EU VAT rates 2026 for digital products
Digital products and SaaS sold to EU consumers are taxed at the buyer’s country rate: from 17% in Luxembourg to 27% in Hungary in 2026. Sellers outside the EU owe it from the first sale. All 27 rates below, with a calculator.
VAT on your price
Business buyers with a valid VAT number are usually charged no VAT (reverse charge); this is for consumers.
EU VAT rates, highest first
| Country | Code | Standard rate |
|---|---|---|
| Hungary | HU | 27% |
| Finland | FI | 25.5% |
| Croatia | HR | 25% |
| Denmark | DK | 25% |
| Sweden | SE | 25% |
| Estonia | EE | 24% |
| Greece | GR | 24% |
| Ireland | IE | 23% |
| Poland | PL | 23% |
| Portugal | PT | 23% |
| Slovakia | SK | 23% |
| Italy | IT | 22% |
| Slovenia | SI | 22% |
| Belgium | BE | 21% |
| Czechia | CZ | 21% |
| Latvia | LV | 21% |
| Lithuania | LT | 21% |
| Netherlands | NL | 21% |
| Romania | RO | 21% |
| Spain | ES | 21% |
| Austria | AT | 20% |
| Bulgaria | BG | 20% |
| France | FR | 20% |
| Cyprus | CY | 19% |
| Germany | DE | 19% |
| Malta | MT | 18% |
| Luxembourg | LU | 17% |
Standard rates, which apply to SaaS and most digital services. Changes in the last two years: Slovakia 20% to 23% (1 January 2025), Estonia 22% to 24% (1 July 2025), Romania 19% to 21% (1 August 2025), Finland 24% to 25.5% (1 September 2024). Some countries apply a reduced rate to e-books and online publications; check the European Commission’s Taxes in Europe Database for those. Checked 18 October 2026.
Who must collect EU VAT
- Selling to EU consumers from outside the EUVAT is due from the first sale, at the buyer’s rate. You register for the EU’s non-Union One-Stop Shop (OSS) and file every quarter, or you sell through a merchant of record that charges and files it for you.
- Selling from inside the EUBelow €10,000 a year of cross-border consumer sales you can charge your home rate; above it, the buyer’s rate through OSS.
- Selling to EU businessesWith a valid VAT number, the buyer usually accounts for the VAT (reverse charge) and you charge none.
With AgentaOS as merchant of record, AgentaOS is the seller: it charges the right rate at checkout, files it, and pays you the rest. More: EU VAT when you sell from outside the EU.
Related questions
What VAT rate applies to digital products sold in the EU?
The standard VAT rate of the buyer’s country for consumers, from 17% in Luxembourg to 27% in Hungary in 2026. Business buyers with a VAT number are usually reverse charged.
Which EU country has the highest VAT rate?
Hungary, at 27%, followed by Croatia, Denmark and Sweden at 25% and Finland at 25.5%.
Which EU country has the lowest VAT rate?
Luxembourg, at 17%, then Malta at 18% and Cyprus and Germany at 19%.
Do I need to charge EU VAT if I sell from outside the EU?
Yes, on sales of digital products to EU consumers, from the first sale. You register for the non-Union OSS or use a merchant of record that handles it.
Did EU VAT rates change recently?
Yes: Finland to 25.5% (September 2024), Slovakia to 23% (January 2025), Estonia to 24% (July 2025) and Romania to 21% (August 2025).