Sources
We use primary sources only: the European Commission (Taxes in Europe Database and its published VAT rate documents, Your Europe) and national tax authorities. Secondary sources, such as consultancies or news sites, are used at most to find an official page, never as the source of a rate.
- European Commission – Taxes in Europe Database (TEDB)
- GOV.UK – VAT rates
- Skatteetaten – VAT rates
- Swiss Federal Tax Administration – VAT rates
Verification
A rate is shown only when we have read it on an official page. Each country records its sources and the date we last checked them. Countries we have not verified yet show "not yet verified", are excluded from search engines and are not offered in the calculator. Currently verified: 30 of 30 countries.
Rate categories ("applies to") are given in the source's wording and only where the source states them. The complete scope of a reduced rate is defined in national law and is often longer than the summary.
History
We aim to record rate changes back to 2020. A change appears in the history and change log only with an official source for the new rate and its effective date. Missing history means "not yet sourced", not "no change".
VAT number check
The VAT number check is a format check only, and it runs in your browser. It uses one pattern per country. A pattern is "verified" only when its structure was confirmed in official documentation, and only verified patterns are applied; for the others the check says "format not verified". No check digits are tested. A number with the right format may still be invalid.
Whether an EU number is valid can only be confirmed by the issuing member state's database through the European Commission's official VIES checker, which the check page links to. This site does not query VIES.
Calculator
The calculator works in whole cents. From a net amount it computes VAT = net × rate, rounded to 2 decimals (half away from zero), and gross = net + VAT. From a gross amount it computes net = gross ÷ (1 + rate), rounded the same way, and VAT = gross − net, so the parts always add up. Invoices may follow different national rounding rules.
Corrections
Found an error? Every page lists its sources; if a source shows something different, the source wins and we will correct the page.