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.
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AgentaOS (2026). EU VAT rates for digital products (2026). https://agentaos.ai/tools/eu-vat-rates-digital-products<a href="https://agentaos.ai/tools/eu-vat-rates-digital-products">EU VAT rates for digital products (2026), AgentaOS</a>Change how you sell. Grow revenue 4×.
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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).
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