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 MP3 downloads.
Sales of digital products and services including Kindle content, Amazon Apps, Software & Digital Games (including prepaid gaming cards), MP3 downloads, Cloud Player, 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 visit the Delivery Restrictions help page.
For more information about items that qualify for a UK VAT rate of 0%, please visit the Items Eligible for 0% VAT Rate help page.
Table 1. VAT Rates
| Books |
Children's Apparel |
Children's Car Seats |
Protective Boots and Helmets |
All Other Items |
Giftwrap |
Delivery |
| Austria |
10% |
20% |
20% |
20% |
20% |
20% |
Varies depending on contents |
| Belgium |
6% |
21% |
21% |
21% |
21% |
21% |
Varies depending on contents |
| Bulgaria |
20% |
20% |
20% |
20% |
20% |
20% |
20% |
| Croatia |
5% |
25% |
25% |
25% |
25% |
25% |
Varies depending on contents |
| Cyprus |
5% |
19% |
5% |
19% |
19% |
19% |
Varies depending on contents |
| Czech Republic |
15% |
21% |
15% |
21% |
21% |
21% |
Varies depending on contents |
| Denmark |
25% |
25% |
25% |
25% |
25% |
25% |
Varies depending on contents |
| Estonia |
9% |
20% |
20% |
20% |
20% |
20% |
Varies depending on contents |
| Finland |
10% |
24% |
24% |
24% |
24% |
24% |
Varies depending on contents |
| France and Monaco |
5.5% |
20% |
20% |
20% |
20% |
20% |
Varies depending on contents |
| Germany |
7% |
19% |
19% |
19% |
19% |
19% |
Varies depending on contents |
| Great Britain & Northern Ireland |
0% |
0% - click here for more information |
5% |
0% - click here for more information |
20% |
20% |
Varies depending on contents |
| Greece |
6.5% |
23% |
23% |
23% |
23% |
23% |
Varies depending on contents |
| Hungary |
5% |
27% |
27% |
27% |
27% |
27% |
Varies depending on contents |
| Republic of Ireland |
0% |
0% |
13.5% |
23% |
23% |
23% |
Varies depending on contents |
| Italy |
4% |
22% |
22% |
22% |
22% |
22% |
Varies depending on contents |
| Latvia |
12% |
21% |
21% |
21% |
21% |
21% |
Varies depending on contents |
| Lithuania |
9% |
21% |
21% |
21% |
21% |
21% |
Varies depending on contents |
| Luxembourg |
3% |
3% |
15% |
15% |
15% |
15% |
Varies depending on contents |
| Malta |
5% |
18% |
18% |
18% |
18% |
18% |
Varies depending on contents |
| Netherlands |
6% |
21% |
21% |
21% |
21% |
21% |
Varies depending on contents |
| Poland |
5% |
23% |
8% |
23% |
23% |
23% |
Varies depending on contents |
| Portugal |
6% |
23% |
6% |
23% |
23% |
23% |
Varies depending on contents |
| Romania |
9% |
24% |
24% |
24% |
24% |
24% |
Varies depending on contents |
| Slovak Republic |
10% |
20% |
20% |
20% |
20% |
20% |
Varies depending on contents |
| Slovenia |
9.5% |
22% |
22% |
22% |
22% |
22% |
Varies depending on contents |
| Spain |
4% |
21% |
21% |
21% |
21% |
21% |
Varies depending on contents |
| Sweden |
6% |
25% |
25% |
25% |
25% |
25% |
Varies depending on contents |
