Tipos de IVA UE 2026 — Los 27 Estados Miembros
Tipos de IVA completos y actualizados para los 27 países de la UE. Busca, ordena y compara.
27
Estados miembros UE
21.9%
Tipo Medio
17%
Más bajo (Luxembourg)
27%
Más alto (Hungary)
| País ↑ | Estándar | Reducido | Superreducido | Parking |
|---|---|---|---|---|
AustriaAT | 20% | 10%, 13% | — | 13% |
BelgiumBE Mar 2026: Hotels and campsites moved from 6% to 12%. Takeaway food and entertainment also moved to 12%. | 21% | 6%, 12% | — | 12% |
BulgariaBG | 20% | 9% | — | — |
CroatiaHR | 25% | 5%, 13% | — | — |
CyprusCY | 19% | 5%, 9% | — | — |
Czech RepublicCZ | 21% | 0%, 12% | — | — |
DenmarkDK | 25% | — | — | — |
EstoniaEE Jul 2025: Standard rate increased from 22% to 24%. Jan 2025: Accommodation rate increased from 9% to 13%. | 24% | 9%, 13% | — | — |
FinlandFI Sep 2024: Standard rate increased from 24% to 25.5%. Jan 2026: Reduced rate decreased from 14% to 13.5%. | 25.5% | 10%, 13.5% | — | — |
FranceFR | 20% | 5.5%, 10% | 2.1% | — |
GermanyDE Jan 2026: Restaurant and catering food permanently reduced from 19% to 7%. Beverages remain at 19%. | 19% | 7% | — | — |
GreeceGR Jan 2026: 30% VAT discount for 24 small Aegean islands. Mainland rates unchanged. | 24% | 6%, 13% | — | — |
HungaryHU | 27% | 5%, 18% | — | — |
IrelandIE Jul 2026: Catering/restaurant and hairdressing reduced to 9%. Electricity and gas kept at 9% until Oct 2030. | 23% | 9%, 13.5% | 4.8% | 13.5% |
ItalyIT | 22% | 5%, 10% | 4% | — |
LatviaLV 2026: 5% for qualifying books/media. Jul 2026: Temporary 12% on basic foods for one year. Permanent 12% on fresh fruit and vegetables. | 21% | 5%, 12% | — | — |
LithuaniaLT Jan 2026: 9% rate abolished. Accommodation and transport moved to 12%. Books and medicines moved to 5%. Thermal energy moved to 21%. | 21% | 5%, 12% | — | — |
LuxembourgLU | 17% | 8% | 3% | 14% |
MaltaMT | 18% | 5%, 7% | — | — |
NetherlandsNL Jan 2026: Hotel and short-stay accommodation (incl. Airbnb) moved from 9% to 21%. Camping remains at 9%. | 21% | 9% | — | — |
PolandPL | 23% | 5%, 8% | — | — |
PortugalPT | 23% | 6%, 13% | — | 13% |
RomaniaRO Aug 2025: Standard rate increased from 19% to 21%. Previous 5% and 9% reduced rates consolidated into single 11%. | 21% | 11% | — | — |
SlovakiaSK Jan 2025: Standard rate increased from 20% to 23%. Reduced 10% replaced by 19%. Jan 2026: Sugary/salty foods moved from 19% to 23%. | 23% | 5%, 19% | — | — |
SloveniaSI | 22% | 5%, 9.5% | — | — |
SpainES | 21% | 10% | 4% | — |
SwedenSE | 25% | 6%, 12% | — | — |
Tipos verificados marzo 2026. Fuentes: Comisión Europea, autoridades fiscales nacionales.
Reglas Clave del IVA UE para Vendedores Transfronterizos
Ventanilla Única (OSS)
Umbral anual para ventas B2C transfronterizas de servicios digitales y ventas a distancia intra-UE.
€10,000
Umbral anual B2C transfronterizo
Ventanilla Única de Importación (IOSS)
Para bienes importados a la UE con valor inferior a este importe, el IVA se cobra en el punto de venta.
€150
Umbral de bienes importados
Exención IVA PYME (Nuevo 2025)
Las empresas UE con facturación inferior a este umbral en los 27 estados pueden aplicar exenciones IVA nacionales en otros estados miembros.
€100,000
Tope de facturación anual UE
Inversión del Sujeto Pasivo B2B
En servicios B2B transfronterizos, el cliente declara el IVA en lugar del proveedor.
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