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# VAT rates in different countries for an individual and legal entity

> VAT rates for individuals and organizations by country, including EU reverse charge rules and 0% rates.

Value added tax (VAT) is a consumption tax assessed on the value added to goods and services. The VAT rate charged on a Gcore invoice depends on the customer's user type (organization or individual) and country.

For an organization, providing a valid EU VAT number reduces the applicable rate to 0% (reverse charge) in most EU member states. Without a validated VAT number, the standard rate for the organization's country applies instead. For an individual, the rate depends only on the country of registration; individuals outside the EU are charged 0%.

## VAT for individuals

The following table lists the VAT rate for individuals registered in an EU member state.

| Country | Country code | VAT rate (%) |
| - | - | - |
| Austria | AT | 20 |
| Belgium | BE | 21 |
| Bulgaria | BG | 20 |
| Cyprus | CY | 19 |
| Czech Republic | CZ | 21 |
| Germany | DE | 19 |
| Croatia | HR | 25 |
| Denmark | DK | 25 |
| Estonia | EE | 24 |
| Spain | ES | 21 |
| Finland | FI | 25.5 |
| France | FR | 20 |
| Greece | GR | 24 |
| 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 | 21 |
| Sweden | SE | 25 |
| Slovenia | SI | 22 |
| Slovakia | SK | 23 |

Individuals registered outside the EU are charged a VAT rate of 0%.

## VAT for organizations

An organization that signs a contract with Gcore (rather than registering directly through the site) is charged VAT according to the table below, based on whether a valid EU VAT number was provided.

| Country | Country code | Without VAT number (%) | With VAT number (%) |
| - | - | - | - |
| Austria | AT | 20 | 0 |
| Belgium | BE | 21 | 0 |
| Bulgaria | BG | 20 | 0 |
| Cyprus | CY | 19 | 0 |
| Czech Republic | CZ | 21 | 0 |
| Germany | DE | 19 | 0 |
| Croatia | HR | 25 | 0 |
| Denmark | DK | 25 | 0 |
| Estonia | EE | 24 | 0 |
| Spain | ES | 21 | 0 |
| Finland | FI | 25.5 | 0 |
| France | FR | 20 | 0 |
| Greece | GR | 24 | 0 |
| Hungary | HU | 27 | 0 |
| Ireland | IE | 23 | 0 |
| Italy | IT | 22 | 0 |
| Lithuania | LT | 21 | 0 |
| Luxembourg | LU | 17 | 17 |
| Latvia | LV | 21 | 0 |
| Malta | MT | 18 | 0 |
| Netherlands | NL | 21 | 0 |
| Poland | PL | 23 | 0 |
| Portugal | PT | 23 | 0 |
| Romania | RO | 21 | 0 |
| Sweden | SE | 25 | 0 |
| Slovenia | SI | 22 | 0 |
| Slovakia | SK | 23 | 0 |

Luxembourg is the exception: since Gcore is based in Luxembourg, an organization based there is always charged the Luxembourg VAT rate, regardless of VAT number status. Organizations registered outside the EU are charged a VAT rate of 0%.