VAT thresholds

In the European Union (EU) products and services are subject to value-added tax (VAT). Exports must be taxed on the basis of applicable law directly in some countries. That is, if you are buying as a German citizen in a company based in Poland, for example, the Polish company is required to pay the VAT in Germany to the German state and to take into account the rate applicable in the respective country, which may vary in each country. We therefore calculate in some countries the country-specific VAT of the delivery country, where we have reached the delivery threshold.* In addition, individual shipping charges (also subject to VAT) are charged in each country. Please select your country of delivery if your browser has not already detected your country. The prices in the respective delivery country are automatically adjusted with the VAT rate.

Country-specific description (tax type) General tax rate Reduced tax
Germany Mehrwertsteuer 19 % 7 %
Austria Mehrwertsteuer 20 % 10 %
Luxenburg taxe sur la valeur ajoutée (TVA) 15 % 3 %
Poland Value added tax (VAT) 23 % 8 % + 5 %
Portugal imposto sobre o valor acrescentado (IVA) 23 % 6 %
Belgium taxe sur la valeur ajoutée (TVA) + belasting over de toegevoegde waarde (BTW) 21 % 6 %
Denmark omsaetningsavgift (MOMS) 25 % 25 %
Finnland arvonlisävero (AVL) + mervärdesskatt (ML) 24 % 14 %
France taxe sur la valeur ajoutée (TVA) 20 % 5 %
Spain impuesto sobre el valor añadido (IVA) 21 % 4 %
Italy imposta sul valore aggiunto (IVA) 22 % 4 %
Ireland value added tax (VAT) 23 % 13,5 %

*The legislator distinguishes country dependent on the delivery thresholds. The obligation to calculate the VAT of the delivery country by the supplier (in this case us) depends on the country-specific delivery threshold, which is determined individually by each country. The obligation of transfer and expulsion from the supplier shall only take effect as soon as the total value of all deliveries of a company to an EU country per year exceeds the threshold set by that country.

  • References / sources:
  • Guidelines of the EC Commission of 14.06.1989, COM (89) 260 Council document. 6762/89 FISC 77
  • Council Directive 92/111 / EEC of 14.12.1992
  • Council Directive 95/7 / EC of 10.04.1995
  • Corresponding transpositions of these directives into national turnover tax laws

Link Reference (EU Directive):

For deliveries to countries outside the EU, we do not charge VAT, but country-specific import sales tax and customs duties are applicable.