Tax rates
If sellers in Germany, Slovakia, the Czech Republic, Poland or Austria sell their goods to end customers, they have to pay sales tax. This can vary from country to country.
If sellers sell to an end customer
- In Germany, the German VAT rates apply.
- In Slovakia, the Slovak VAT rates apply.
- In the Czech Republic, the Czech VAT rates apply.
- In Austria, the Austrian VAT rates apply.
- In Poland, the Polish VAT rates apply.
The decisive factor is therefore where the end customer is located and where the sellers deliver. The seller is responsible for invoicing.
To do this, use our partner Hellotax, who will help you to automate your tax issue professionally and efficiently. You can find more information about our partner here.
What is the VAT rate for goods in Germany?
There are different tax rates for value added tax (= sales tax) in Germany:
- The standard VAT rate is 19 percent on most goods and services.
- The reduced VAT rate is 7 percent (e.g. for some food and books).
The tax rates for Germany are set out in the Value Added Tax Act in § 12 UStG.
What is the VAT rate for goods in Slovakia?
There are different tax rates for value added tax (= sales tax) in Slovakia:
- The standard VAT rate is 20 percent (from 1st January 2025: 23 percent) on most goods and services.
- The reduced VAT rate is 10 percent (e.g. for some food and books).
You can find out more information about the Slovak VAT system on the Slovak Ministry of Finance website.
What is the VAT rate for goods in the Czech Republic?
There are different tax rates for value added tax (= sales tax) in the Czech Republic:
- The standard VAT rate is 21 percent on most goods and services.
- The reduced VAT rate on selected goods, such as basic food, is 15 percent.
- The reduced VAT rate on selected goods, such as health products and baby food, is 10 percent.
You can find out more information about the Czech VAT system on the Czech Ministry of Finance website.
What is the VAT rate for goods in Austria?
There are different tax rates for VAT in Austria:
- The standard tax rate is 20% for most goods and services.
- The reduced VAT rate for selected goods such as live plants and live animals is 13%.
- The reduced VAT rate for selected goods such as food products, medications and books is 10%.
You can find more information on the Austrian VAT system here.
What is the VAT rate for goods in Poland?
There are different tax rates for VAT in Poland:
- The standard tax rate is 23% for most goods and services.
- The reduced VAT rate for selected goods such as drugs or equipment required for medical purposes is 8%.
- The reduced VAT rate for selected goods such as books and magazines as well as certain food products is 5%.
You can find more information on the Polish VAT system here.
Disclaimer
This information does not constitute or replace legal advice. Please inform yourself of your own responsibilities and, if necessary, obtain legal advice as to whether your offered products fall under the corresponding categories and requirements.