VAT rates largely determine purchasing demand within a country and trade between countries. The standard VAT rates in the EU in 2023 are briefly considered in this article.

VAT as a consumption tax applies to almost all goods and services that are bought and sold for use or consumption in the EU. VAT rates are divided into standard and reduced for certain goods (work, services), for example, if they are socially oriented: children's goods, veterinary services, etc. A zero VAT rate is applied when exporting goods and providing services outside the EU. The table below shows the standard VAT rates in EU countries in 2023, ranked in descending order.

VAT rates in the EU countries in 2023, %

VAT rates and conditions vary by country. Information about VAT in Poland can be found in this article.