VAT focus: EU VAT rates and compliance information

This table summarises the standard rates of VAT in each member state and other useful information such as registration distance selling and thresholds.

The various thresholds have remained relatively static around the EU since the last update published in September 2013. Only three countries – France Cyprus and Italy – have raised their standard rate of VAT and none of these increases exceeded 1%. Luxembourg intends to raise its standard rate of 15% (currently the EU’s lowest) to 17% but this is not expected to take effect until 2015.

The EU recently reduced the percentage coverage of compulsory arrivals data collection from 95 to 93% of the value of intra-EU trade. So far however few countries have made significant increases to their arrivals thresholds in response.