VAT Rates

VAT Rates may vary depending on the destination country and items being delivered.

The table below shows the VAT rates charged by Amazon.co.uk on physical goods dispatched to EU destinations. The VAT rates below are not applicable to digital content, including Kindle content or Digital Music downloads.

Sales of digital products and services including Kindle content, Amazon Apps, Software & Digital Games (including prepaid gaming cards), Digital Music downloads, Amazon Music and Cloud Drive are shown inclusive of Luxembourg VAT rates of 15% (3% for e-books). For customers based in Iceland, Norway or Switzerland, Amazon will charge local VAT in line with local VAT legislation.

For more information on the product groups that are available for delivery to specific countries please see the Delivery Restrictions help pages.

For more information about items that qualify for a UK VAT rate of 0% please see the Items Eligible for 0% VAT Rate help page.

Note: On 1 January, 2015 the reduced VAT rate for books in the Czech Republic will decrease from 15% to 10%. The standard VAT rate in Luxembourg will increase from 15% to 17%.

Country Reduced VAT Rate Standard VAT Rate
Austria 10% (Books) 20%
Belgium 6% (Books) 21%
Bulgaria n/a 20%
Croatia 5% (Books) 25%
Cyprus 5% (Books, Children's Car Seats) 19%
Czech Republic 15% (Books, Children's Car Seats) 21%
Denmark n/a 25%
Estonia 9% (Books) 20%
Finland 10% (Books) 24%
France & Monaco 5.5% (Books) 20%
Germany 7% (Books) 19%
Great Britain & Northern Ireland

5% (Children's Car Seats)

0% (Books, Children's Apparel, Protective Boots and Helmets) - click here for more information

20%
Greece 6.5% (Books) 23%
Hungary 5% (Books) 27%
Republic of Ireland

13.5% (Children's Car Seats)

0% (Books, Children's Apparel)

23%
Italy 4% (Books) 22%
Latvia 12% (Books) 21%
Lithuania 9% (Books) 21%
Luxembourg 3% (Books, Children's Apparel) 15%
Malta 5% (Books) 18%
Netherlands 6% (Books) 21%
Poland

8% (Children's Car Seats)

5% (Books)

23%
Portugal 6% (Books, Children's Car Seats) 23%
Romania 9% (Books) 24%
Slovakia 10% (Books) 20%
Slovenia 9.5% (Books) 22%
Spain 4% (Books) 21%
Sweden 6% (Books) 25%

VAT on delivery varies depending on contents for all the above countries except Bulgaria where it's levied at 20%.

The table below shows the VAT rates charged by Amazon.co.uk on goods dispatched to European Union (EU) destinations. The VAT rate is displayed as N/A (not applicable) for countries to which Amazon.co.uk does not dispatch that particular type of product.