
Rankings
- Best Countries for AI Startups
- Best Countries for Digital Nomads
- Best Countries for E-commerce
- Best Countries for Freelancers
- Best Countries for Global Payments
- Best Countries for Holding Companies
- Best Countries for Low VAT
- Best Countries for Online Business
- Best Countries for a Remote Business
- Best Countries for SaaS Founders
- Best Countries for Solopreneurs
- Best Countries for Startups
- Best Countries to Start a Business
- Best EU Countries for Business
- Best Low-Tax Countries
- Easiest Countries for Company Formation
- Lowest Corporate Tax Countries
Sources
- European Commission — European Commission — policy and country information (accessed ; reviewed )Covers: EU policy framework including the VAT One-Stop-Shop and single-market rules.Does not cover: Member-state-specific reduced rates, national thresholds, or non-EU jurisdictions.Why it matters: Used for EU/EEA market-access and VAT-OSS framing referenced across rankings and guides.Review cadence: On policy change; re-checked each data review.
- Eurostat — Eurostat — official statistics of the European Union (accessed ; reviewed )Covers: EU-harmonised VAT rates and economic statistics for EU/EEA member states.Why it matters: Used for EU VAT and member-state economic figures where an EU-harmonised series is preferable.
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