EU VAT rate changes: which countries changed in 2025 and 2026?

In brief

• The log is a selection. It holds only changes we opened in an official source of the country. If your country is missing, that does not mean nothing changed there.
• In the OSS the rate of the destination country counts. From the 10,000-euro threshold, the rate of the country where the goods arrive applies (section 3c (1) and (4) UStG; BZSt).
• The date of supply decides. Estonia and Finland agree that the time of delivery or supply counts, not the order date.

Change log: what changed and when?

The table is ordered by date. Which goods fall under a reduced rate is decided by each country; the table states only what the source says in so many words.

Finland

The general rate rose from 24 to 25.5 percent on 1 September 2024. The tax administration names the time of delivery as the test: if someone orders in August 2024 and the goods are delivered in September, 25.5 percent applies. Changes to the reduced rates followed on 1 January 2025 (books: 14 percent) and on 1 January 2026: the reduced rate of 14 percent fell to 13.5 percent; the administration names books, accommodation, tickets and gym memberships as examples.

Slovakia

Since 1 January 2025 Slovakia has three rates: the standard rate of 23 percent and two reduced rates of 19 and 5 percent (Financial Administration). The standard rate was raised from 20 to 23 percent. Since 1 January 2026, several foods have also moved from 19 percent to the standard rate of 23 percent (Financial Administration). Which goods fall under 19 percent and which under 5 percent is in the country's own source; for a specific item, check it there before you enter the rate.

Estonia

Since 1 July 2025 the standard rate is 24 percent instead of 22 percent. The Tax and Customs Board stresses that the correct rate must be chosen by the time of supply and gives examples: a supply made in full in June 2025 is taxed at 22 percent; if the rest of a delivery is only supplied in August, 24 percent applies to that rest.

Romania

Since 1 August 2025, under Law No. 141/2025, Romania has a standard rate of 21 percent and only one reduced rate of 11 percent (ANAF); only for certain housing did the law keep 9 percent as a transition until 31 July 2026. The reduced rate applies, for example, to human medicines and to food and drink, with exceptions that the authority lists. For your goods, use the ANAF overview.

Sweden

Since 1 April 2026 the rate on food is 6 percent instead of 12 percent; the cut applies until 31 December 2027 (Skatteverket). For a seller this means: check for every item whether it counts as food, and mind the end date.

Which rate applies if the order and the delivery fall before and after the change?

That depends on the country, and the country's own source decides. Estonia (Tax and Customs Board) and Finland (Finnish Tax Administration) go by the time of supply; Finland gives an example: goods ordered in August and delivered in September fall under the new rate. An advance payment can follow its own rules; the administrations' examples show this. For any other country: do not conclude from these examples, read the country's source.

Common mistakes

• Taking a rate from an old table. Rates change. Check the date of the source before you type the rate into the OSS return.
• Mixing up the date of the change with the order date. Estonia and Finland go by delivery.
• Applying the standard rate to goods with a reduced rate, or the other way round. Romania, for example, has only one reduced rate now, Slovakia has two.
• Missing limited cuts. Sweden's food rate of 6 percent applies until 31 December 2027.

How VAT GPT helps

VAT GPT keeps the VAT rates of all EU countries with the date from which they apply. For a sale or an invoice, VAT GPT uses the rate in force on the transaction or invoice date, not today's rate. A new rate is reviewed with a "valid from" date and a source and is taken over only after approval; the old rate stays for earlier sales.

1. You upload your Amazon and eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
2. VAT GPT calculates the OSS return for all EU countries. You check and confirm.
3. With VAT GPT Pro you send the OSS return to the BZSt.

There is Free (basic functions, free of charge) and Go (30 days free with all Pro features). Try for free now

Not tax advice: the content does not replace individual advice.

Frequently asked questions

Which EU countries changed their VAT in 2025? According to the official sources we opened: Slovakia (standard rate 23 percent from 1 January 2025), Estonia (24 percent from 1 July 2025) and Romania (21 percent from 1 August 2025). In Finland a reduced rate changed in 2025 (books: 14 percent). The list is a selection, not a complete record.

Which EU countries changed their rates in 2026? According to the official sources we opened: Finland cut the reduced rate from 14 to 13.5 percent (1 January 2026), Slovakia moved several foods from 19 to 23 percent (1 January 2026), Sweden cut the rate on food to 6 percent (1 April 2026). The list is a selection, not a complete record.

Where do I find the current rates of all countries? In the table OSS VAT rates of the EU countries: an overview, which is based on the page of the EU Commission.

Do I have to redo my OSS return after a change? Not if, for each supply, you used the rate that applied under the country's source (Estonia and Finland: time of supply). If you used a wrong rate in a return you already sent, see Correct an OSS return.

Read next

• OSS VAT rates of the EU countries: an overview
• Correct an OSS return: amending earlier quarters
• The EU VAT OSS threshold of 10,000 euros: examples
• How to submit an OSS VAT return in Germany
• German VAT rates: 19 and 7 percent

Sources

• Finnish Tax Administration: Arvonlisäverokantojen muutostilanteet (Finnish)
• Slovak Financial Administration: Sadzby dane (Slovak)
• Slovak Financial Administration: S konsolidáciou prichádzajú aj úpravy pri DPH (Slovak)
• Estonian Tax and Customs Board: Value added tax
• Estonian Tax and Customs Board: Standard VAT rate
• ANAF Romania: Principalele modificări ale cotelor de TVA, Law No. 141/2025 (Romanian)
• Skatteverket: Livsmedelsmomsen sänks till 6 procent (Swedish)
• BZSt: One-Stop-Shop, EU scheme (German)
• Section 3c UStG (German)