UK VAT Rates and in EU/EOG

VAT in European Union Countries

Turkey 18%
Switzerland 8%
Sweden 25%
Spain 21%
Slovenia 22%
Slovakia 20%
Romania 24%
Portugal 23%
Poland 23%
Norway 25%
Netherlands 21%
Luxembourg 15%
Lithuania 21%
Latvia 21%
Italy 22%
Ireland 23%
Hungary 27%
Greece 23%
United Kingdom 20%
Germany 19%
France 20%
Finland 24%
Estonia 20%
Denmark 25%
Czech Republic 21%
Croatia 25%
Belgium 21%
Austria 20%

The data shows that the lowest VAT rates apply in Switzerland and Luxemburg and the highest in Sweden, Norway and Croatia. In the UK, the basic VAT rate is 20%.

VAT Rates in United Kingdom

The basic VAT rate for most goods and services is 20%.  You should know examples of services with a 20% rate:

  • web development services
  • consulting
  • specialized and non-specialized sales
  • transport activities
  • cleaning service

Another reduced rate is 5%.   Types of services with this rate:

  • electricity for households

The 0% rate applies to children’s articles and clothes. There is also a exclusion from VAT application. Sample services:

  • stamps
  • financial intermediation services
  • real estate transactions or business sales

 

Do not charge VAT

  1. SITUATION A    if the services are exempt from VAT
  2. SITUATION B    – If your services or sales are outside the United Kingdom, you must register for VAT in your country of sale. For example, if you have an online store and your shipping location starts in Germany, VAT is applied in Germany. You are not required to register for VAT purposes in the UK (in the case of mail order sales).

If you do not know what your VAT rate is, check the Notice or contact HMRC:

Full adress:

HM Revenue and Customs – VAT Registration Service  Imperial House 77 Victoria Street DN31 1DB Grimsby United Kingdom