VAT system in the EU
The European Union has revised the sales tax system specifically for e-commerce. This is intended to prevent tax avoidance for online retailers inside and outside the EU in the future. This regulation applies to cross-border B2C trade and comes into force on July 1, 2021.
Wuppertools.de participates in the One-Stop-Shop (OSS) procedure and adjusts the sales tax taking into account the delivery address.
The following tax rates are used for sales to private individuals within the European Union:
EU member | Country abbreviation | Standard rate in % |
Austria | AT | 20 |
Belgium | BE | 21 |
Bulgaria | BG | 20 |
Cyprus | CY | 19 |
Czech Republic | CZ | 21 |
Germany | DE | 19 |
Denmark | DK | 25 |
Estonia | EE | 20 |
Greece | EL | 24 |
Spain | ES | 21 |
Finland | FI | 24 |
France | FR | 20 |
Croatia | HR | 25 |
Hungary | HU | 27 |
Ireland | IE | 23 |
Italy | IT | 22 |
Lithuania | LT | 21 |
Luxembourg | LU | 17 |
Latvia | LV | 21 |
Malta | MT | 18 |
Netherlands | NL | 21 |
Poland | PL | 23 |
Portugal | PT | 23 |
Romania | RO | 19 |
Sweden | SE | 25 |
Slovenia | SI | 22 |
Slovakia | SK | 20 |