Taux de TVA UE 2026 — Les 27 États Membres
Taux de TVA complets et à jour pour les 27 pays de l'UE. Recherchez, triez et comparez les taux.
27
États membres UE
21.9%
Taux Moyen
17%
Plus bas (Luxembourg)
27%
Plus haut (Hungary)
| Pays ↑ | Normal | Réduit | Super-réduit | 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% | — | — |
Taux vérifiés mars 2026. Sources : Commission européenne, autorités fiscales nationales.
Règles TVA UE Clés pour les Vendeurs Transfrontaliers
Guichet Unique (OSS)
Seuil annuel pour les ventes B2C transfrontalières de services numériques et ventes à distance intra-UE.
€10,000
Seuil annuel B2C transfrontalier
Guichet Unique Import (IOSS)
Pour les biens importés dans l'UE d'une valeur inférieure à ce montant, la TVA est collectée au point de vente.
€150
Seuil des biens importés
Exonération TVA PME (Nouveau 2025)
Les entreprises UE sous ce chiffre d'affaires dans les 27 États peuvent appliquer les exonérations TVA PME nationales dans d'autres États membres.
€100,000
Plafond de CA annuel UE
Autoliquidation B2B
Pour les services B2B transfrontaliers, le client est responsable de la TVA au lieu du fournisseur.
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