New European VAT rules for e-commerce

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  • By Artitec
New European VAT rules for e-commerce

As of 1 July 2021, there will be changes in e-commerce in the EU. The new EU e-commerce VAT scheme will apply from 1 July. On the invoice Artitecshop will have to calculate the VAT of the EU country to which we deliver the goods.

The shipping address is therefore leading and not the invoice billing address. If you place an order in Artitecshop with a Dutch shipping address, nothing will change for you. We’ll charge 21% Dutch VAT. If you have a shipment delivered in Germany, you will pay 19% German VAT from 1 July. The invoice will then be lower. If you have your order delivered in Denmark, a VAT rate of 25% will apply and your invoice will be higher.

The consumer "including VAT price" is based on the Dutch VAT rate of 21%. The ex-VAT amount for a product always remains the same, this is legally required by the 2018 Geo-blocking regulation. Therefore within the EU our "including VAT prices" will diverge.

If you have your order delivered to a non-EU country - for example United Kingdom, Switzerland or the United States - nothing will change for you. Orders shipped to the UK will be taxed at 20% UK VAT at the point of sale for orders under 135 GBP. Other non-EU countries will not be charged any VAT at point of sale.

The table below shows the VAT rates per country. These are automatically calculated in the Artitecshop from 1 July 2021 at the checkout.

Country VAT rate
Austria 20
Belgium 21
Bulgaria 20
Cyprus 19
Czech Republic 21
Germany 19
Denmark 25
Estonia 20
Greece 24
Spain 21
Finland 24
France 20
Croatia 25
Hungary 27
Ireland 23
Italy 22
Lithuania 21
Luxembourg 17
Latvia 21
Malta 18
The Netherlands 21
Poland 23
Portugal 23
Romania 19
Sweden 25
Slovenia 22
Slovakia 20


You can read the entire law on the European Commission's official page: VAT for e-commerce. This page is only available in English, German and French.

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