VAT for e-services of foreign companies

What is VAT?

VAT (a value-added tax) is a consumption tax placed on a product whenever value added at each stage of the supply chain, from production to the point of sale. You can only charge VAT if your business registered for VAT.

Most countries regulate the VAT payments for companies established in this country as well as for foreign companies that supply services for customers from this country.

What are electronically supplied services of foreign companies?

Services supplied from abroad which are delivered over the Internet or an electronic network (supply games, website supply, supply of software and its updates and others).

When buying electronically supplied services online, VAT is due. The seller will charge the VAT rate applicable in the country where the customer is established, has a permanent address or usually reside.

For instance, if a private person residing in Germany buys a game from an online store in France, according to the rules of VAT paid in the EU, the French company must charge from the buyer the VAT amount at German rates and has to pay its VAT to Germany.

VAT rates

Actual rates applied vary between countries and between certain types of products.

You can check the VAT rates applied in each country:

Country Tax currency Rate
Australia AUD 10%
Austria EUR 20%
Albania ALL 20%
Argentina ARS 21%
Armenia AMD 20%
Bahrain BHD 5%
Belarus BYN 20%
Belgium EUR 21%
Bulgaria EUR 20%
Brazil BRL 17%-19% *
United Kingdom EUR 20%
Hungary EUR 27%
Ghana GHC 12.5%
Germany EUR 19%
Greece EUR 24%
Denmark EUR 25%
Egypt EGP 14%
India INR 18%
Ireland EUR 23%
Iceland ISK 24%
Spain EUR 21%
Italy EUR 22%
Canada (Quebec) CAD 9.975%
Kenya KES 16%
Cyprus EUR 19%
Colombia COP 19%
Latvia EUR 21%
Lithuania EUR 21%
Liechtenstein CHF 7.7%
Luxembourg EUR 17%
Malta EUR 18%
Netherlands EUR 21%
New Zealand NZD 15%
Norway NOK 25%
Poland EUR 23%
Portugal EUR 23%
Republic of Korea KRW 10%
Russia RUB 20%
Romania EUR 19%
Saudi Arabia SAR 5%
Serbia RSD 20%
Singapore SGD 7%
Slovakia EUR 20%
Slovenia EUR 22%
USA USD up to 20% *
Taiwan, China TWD 5%
Tanzania TZS 18%
Turkey TRY 18%
Uruguay UYU 22%
Finland EUR 24%
France EUR 20%
Croatia EUR 25%
Czech Republic EUR 21%
Switzerland CHF 7.7%
Sweden EUR 25%
Estonia EUR 20%
South Africa ZAR 15%
Japan JPY 8%
* - the rate depends on the state



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