How VAT is calculated
Value-added tax is charged as a percentage on top of the net (tax-exclusive) price. Adding VAT is a simple multiplication; removing it — working out how much VAT is inside a gross price — is the step people get wrong, because the VAT inside a gross price is not "rate % of the gross".
Remove VAT: net = gross ÷ (1 + rate ÷ 100)
Worked example (Germany, 19%)
Adding VAT: a net price of €100.00 at Germany's 19% standard rate carries €19.00 of VAT, so the customer pays €119.00.
Removing VAT: a gross price of €119.00 contains €19.00 of VAT — the net amount is €100.00. Note that the VAT inside €119 is 19% of the net €100, which is only ~15.97% of the gross. Dividing by 1.19, not multiplying by 0.19, is the correct way back.
Standard and reduced rates
Every country in this tool has one standard rate that applies to most goods and services. Most also apply one or more reduced rates to specific categories — commonly food, books, medicine, passenger transport or hotel stays. Which products qualify for a reduced rate differs by country and is defined in national law, so if you sell a reduced-rate category, confirm the classification with the country's tax authority before charging it. The dropdown lists each country's reduced rates as published in the European Commission's Taxes in Europe database (TEDB).
VAT rates by country
Standard and reduced VAT rates for all 45 countries in the calculator, from the same dataset (last checked 2026-10-07).
| Country | Standard rate | Reduced rates | Tax name |
|---|---|---|---|
| Albania | 20% | 6%, 10% | TVSH |
| Andorra | 4.50% | 1%, 2.50% | IGI |
| Austria EU | 20% | 10%, 13%, 19% | USt |
| Belgium EU | 21% | 6%, 12% | BTW |
| Bosnia and Herzegovina | 17% | — | PDV |
| Bulgaria EU | 20% | 9% | ДДС |
| Croatia EU | 25% | 5%, 13% | PDV |
| Cyprus EU | 19% | 5%, 9% | ΦΠΑ |
| Czech Republic EU | 21% | 12% | DPH |
| Denmark EU | 25% | — | moms |
| Estonia EU | 24% | 9%, 13% | km |
| Finland EU | 25.50% | 10%, 13.50% | ALV |
| France EU | 20% | 0.90%, 1.05%, 5.50%, 8.50%, 10%, 13% | TVA |
| Georgia | 18% | — | დღგ |
| Germany EU | 19% | 7% | MwSt |
| Greece EU | 24% | 6%, 13%, 17% | ΦΠΑ |
| Hungary EU | 27% | 5%, 18% | ÁFA |
| Iceland | 24% | 11% | VSK |
| Ireland EU | 23% | 9%, 13.50% | VAT |
| Italy EU | 22% | 5%, 10% | IVA |
| Kosovo | 18% | 8% | TVSH |
| Latvia EU | 21% | 5%, 12% | PVN |
| Liechtenstein | 8.10% | 2.60%, 3.80% | MWST |
| Lithuania EU | 21% | 5%, 12% | PVM |
| Luxembourg EU | 17% | 8%, 14% | TVA |
| Malta EU | 18% | 5%, 7% | VAT |
| Moldova | 20% | 8% | TVA |
| Monaco | 20% | 5.50%, 10% | TVA |
| Montenegro | 21% | 7%, 15% | PDV |
| Netherlands EU | 21% | 9% | btw |
| North Macedonia | 18% | 5%, 10% | ДДВ |
| Northern Ireland | 20% | 5% | VAT |
| Norway | 25% | 12%, 15% | MVA |
| Poland EU | 23% | 5%, 8% | VAT |
| Portugal EU | 23% | 6%, 13%, 16%, 22% | IVA |
| Romania EU | 21% | 11% | TVA |
| Serbia | 20% | 10% | PDV |
| Slovakia EU | 23% | 5%, 19% | DPH |
| Slovenia EU | 22% | 5%, 9.50% | DDV |
| Spain EU | 21% | 10% | IVA |
| Sweden EU | 25% | 6%, 12% | moms |
| Switzerland | 8.10% | 2.60%, 3.80% | MWST |
| Turkey | 20% | 1%, 10% | KDV |
| Ukraine | 20% | 7%, 14% | ПДВ |
| United Kingdom | 20% | 5% | VAT |
Cross-border sales: which country's rate applies?
For EU consumer (B2C) sales, VAT is generally due in the customer's country once your total cross-border B2C sales into the EU exceed the €10,000 EU-wide threshold — below it, micro-businesses may charge their home rate. Sellers above the threshold typically register once for the One-Stop Shop (OSS) instead of registering in every country. Goods imported into the EU in consignments up to €150 fall under the Import One-Stop Shop — see our IOSS VAT calculator. B2B sales between VAT-registered businesses in different EU countries are usually reverse-charged: the buyer accounts for the VAT, and the seller invoices at 0% citing the reverse charge.
Frequently asked questions
Why does removing VAT not just subtract the rate?
Because the rate was charged on the net, not the gross. A 20% rate on net €100 gives gross €120 — but €20 is only 16.67% of €120. To reverse it you divide the gross by 1.20. Subtracting 20% of the gross would remove €24 and give you the wrong net.
Is the UK still in this calculator after Brexit?
Yes. The UK charges VAT at a 20% standard rate (5% reduced, 0% zero rate) under its own law, published at GOV.UK. It is no longer part of the EU VAT area, so EU schemes like OSS don't cover UK sales — UK-bound sellers deal with HMRC.
How current are the rates?
The dataset is synchronised from the European Commission's Taxes in Europe database and re-verified on the date shown at the top of the page. Standard VAT rates change rarely, but always confirm the rate before invoicing if a change has been announced in your country.
Do I charge VAT on shipping?
Generally yes — in the EU and UK, delivery charges follow the VAT treatment of the goods being delivered. A parcel of standard-rated goods carries standard-rate VAT on its shipping too.
What if I sell digital services?
B2C digital services in the EU are taxed where the customer belongs, with no minimum threshold for non-EU suppliers. Rates for digital services can differ from the headline goods rate for some categories, such as e-books.
How do I calculate VAT on 1,000?
Multiply 1,000 by the rate. At 20% that's 200 of VAT, for a gross total of 1,200. At Germany's 19% it's 190, for 1,190. To find the VAT inside a gross 1,000 instead, divide by 1.20 to get a net of 833.33, so the VAT is 166.67.
How do I calculate VAT from a gross amount?
Divide the gross amount by one plus the rate to get the net, then subtract the net from the gross. At 20%, the VAT inside any gross price is one sixth of it. At 19%, it's 19/119 of it.
How do I handle an invoice with more than one VAT rate?
Calculate the VAT separately for each rate band. Group the lines by rate, apply each rate to its subtotal, and show each band's net and VAT on the invoice. Don't apply one blended rate to the invoice total.
What is the reverse charge?
For most B2B sales between VAT-registered businesses in different EU countries, the seller charges no VAT and notes reverse charge on the invoice. The buyer then accounts for the VAT in their own return at their country's rate.
Sources
Standard and reduced rates: European Commission, Taxes in Europe Database (TEDB), via the MIT-licensed vatnode dataset (version 2026-10-06); UK: GOV.UK VAT rates (Open Government Licence). Last checked 2026-10-07.