OSS VAT rates of the EU countries: an overview

The OSS uses the VAT rate of the country where the goods arrive, not the German 19 or 7 per cent. As of 21 October 2026, the European Commission database shows standard rates of 17 per cent (Luxembourg) to 27 per cent (Hungary) in the 26 other EU countries. Each country also has reduced rates for certain goods.

Last updated: 4 November 2026

Current deadlines (as of 2 November 2026)

Rates re-checked on 30 October 2026: the European Commission page "Your Europe" still shows its last check on 13 July 2026; the table below is unchanged.
OSS return, Q3 2026: the deadline (filing and payment) was Saturday, 31 October 2026; it did not move to Monday (§ 18j UStG). If you missed it, Missed the OSS deadline says what to do now.
OSS return, Q4 2026: due on Sunday, 31 January 2027; the last working day before it is Friday, 29 January 2027. Q1 2027 follows on Friday, 30 April 2027.

What this means for you: Use the table for the quarter's sales; the rate of the country of arrival applies, and the next OSS return is due on 31 January 2027.

In short

Scope: distance sales to private customers above the €10,000 threshold or after waiving it (§ 3c (1) and (4) UStG). The threshold applies only if your business is established only in Germany (§ 3c (4) UStG).
Range: standard rates run from 17 per cent (Luxembourg) to 27 per cent (Hungary); you add up the net sales per country and rate and apply that rate.
Your goods: The destination country's law decides which rate fits; the table is a starting point, not the final check.
Table: Source dated 13 July 2026; standard rates compared with the TEDB database on 21 October 2026.

What are the OSS VAT rates of the EU countries? The table

The table shows the rates in per cent as the European Commission gives them on its "Your Europe" page (last checked by the Commission on 13 July 2026). We updated the Austria row (4.9 per cent for certain basic foodstuffs since 1 July 2026) and the Estonia row (13 per cent for accommodation) from the TEDB database of 21 October 2026. The standard rates of all 26 countries match the entries of the Commission's "Taxes in Europe Database" (TEDB) of 21 October 2026. A parking rate is a reduced rate of at least 12 per cent for goods and services that are not on the list of reduced rates in the VAT Directive.

Country	Standard rate	Reduced rates	Super-reduced	Parking rate
Belgium	21	6 / 12	–	12
Bulgaria	20	9	–	–
Denmark	25	0	–	–
Estonia	24	9 / 13	–	–
Finland	25.5	10 / 13.5	–	–
France	20	5.5 / 10	2.1	–
Greece	24	6 / 13 / 17	4	–
Ireland	23	9 / 13.5	–	–
Italy	22	5 / 10	4	–
Croatia	25	5 / 13	–	–
Latvia	21	5 / 12	–	–
Lithuania	21	5 / 12	–	–
Luxembourg	17	8	3	14
Malta	18	5 / 7	–	12
Netherlands	21	9	–	–
Austria	20	10 / 13	4.9	13
Poland	23	5 / 8	–	–
Portugal	23	6 / 13	–	13
Romania	21	11	–	–
Sweden	25	6 / 12	–	–
Slovakia	23	5 / 19	–	–
Slovenia	22	5 / 9.5	–	–
Spain	21	10	4	–
Czechia	21	12 / 0	–	–
Hungary	27	5 / 18	–	–
Cyprus	19	5 / 9	3	–

The Commission's table contains no rates for individual regions, such as the Autonomous Region of the Azores. For these the Commission refers to the TEDB database; for Portugal it lists, besides 23 per cent, a rate of 16 per cent for the Azores. A super-reduced rate is below 5 per cent and applies only to a limited list of goods and services in individual countries.

The Commission's VAT rates page sets out what the VAT Directive allows since the reform in force from April 2022 (Directive (EU) 2022/542):

Rate type	What EU countries may apply
Standard rate	No less than 15 per cent, no maximum (Art. 97 VAT Directive).
Reduced rates	Up to two reduced rates as low as 5 per cent, for up to 24 categories listed in Annex III (Art. 98(1)).
Super-reduced and zero rate	One super-reduced rate below 5 per cent and one exemption with right of deduction (zero rate), for a maximum of seven categories of basic needs (Art. 98(2)).
Parking rate	Certain Member States may apply reduced rates not lower than 12 per cent to some goods and services not listed in Annex III.

What this means for you: The 0 and 4.9 per cent entries in the table are exceptions for narrow groups of goods, so never apply them to your whole range.

Which rate applies in the OSS: the German one or that of the EU country?

