How to read this table
Every EU country must have a standard rate of at least 15%; it applies to most goods and services, including almost all freelance services. Countries may also apply one or two reduced rates (minimum 5%) to the categories listed in Annex III of the VAT Directive. Super-reduced (below 5%) and parking rates (at least 12%) are historic special rates some countries are allowed to keep.
Which rate applies to a freelancer?
- Client in your own country: your country's rate (if you are VAT registered).
- Business client in another EU country: for most services no VAT is charged by you; the client self-accounts under the reverse charge. Use the reverse-charge wording generator.
- Private client in another EU country: for most services your own country's VAT applies. For electronically supplied, telecom and broadcasting services above the EUR 10,000 EU-wide threshold, the customer's country rate applies (usually via OSS).
- Client outside the EU: B2B services are generally outside the scope of EU VAT. Check the specific rules for your service.
Before applying the reverse charge, check the client's VAT number with the VAT number format checker and then in VIES.