TikTok Shop EU VAT Rates by Country (2026)

As of February 2026. Standard VAT rates for all 27 EU member states plus the UK.

Quick Answer

TikTok Shop operates as a deemed supplier in the EU, collecting and remitting VAT on behalf of sellers. Standard VAT rates range from 17% (Luxembourg) to 27% (Hungary). Germany's rate is 19%, France 20%, Italy 22%, Spain 21%.

What Is the Deemed Supplier Model?

Since July 2021, online marketplaces like TikTok Shop are considered the “deemed supplier” for VAT purposes on B2C sales in the EU. This means:

  • TikTok Shop collects VAT from the buyer at checkout
  • TikTok Shop remits VAT to the relevant tax authority
  • Sellers receive revenue after VAT has been deducted
  • Sellers do not need to register for VAT in every EU country they sell to (TikTok handles cross-border VAT via the Import One-Stop Shop)

This simplifies compliance for sellers but also means the VAT is extracted from your selling price — reducing your net revenue.

Standard VAT Rates by Country

The table below shows standard VAT rates for all EU member states and the UK, sorted from highest to lowest. These are the rates applied to most consumer goods sold on TikTok Shop.

Standard VAT rates for EU member states and UK, sorted highest to lowest
CountryCodeStandard VAT Rate
🇭🇺 HungaryHU27%
🇭🇷 CroatiaHR25%
🇩🇰 DenmarkDK25%
🇸🇪 SwedenSE25%
🇪🇪 EstoniaEE24%
🇫🇮 FinlandFI24%
🇬🇷 GreeceGR24%
🇮🇪 IrelandIE23%
🇵🇱 PolandPL23%
🇵🇹 PortugalPT23%
🇮🇹 ItalyIT22%
🇸🇮 SloveniaSI22%
🇧🇪 BelgiumBE21%
🇨🇿 Czech RepublicCZ21%
🇱🇻 LatviaLV21%
🇱🇹 LithuaniaLT21%
🇳🇱 NetherlandsNL21%
🇷🇴 RomaniaRO21%
🇪🇸 SpainES21%
🇦🇹 AustriaAT20%
🇧🇬 BulgariaBG20%
🇫🇷 FranceFR20%
🇸🇰 SlovakiaSK20%
🇬🇧 United KingdomUK20%
🇨🇾 CyprusCY19%
🇩🇪 GermanyDE19%
🇲🇹 MaltaMT18%
🇱🇺 LuxembourgLU17%

How VAT Affects Your TikTok Shop Pricing

EU prices on TikTok Shop are VAT-inclusive, meaning the price the buyer sees already contains VAT. The VAT is extracted from your selling price using this formula:

VAT = Selling Price × VAT Rate / (1 + VAT Rate)

Example: €25 product sold in Germany (19% VAT)

  • VAT = €25 × 0.19 / 1.19 = €3.99
  • Net revenue (before other fees) = €25 - €3.99 = €21.01

Same product in Hungary (27% VAT)

  • VAT = €25 × 0.27 / 1.27 = €5.31
  • Net revenue (before other fees) = €25 - €5.31 = €19.69

The country of sale significantly impacts your net revenue. Calculate your profit by country →

One-Stop Shop (OSS) and Cross-Border Sales

The EU's One-Stop Shop (OSS) system, introduced in July 2021, simplifies VAT compliance for cross-border e-commerce. Under OSS:

  • The €10,000 annual threshold for cross-border B2C sales within the EU determines whether the seller's home country VAT rate or the buyer's country rate applies
  • Since TikTok Shop acts as the deemed supplier, it applies the buyer's country VAT rate to each transaction
  • Sellers generally do not need to manage OSS registration themselves for marketplace-facilitated sales

Source: EU Commission VAT Rate Database, TikTok Seller Center — Finance & Tax Documentation

Last verified: 27 February 2026

Rates may change. Always verify with your TikTok Seller Center dashboard.