VAT TOOLS

VAT Tools FZCO Accountants

Every company selling goods and services to European customers needs to collect VAT (value-added tax), even if their business is not established in Europe. As all European countries have different VAT rules and rates, staying compliant can be challenging. The European Commission has made an effort to simplify VAT collection and payment, but this has not entirely spared businesses of VAT complexities. 

In the EU, the threshold to register and collect VAT depends on the country in which your business is based. The domestic registration thresholds apply only to domestic, or in-country business. Businesses based outside of Europe or selling cross-border within Europe have to register before their first sale.

Austria

  • Tax rate                                                             Standard tax rate of 20%
  • Thresholds for Non-resident                         35,000€
  • Filing cycle                                                        Monthly filing
  • Filing date                                                        15th day of the second following month
  • Fiscal rep for non-EU countries                    Required
  • Fiscal rep for EU countries                            Not required
  • Intrastat Threshold                                         Arrivals       750,000€ 
  • Intrastat Threshold                                         Dispatches 750,000€
  • VAT number format                                       AT U123456789

Belgium

  • Tax rate                                                          Standard tax rate of 21%
  • Thresholds for Non-resident                      35,000 €
  • Filing cycle                                                     Quarterly filing
  • Filing date                                                      Within the 20th days after the reporting period
  • Fiscal rep for non-EU countries                  Required (except UK businesses post-Brexit) 
  • Fiscal rep for EU countries                          Not required
  • Intrastat Threshold                                       Arrivals      800,000 € 
  • Intrastat Threshold                                       Dispatches 1,000,000 €
  • VAT number format                                      BE 1234567890 

Czech Republic

  • Tax rate                                                          Standard tax rate of 21%
  • Thresholds for Non-resident                      CZK 1,140,000
  • Filing cycle                                                     Monthly filing
  • Filing date                                                      Within the 25th days after the reporting period
  • Fiscal rep for non-EU countries                  Not required
  • Fiscal rep for EU countries                           Not required
  • Intrastat Threshold                                       Arrivals      CZK 12,000,000 
  • Intrastat Threshold                                       Dispatches CZK 12,000,000
  • VAT number format                                      CZ 123456789 

Denmark

  • Tax rate                                                          Standard tax rate of 25%
  • Thresholds for Non-resident                      DKK 280,000
  • Filing cycle                                                     Monthly/Quarterly/ half yearly filing
  • Filing date                                                      Quarterly: Last day of the second following month, Monthly: 25th day of the following month
  • Fiscal rep for non-EU countries                 Required (except UK businesses post-Brexit) 
  • Fiscal rep for EU countries                         Not required 
  • Intrastat Threshold                                      Arrivals      DKK 6,900,000 
  • Intrastat Threshold                                      Dispatches  DKK 5,200,000
  • VAT number format                                     DK 12345678 

French

  • Tax rate                                                          Standard tax rate of 20%
  • Thresholds for Non-resident                     35,000€
  • Filing cycle                                                     Monthly filing
  • Filing date                                                      Between 15th to 24th days of the month following the reporting period
  • Fiscal rep for non-EU countries                 Required (except UK businesses post-Brexit
  • Fiscal rep for EU countries                         Not required
  • Intrastat Threshold                                     Arrivals        460,000€  
  • Intrastat Threshold                                      Dispatches  0€
  • VAT number format                                     FR X1234567890 

Germany

  • Tax rate                                                          Standard tax rate of 19%
  • Thresholds for Non-resident                     100,000€
  • Filing cycle                                                     Monthly/Quarterly filing
  • Filing date                                                      Within the 10th days after the reporting period
  • Fiscal rep for non-EU countries                 Not required
  • Fiscal rep for EU countries                         Not required
  • Intrastat Threshold                                      Arrivals  800,000€  
  • Intrastat Threshold                                      Dispatches 500,000€
  • VAT number format                                     DE 123456789

