Country & TaxFree referencePDF, Excel, Word exportEuropean Union

EU VAT Standard Rates by Country: Reference Table for ERP Tax Code Setup

When a European manufacturer rolls out an ERP in several countries, the tax code table is one of the first things that has to be right. This reference lists the standard VAT rate, ISO code and VAT ID prefix for all 27 EU member states so you can check your tax code master in minutes.

Download:

Country	ISO code	VAT ID prefix	Standard rate %	Currency
Austria	AT	ATU	20%	EUR
Belgium	BE	BE	21%	EUR
Bulgaria	BG	BG	20%	EUR
Croatia	HR	HR	25%	EUR
Cyprus	CY	CY	19%	EUR
Czechia	CZ	CZ	21%	CZK
Denmark	DK	DK	25%	DKK
Estonia	EE	EE	24%	EUR
Finland	FI	FI	25.5%	EUR
France	FR	FR	20%	EUR
Germany	DE	DE	19%	EUR
Greece	GR	EL	24%	EUR
Hungary	HU	HU	27%	HUF
Ireland	IE	IE	23%	EUR
Italy	IT	IT	22%	EUR
Latvia	LV	LV	21%	EUR
Lithuania	LT	LT	21%	EUR
Luxembourg	LU	LU	17%	EUR
Malta	MT	MT	18%	EUR
Netherlands	NL	NL	21%	EUR
Poland	PL	PL	23%	PLN
Portugal	PT	PT	23%	EUR
Romania	RO	RO	21%	RON
Slovakia	SK	SK	23%	EUR
Slovenia	SI	SI	22%	EUR
Spain	ES	ES	21%	EUR
Sweden	SE	SE	25%	SEK

Standard rates only; reduced, super-reduced and zero rates, special regimes and regional rates (for example Canary Islands, Madeira, Azores) are not listed. Rates change, so confirm against the national tax authority or the European Commission VAT rates publication before you load tax codes. Greece uses EL as the VAT ID prefix although its ISO country code is GR.

Tax code review for your European ERP rollout

Optional: send us your tax code export and we will point out missing intra-community and reverse charge codes.

Optional. The tool and every export work without this. No spam.

How to use the table

Type a country name, ISO code or rate into the search box to filter the rows, then export the filtered result to Excel or CSV and compare it against the tax codes configured in your ERP. In abas, proALPHA, Exact, Visma, IFS and Priority the structure differs, but every system needs the same facts: a rate per country, a tax category for domestic sales, one for intra-community supplies and one for reverse charge purchases. Use this table to confirm the domestic rate and the currency that goes with the legal entity.

Search by ISO code to match your country master data.
Export the full list as a checklist for tax code creation.
Compare the VAT ID prefix with your customer master validation rule.
Keep a dated copy so audits can see which rate was valid when.

What a standard rate does and does not cover

The standard rate is the default for most goods and services. Most member states also run one or two reduced rates for categories such as food, books or passenger transport, and some run a super-reduced or parking rate. Machinery, components and electronics are normally standard rated, but exceptions exist, for example for certain installation work or for goods that qualify for a zero rate on intra-community supply or export. The table intentionally stays at the standard rate so every row is verifiable and stable.

Intra-community supplies and reverse charge

A B2B sale of goods to a business in another member state is normally exempt from VAT in the origin country when the buyer has a valid VAT ID and the goods leave the country; the buyer accounts for the VAT. Your ERP needs a separate tax code for this with zero percent, a requirement to print both VAT IDs on the invoice, and an entry in the recapitulative statement (EC Sales List) and, where applicable, Intrastat. The prefix column helps you check that the customer VAT ID starts with the right country code before the order is released.

Common mistakes

The usual errors are applying the supplier country rate to a cross-border B2B invoice, using GR instead of EL as the Greek prefix, loading an outdated rate after a legislative change, and forgetting that some currencies are not euro. Rate changes normally take effect on a fixed date, so schedule the tax code change in the ERP with an effective-from date rather than editing the rate in place, which would restate historic documents in some systems.

Frequently Asked Questions

Does this table include reduced VAT rates?

No. It lists only the standard rate for each member state so that every row is easy to verify. Reduced and super-reduced rates depend on the product category and change more often, so take those from the national tax authority for the specific goods you sell.

Why is Greece listed with EL as the prefix?

Greek VAT numbers use the prefix EL, taken from the Greek name of the country, while the ISO 3166 code is GR. ERP validation rules that compare the VAT prefix with the ISO country code need an exception for Greece.

How often should I check the rates?

Check at least at the start of each year and before any new country or legal entity goes live. Several member states have changed their standard rate in recent years, so a quarterly review of your tax code master is a sensible control.

Can I use this for non-EU countries like Switzerland or the UK?

No. Switzerland, the United Kingdom and Norway are outside the EU VAT system and have their own rules, rates and registration requirements. Treat them as separate tax jurisdictions in your ERP and verify their rules independently.

Rolling an ERP out across several European entities? Netray can review your tax code and localization setup against the actual transactions in your system and flag mismatches before go-live.

Talk to an Expert Explore More Free Tools

Related Tools

Country & Tax

More Country & Tax tools

See all

Back to All Tools