OSS VAT rates of the EU countries: an overview

In short

• Scope: distance sales to private customers above the €10,000 threshold or after waiving it (§ 3c (1) and (4) UStG).
• 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.

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.

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, but 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.

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. 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.

How to enter the rates 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.

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.

How VAT GPT helps

VAT GPT stores the tax rates of all EU countries centrally, each with its validity date. In three steps:

1. Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
2. Check: VAT GPT calculates the VAT for Germany and the EU (OSS). For the 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 for them; uncertain assignments are flagged for review. You check and confirm.
3. Send: With VAT GPT Pro, the OSS return for all EU countries goes directly to the BZSt.

You register for the OSS in the BZStOnline portal. Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. There is Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

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.

Further reading

• Filing the OSS return: threshold, deadlines and steps for online sellers
• The EU VAT OSS threshold of 10,000 euros: examples
• Distance sales under § 3c UStG: what online sellers report
• OSS for Amazon sellers: what applies to EU sales
• OSS vs local VAT registration in EU countries: which fits when?

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

Sources

• Your Europe: VAT rules and rates, European Commission
• European Commission: VAT rates
• § 3c UStG (in German)
• BZSt: One-Stop-Shop, EU scheme (in German)