Hungary

  • Tax rate                                                         Standard tax rate of 27%
  • Thresholds for Non-resident                    HUF 8,800,000
  • Filing cycle                                                    Monthly/ Quarterly filing
  • Filing date                                                     Within the 20th days after the reporting period
  • Fiscal rep for non-EU countries                 Required
  • Fiscal rep for EU countries                         Not required
  • Intrastat Threshold                                      Arrivals      HUF 170,000,000 
  • Intrastat Threshold                                      Dispatches  HUF 100,000,000
  • VAT number format                                     HU 12345678 

Italy

  • Tax rate                                                          Standard tax rate of 22%
  • Thresholds for Non-resident                     35,000€
  • Filing cycle                                                     Monthly/ Quarterly filing
  • Filing date                                                      Last day of second month
  • Fiscal rep for non-EU countries                 Required
  • Fiscal rep for EU countries                         Not required
  • Intrastat Threshold                                      Arrivals      200,000€ (goods), 100,000€ (services)
  • Intrastat Threshold                                      Dispatches 0€
  • VAT number format                                     IT 12345678901

Ireland

  • Tax rate                                                         Standard tax rate of 23%
  • Thresholds for Non-resident                     35,000€
  • Filing cycle                                                    Quarterly filing
  • Filing date                                                     Within the 20th days after the reporting period
  • Fiscal rep for non-EU countries                Not required
  • Fiscal rep for EU countries                         Not required
  • Intrastat Threshold                                     Arrivals         500,000€ 
  • Intrastat Threshold                                     Dispatches   635,000€
  • VAT number format                                    IE 1X23456X 

Netherlands

  • Tax rate                                                         Standard tax rate of 21%
  • Thresholds for Non-resident                    100,000€
  • Filing cycle                                                    Quarterly filing
  • Filing date                                                     Last working day of the second month following the                                                                                reporting period
  • Fiscal rep for non-EU countries                Not required
  • Fiscal rep for EU countries                        Not required
  • Intrastat Threshold                                    Arrivals       800,000€ 
  • Intrastat Threshold                                    Dispatches 1,000,000€
  • VAT number format                                   NL 123456789B01

Poland

  • Tax rate                                                         Standard tax rate of 23%
  • Thresholds for Non-resident                    PLN 160,000
  • Filing cycle                                                   Monthly filing
  • Filing date                                                    Within the 25th days after the reporting period
  • Fiscal rep for non-EU countries               Required
  • Fiscal rep for EU countries                       Not required
  • Intrastat Threshold                                   Arrivals      PLN 4,000,000  
  • Intrastat Threshold                                   Dispatches PLN 2,000,000
  • VAT number format                                  PL 1234567890

Portugal

  • Tax rate                                                       Standard tax rate of 23%
  • Thresholds for Non-resident                   35,000€
  • Filing cycle                                                  Quarterly filing
  • Filing date                                                   Within the 20th days after the reporting period
  • Fiscal rep for non-EU countries              Required
  • Fiscal rep for EU countries                      Not required
  • Intrastat Threshold                                   Arrivals         350,000€ 
  • Intrastat Threshold                                   Dispatches   250,000€ 

Romania

  • Tax rate                                                       Standard tax rate of 19%
  • Thresholds for Non-resident                  RON 118,000
  • Filing cycle                                                 Quarterly filing
  • Filing date                                                  Within the 20th days after the reporting period
  • Fiscal rep for non-EU countries             Required
  • Fiscal rep for EU countries                     Not required
  • Intrastat Threshold                                  Arrivals      RON 900,000 
  • Intrastat Threshold                                  Dispatches  RON 900,000
  • VAT number format                                 RO 123456789 