In a distance sale, the place of supply is the place where the goods are when the transport or dispatch ends (§ 3c (1) sentence 1 UStG). The Federal Central Tax Office (BZSt) calls this the destination principle: once you exceed the 10,000 euro threshold, the place of supply for distance sales is where the goods arrive at the customer. The tax rate of that country therefore applies. If you stay below the threshold, the German rate applies and you report the sales in your normal advance VAT return. How the threshold is counted is explained in The EU VAT OSS threshold of 10,000 euros: examples.

The Commission describes the split like this: the VAT Directive sets the framework. Each Member State decides the number and level of its rates, and the groups of goods to which each rate applies. The standard rate may not be below 15 per cent.

What this means for you: Above the threshold you charge the rate of the destination country (§ 3c (1) UStG); below it you charge the German rate.

Standard rate or reduced rate: which applies to my goods?

You cannot read that from the table. Reduced rates apply only to certain goods and services, and each country decides which ones. The Commission points out that reduced rates are in most cases not applied to electronically supplied services. You will find an overview of the groups of goods per rate in the Commission's TEDB database; if in doubt, ask the tax authority of the destination country or get advice.

Two examples of the effect in the OSS return (figures chosen freely, rates from the table). If you sell goods at the standard rate for 120 euro gross to a customer in France, at 20 per cent that is 100 euro net and 20 euro French VAT. The same goods for 120 euro gross to Poland (23 per cent) give about 97.56 euro net and about 22.44 euro Polish VAT; more on selling to Poland through the OSS. The net and tax amounts belong in the OSS return for the country concerned; the details on deadline and payment are in Filing the OSS return.

What this means for you: Look up the rate for each product group in each country before you fill in the return; the table only tells you the standard rate.

What do you enter per country and rate in the OSS return?

You make the entries in the OSS return separately for each EU Member State in which you made sales to private customers, and you break them down by the applicable tax rates (BZSt). You give all amounts in euro. Goods at the standard rate and goods at a reduced rate in the same country therefore get two separate lines. Where you select the countries and rates in the BZStOnline portal is shown in Filing the OSS return, step by step. The Amazon shipping settings are covered in Amazon shipping settings: EU countries and OSS. The BZSt page on the EU scheme (German) describes the return.

What this means for you: Plan one line per country and per rate, not one line per country.

Which mistakes come up most often?

Using the German rate for sales above the threshold. Above the threshold the rate of the destination country applies.
Taking the standard rate for every item. Each country also has reduced rates for certain groups of goods; check whether one fits your goods.
Copying a rate from an old table. Rates change. Check the date of the source and compare the rate with the Commission's source before you file.
Overlooking regional special cases. The Commission's table gives no regional rates, for example for the Azores (TEDB: 16 per cent).
Mixing up country and rate. The return requires the entries per country and per tax rate.

Sellers using marketplaces can read Marketplace VAT liability in Germany (§ 25e UStG); if you may be excluded from the OSS, see Excluded from the OSS: reasons, the ban, what follows.

What this means for you: Before you file, check the date of your rate source and the groups of goods you sell.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany – your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. It follows “Upload – check – send”:

Upload: your eBay orders report. VAT GPT assigns the items to groups of goods such as food or books and uses the rate of the destination country.
Check: VAT GPT stores the tax rates of all EU countries centrally, each with its validity date. Uncertain assignments are flagged for review; you check and confirm.
Send: With VAT GPT Pro the OSS return for all EU countries goes directly to the BZSt.

Try VAT GPT

What this means for you: You do not look up 26 rate tables yourself; you review the flagged items and send.

Frequently asked questions

Which VAT rate applies in the OSS? The rate of the EU country where the goods arrive (§ 3c (1) UStG; BZSt), once you exceed the 10,000 euro threshold or if you have waived it.

How high are the VAT rates in the EU countries? The standard rates range from 17 per cent (Luxembourg) to 27 per cent (Hungary); the table above lists all countries with their reduced rates.

Can I use the standard rate everywhere? Only if no reduced rate applies to your goods. Whether one does is determined by the law of the destination country.

Does the German rate also apply in the OSS to sales to Austria? No. For the OSS, Austria is another EU country; there the standard rate is 20 per cent and the reduced rates are 10 and 13 per cent, and since 1 July 2026 4.9 per cent applies to certain basic foodstuffs (source: table above).

Does the OSS also cover deliveries to Switzerland or Great Britain (England, Scotland, Wales)? No. A distance sale within the meaning of § 3c UStG goes from one EU Member State to another Member State. Goods sent to Northern Ireland are treated like sales to an EU country and do go into the OSS.

Where do I get current rates? From the European Commission's "Your Europe" table and its TEDB database; the Commission also recommends checking the current rates with the tax authority of your country.

How is the OSS VAT calculated? For each sale to a private customer, you apply the VAT rate of the country where the goods arrive, not the German 19 or 7 per cent, to the net amount. You enter the result per country and rate in the OSS return; the table above lists the rates.