欧盟增值税 EU VAT RATE

2026-05-05 11:29

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导读：在欧盟，每个国家都对在欧盟增值税指令theEUVATDirectives设定的框架内运作的税收进行了限制控制。根据产品分类征收不同的税率。欧盟增值税指令来制定了广泛的增值税规则，并将最低标准增值税税率设定为15%。每个成员国都可以以此自由设定自己的标准增值税税率。欧盟增值税指令还允许最多两种优惠税率，其中最低的税率不得低于5%-但不包括特殊税率(0%)的补贴。欧盟增值税指令

在欧盟，每个国家都对在欧盟增值税指令the EU VAT Directives设定的框架内运作的税收进行了限制控制。根据产品分类征收不同的税率。

欧盟增值税指令来制定了广泛的增值税规则，并将最低标准增值税税率设定为15%。每个成员国都可以以此自由设定自己的标准增值税税率。欧盟增值税指令还允许最多两种优惠税率，其中最低的税率不得低于 5% - 但不包括特殊税率 (0%) 的补贴。

欧盟增值税指令基本规则 EU VAT directive basic rules

增值税指令为欧盟的增值税税率设定了框架，但它允许各国政府自由设定他们选择的税率的数量和水平，仅受 2 个基本规则的约束：

规则 1：所有商品和服务的标准税率

标准税率增值税是欧盟国家必须适用于所有非免税商品和服务的税率 - 这些都包含在增值税指令的第 96 条中。不得低于15%，但没有最大值。

规则 2：欧盟国家可以选择适用一到两种优惠税率，但仅适用于增值税指令中列出的商品或服务种类

每个欧盟国家还可以选择应用一或两种优惠税率 - 这些都包含在增值税指令第 96 条中，该条：

可适用于（增值税指令附件 III 中）所列的商品或服务，但不适用于以电子方式提供的服务（增值税指令第 98(2) 条）
不得低于 5%（增值税指令第 99 条）

特殊规则（特殊税率增值税）

特殊税率增值税是指针对基本规则的多个例外。很大程度上由于历史原因和在某些条件下，许多欧盟国家被允许在过渡期内脱离这些规则，目的是允许国家法律逐渐与增值税指令保持一致。

它允许欧盟国家保持这些特殊税率 - 将税率降至 5% 以下（包括零税率），并降低指令中未列出的商品和服务的税率（增值税指令第 102-128 条）。

注意：适用于货物供应的增值税税率也适用于进口和欧盟内部采购相同的货物（增值税指令第 94 条）。

欧盟国家增值税查询表

Country	Standard %	Definition	Reduced 1 %	Relevant Definitions	Reduced 2 %	Relevant Definitions	Reduced 3 (Special Rate) %	Relevant Definitions	Zero (Special Rate) %	Relevant Definitions
Sweden	25	All other taxable goods.	12	Some food.	6	Books and newspapers.	N/A		0	N/A
Luxembourg	17	All other taxable goods.	14	Wine, and washing & cleaning products.	8	Flowers & decoration plants.	3	Food, soft drinks, children's clothing & footwear, some pharmaceutical products, some disabled medical equipment, books, newspapers, and agricultural supplies.	0	N/A
Italy	22	All other taxable goods.	10	Some food, some pharmaceutical products, some agricultural supplies, and flowers & decoration plants.	5	N/A	4	Some food, disabled medical equipment, books, newspapers, and some agricultural supplies.	0	N/A
Finland	24	All other taxable goods.	14	Food, some agricultural supplies, and soft drinks.	10	Pharmaceutical products, books, and newspapers.	N/A		0	N/A
Austria	20	All other taxable goods.	13	Some agricultural supplies, wine production, and flowers & decoration plants.	10	Pharmaceutical products, newspapers, printed books, and some agricultural supplies.	N/A		0	N/A
Ireland	23	All other taxable goods.	13.5	Some food, children's car seats, some agricultural supplies, medical & dental care, and flowers & decoration plants.	9	Some food and newspapers.	4.8	Some agricultural supplies.	0	Books, some food, some pharmaceutical products, certain feminine hygiene products, and clothing & footwear for children.
France	20	All other taxable goods.	10	Some food, some pharmaceutical products, some agricultural supplies, and flowers & decoration plants.	5.5	Some food, disabled medical equipment, and books.	2.1	Some pharmaceutical products and newspapers.	0	N/A
Poland	23	All other taxable goods.	5	Some food, fruit juice, some books, and some agricultural supplies.	8	Some food, pharmaceutical products, disabled medical equipment, children's car seats, newspapers, some agricultural supplies, and flowers & decoration plants.	N/A		0	N/A
Belgium	21	All other taxable goods.	12	Some foods and certain agricultural supplies	6	Some food, soft drinks (including water), some pharmaceutical products, some disabled medical equipment, some books, some agricultural supplies, and flowers & decoration plants.	N/A		0	Newspapers.
Portugal	23	All other taxable goods.	13	Some food, wine, and some agricultural supplies.	6	Some food, some pharmaceutical products, disabled medical equipment, books, newspapers. some agricultural supplies, some medical & dental care, and flowers & decoration plants.	N/A		0	N/A
Spain	21	All other taxable goods.	10	Some food, some pharmaceutical products;, some disabled medical equipment, agricultural supplies, some soft drinks, and glasses (eye) including frames.	4	Some food, some pharmaceutical products, some disabled medical equipment, books, and newspapers.	N/A		0	N/A
Czechia	21	All other taxable goods.	15	TBC	10	TBC
Greece	24	All other taxable goods.	13	TBC	6	TBC
Hungary	27	All other taxable goods.	18	TBC	5	TBC
Latvia	21	All other taxable goods.	12	TBC	5	TBC
Lithuania	21	All other taxable goods.	9	TBC	5	TBC
Romania	19	All other taxable goods.	9	TBC	5	TBC
Denmark	25	All other taxable goods.	N/A		N/A		N/A		0	Newspapers.
Estonia	20	All other taxable goods.	9	TBC
Germany	19	All other taxable goods.	7	Some food, disabled medical equipment, books, newspapers, medical and dental care, and flowers & decoration plants.	N/A		N/A		0	N/A
Netherlands	21	All other taxable goods.	9	Food, soft drinks, some pharmaceutical products, some disabled medical equipment, books, newspapers, agricultural supplies, and flowers & decoration plants.	N/A		N/A		0	N/A
Slovakia	20	All other taxable goods.	10	TBC
United Kingdom (no longer an EEA member)	20	All other taxable goods.	5	Children's car seats.	N/A		N/A		0	Books, food, some medical supplies, children's clothing & footwear, and seed supplies.

Reference：EU VAT Rates

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