Spain

  • Tax rate                                                      Standard tax rate of 21%
  • Thresholds for Non-resident                 35,000€
  • Filing cycle                                                Quarterly filing
  • Filing date                                                 Within the 20th days after the reporting period
  • Fiscal rep for non-EU countries            Required
  • Fiscal rep for EU countries                    Not required
  • Intrastat Threshold                                 Arrivals       400,000€ 
  • Intrastat Threshold                                 Dispatches 400,000€
  • VAT number format                                ES 12345678X

Sweden

  • Tax rate                                                     Standard tax rate of 25%
  • Thresholds for Non-resident                 SEK 320,000
  • Filing cycle                                                Quarterly filing
  • Filing date                                                 Within the 12th days after the reporting period
  • Fiscal rep for non-EU countries            Required
  • Fiscal rep for EU countries                    Not required
  • Intrastat Threshold                                Arrivals      SEK 9,000,000 
  • Intrastat Threshold                                Dispatches  SEK 4,500,000
  • VAT number format                               SE 123456789012 

Turkey

  • Tax rate                                                    Standard tax rate of 18%
  • Thresholds for Non-resident               No threshold
  • Filing cycle                                               Quarterly filing
  • Filing date                                                Within the 24th days after the reporting period
  • VAT number format                               TR 1234567890

Norway

  • Tax rate                                                    Standard tax rate of 25%
  • Thresholds for Non-resident               NOK 50 000
  • Filing cycle                                               Quarterly filing
  • Filing date                                                Within the 20th days after the reporting period
  • VAT number format                               NO 123456789MVA

United Kingdom

  • Tax rate                                                    Standard tax rate of 20%
  • Thresholds for Non-resident                GBP 70,000
  • Filing cycle                                               Quarterly filing
  • Filing date                                                Within the 1 month and 7th days after the reporting period
  • Fiscal rep for non-EU countries           Not required
  • Fiscal rep for EU countries                    Not required
  • Intrastat Threshold                                Arrivals    £1,500,000 
  • Intrastat Threshold                                Dispatches £250,000
  • VAT number format                               GB 123456789

Canada

  • Tax rate                                                     5% (GST) in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan,                                                                      and Yukon.                                                                                                                                                                                                                                             13% (HST) in Ontario. 15% (HST) in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince                                                                     Edward  Island.
  • Thresholds for Non-resident                CAD 30,000
  • Filing cycle                                               Quarterly filing
  • Filing date                                                example Within the 1 month after the reporting period
  • VAT number format

Australian

  • Tax rate                                                    Standard tax rate of 10%
  • Thresholds for Non-resident               AUS$ 75,000
  • Filing cycle                                               Quarterly filing
  • Filing date                                                Within the 28th days after the reporting period
  • VAT number format                               AU 123456789
  • Fiscal rep for non-resident countries  Not required
  • Fiscal rep for resident countries          Not required

New Zealand

  • Tax rate                                                   Standard tax rate of 15%
  • Thresholds for Non-resident              NZD $60,000
  • Filing cycle                                              Quarterly filing
  • Filing date                                               Within the 28th days after the reporting period
  • VAT number format                              NZ 123456789
  • Fiscal rep for non-resident countries  Not required
  • Fiscal rep for resident countries         Not required

Saudi Arab

  • Tax rate                                                    Standard tax rate of 15%
  • Thresholds for Non-resident                SAR 375,000
  • Filing cycle                                               Quarterly filing
  • Filing date                                                Within the 1 month after the reporting period
  • VAT number format                               TIN 1234567890

UAE

  • Tax rate                                                  Standard tax rate of 5%
  • Thresholds for Non-resident              AED 375,000
  • Filing cycle                                              Quarterly filing
  • Filing date                                               Within the 28th days after the reporting period
  • VAT number format                              TRN 0123458790122

Singapore

  • Tax rate                                                    Standard tax rate of 7%
  • Thresholds for Non-resident               SGD $100,000
  • Filing cycle                                              Quarterly filing
  • Filing date                                               Within the 1 month after the reporting period
  • VAT number format                              SG 123456789