VAT rates in Europe: how they have evolved since 1970
When the United Kingdom introduced VAT in 1973 — on joining the EEC, replacing the old Purchase Tax — the standard rate was 10 per cent. Today it is twice that, and almost every country in Europe has travelled the same road: the direction was always up, only pace and extent differ. The chart shows the standard rates of 31 countries (EU, Switzerland, United Kingdom, Norway, Andorra) from 1970 until today. Pick up to six countries and compare their trajectories.
Standard rates in per cent, as of 2026-07. Scroll left to travel back in time — the panel on the right shows the values at the edge of the view. The grey curves mark the highest and lowest rate in Europe at any point. Temporary cuts (e.g. Germany, July–December 2020) are included. Dashed or marked with *: the Swiss turnover tax (WUST, until 1994) — the predecessor was not a VAT, but it counts in the comparison.
All current rates
| Country | Standard rate | Reduced rates |
|---|---|---|
  Switzerland/Liechtenstein |
8.1% | 3.8 / 2.6% |
 Hungary |
27.0% | 18.0 / 5.0% |
 Finland |
25.5% | 13.5 / 10.0% |
 Denmark |
25.0% | – |
 Croatia |
25.0% | 13.0 / 5.0% |
 Norway |
25.0% | 15.0 / 12.0% |
 Sweden |
25.0% | 12.0 / 6.0% |
 Estonia |
24.0% | 13.0 / 9.0% |
 Greece |
24.0% | 13.0 / 6.0% |
 Ireland |
23.0% | 13.5 / 9.0 / 4.8% |
 Poland |
23.0% | 8.0 / 5.0% |
 Portugal |
23.0% | 13.0 / 6.0% |
 Slovakia |
23.0% | 19.0 / 5.0% |
 Italy |
22.0% | 10.0 / 5.0 / 4.0% |
 Slovenia |
22.0% | 9.5 / 5.0% |
 Belgium |
21.0% | 12.0 / 6.0% |
 Czechia |
21.0% | 12.0% |
 Spain |
21.0% | 10.0 / 4.0% |
 Lithuania |
21.0% | 12.0 / 5.0% |
 Latvia |
21.0% | 12.0 / 5.0% |
 Netherlands |
21.0% | 9.0% |
 Romania |
21.0% | 11.0% |
 Austria |
20.0% | 13.0 / 10.0 / 4.9% |
 Bulgaria |
20.0% | 9.0% |
  France/Monaco |
20.0% | 10.0 / 5.5 / 2.1% |
 United Kingdom |
20.0% | 5.0% |
 Cyprus |
19.0% | 9.0 / 5.0 / 3.0% |
 Germany |
19.0% | 7.0% |
 Malta |
18.0% | 7.0 / 5.0% |
 Luxembourg |
17.0% | 8.0 / 3.0% |
 Andorra |
4.5% | 2.5 / 1.0% |
A one-way street with exceptions
Across five decades, standard rates have known almost only one direction. Cuts were rare and mostly temporary: Germany went down to 16 per cent in the second half of 2020, Ireland paused similarly — permanent reductions remain the great exception.
Nobody started from zero, by the way — before VAT, almost every country levied cascading turnover taxes whose rates are not comparable. Only the Swiss WUST (single-stage, until 1994) is: the dashed line in the chart. VAT followed in 1995 — in single digits to this day, via the customs union also covering Liechtenstein. Europe's lowest VAT, though, belongs to Andorra since 2013: 4.5 per cent IGI.
Why this matters for invoicing
Every rate change means adjusting: price lists, quotes, recurring invoices, splitting services across the cut-off date. GrandTotal ships with the current rates of all countries, and historical documents keep the rate of their service period. How filing with the tax authorities works is covered in the posts on the Swiss VAT declaration and on e-invoicing mandates in Europe.
Data as of 2026-07. Sources: European Commission ("VAT rates applied in the Member States", Taxes in Europe Database), FTA Switzerland, HMRC, Skatteetaten, OECD. Standard rates as of the year they took effect; reduced rates as of July 2026; Swiss WUST 1941–1994 per the FTA chronicle and the 1958 federal financial order.