EU VAT rates on digital products in 2026: all 27 countries
Software, license keys, downloads and subscriptions sold to consumers in the EU are taxed at the VAT rate of the buyer's country. Here are the standard rates for all 27 member states in 2026, the changes of the last two years, and the rules that decide which rate you charge.
Standard VAT rates in the EU, 2026
| Country | Standard rate |
|---|
| Austria | 20% |
| Belgium | 21% |
| Bulgaria | 20% |
| Croatia | 25% |
| Cyprus | 19% |
| Czechia | 21% |
| Denmark | 25% |
| Estonia | 24% |
| Finland | 25.5% |
| France | 20% |
| Germany | 19% |
| Greece | 24% |
| Hungary | 27% |
| Ireland | 23% |
| Italy | 22% |
| Latvia | 21% |
| Lithuania | 21% |
| Luxembourg | 17% |
| Malta | 18% |
| Netherlands | 21% |
| Poland | 23% |
| Portugal | 23% |
| Romania | 21% |
| Slovakia | 23% |
| Slovenia | 22% |
| Spain | 21% |
| Sweden | 25% |
Hungary has the highest standard rate at 27% and Luxembourg the lowest at 17%. Portugal's 23% is the mainland rate, and Madeira and the Azores charge less. The Canary Islands, Ceuta and Melilla are outside the EU VAT area altogether.
Which rate applies to a digital product
Most digital products count as electronically supplied services in EU VAT law: software and apps, license keys for your own software, downloads, game assets, memberships and subscriptions. They take the standard rate of the buyer's country. Many countries tax e-books and digital newspapers at a reduced rate, so check publications separately.
Who buys matters too. A consumer pays the VAT of the country they live in. A business with a valid VAT number in another EU country buys under the reverse charge: you charge no VAT, and the buyer accounts for it in its own return.
A seller based outside the EU owes VAT from its first sale to an EU consumer. Sellers based in the EU get a threshold of €10,000 a year across all their cross-border sales to consumers, and below it they may charge their home country's rate.
Rate changes in 2024 and 2025
- Finland raised its standard rate from 24% to 25.5% on 1 September 2024.
- Slovakia raised it from 20% to 23% on 1 January 2025.
- Estonia raised it from 22% to 24% on 1 July 2025.
- Romania raised it from 19% to 21% on 1 August 2025.
Plenty of tables online still show the old rates for these four countries, so check the date on any list you copy from.
Filing through the One Stop Shop
Without a simplification you would need a VAT registration in every country you sell to. The One Stop Shop (OSS) lets a seller register in one member state and file a single quarterly return for its sales to consumers in all 27. The Union scheme is for businesses established in the EU. The non-Union scheme is for businesses outside the EU that sell services to EU consumers.
How Skalp handles it
Skalp is the merchant of record on every sale, so it sells to the buyer in its own name and the VAT is Skalp's to collect and report. You set a net price. At checkout the buyer picks their country and sees its VAT added on top, and a business can enter its VAT number to buy under the reverse charge. Skalp issues the invoice and files the VAT through the non-Union OSS scheme, under its registration in Ireland.
Take a €20 product. A buyer in Germany pays €23.80, a buyer in Hungary €25.40 and a buyer in Luxembourg €23.40. Your share comes from the €20 net price every time: Skalp keeps 10%, or 7% once your sales over the last 30 days pass $20,000, so you get €18 per sale at the standard fee. More on how a merchant of record works.
Questions people ask
Do I need a VAT number in every EU country?
No. Under the One Stop Shop you register in one country and file one return for all EU sales to consumers. When a merchant of record such as Skalp sells for you, the VAT is its obligation.
Is the rate based on my country or the buyer's?
On sales to consumers, the buyer's. A seller based in the EU can use its home rate only while its cross-border consumer sales stay under €10,000 a year.
Do prices on Skalp include VAT?
Prices on Skalp are net. The VAT for the buyer's country is added at checkout, so you get the same share wherever the buyer lives.
What about the UK, Norway and Switzerland?
They are outside the EU and tax digital sales under their own rules and thresholds. The table above covers the 27 EU member states only.