VAT Rate Summary Table (EMEA)
Overview
AWS collects Tax Registration Numbers (“TRNs”) associated with VAT in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT on your service charges.
For more information on TRNs please visit Tax Help- Tax Registration Numbers.
Tax summary
|
Country
|
VAT/GST for Accounts without TRNs
|
VAT/GST for Accounts with TRNS
|
|---|---|---|
|
ALBANIA
|
20% |
- |
|
ARMENIA
|
20% |
- |
|
AUSTRIA
|
20% |
20% |
|
AZORES
|
16% |
16% |
|
BAHRAIN
|
10% |
10% |
|
BELARUS
|
20% |
- |
|
BELGIUM
|
21% |
21% |
|
BENIN
|
18% |
- |
|
BULGARIA
|
20% |
- |
|
CAMEROON
|
19.25% |
19.25% |
|
CANARY ISLANDS
|
7% |
- |
|
CROATIA
|
25% |
- |
|
CYPRUS
|
19% |
- |
|
CZECH REPUBLIC
|
21% |
21% |
|
DENMARK
|
25% |
25% |
|
EGYPT
|
14% |
- |
|
ESTONIA
|
24% |
24% |
|
FINLAND
|
25.5% |
25.5% |
|
FRANCE
|
20% |
20% |
|
GEORGIA
|
18% |
- |
|
GERMANY
|
19% |
19% |
|
GHANA
|
15% |
15% |
|
GREECE
|
24% |
24% |
|
HUNGARY
|
27% |
- |
|
ICELAND
|
20% |
- |
|
IRELAND
|
23% |
23% |
|
ISLE OF MAN
|
20% |
20% |
|
ISRAEL
|
18% |
18% |
|
ITALY
|
22% |
22% |
|
IVORY COAST
|
18% |
18% |
|
KAZAKHSTAN
|
16% |
- |
|
KYRGYZSTAN
|
12% |
12% |
|
KENYA
|
16% |
16% |
|
LATVIA
|
21% |
- |
|
LIECHTENSTEIN
|
8.10% |
8.10% |
|
LITHUANIA
|
21% |
- |
|
LUXEMBOURG
|
17% |
17% |
|
MADEIRA
|
23% |
23% |
|
MALTA
|
18% |
- |
|
MOLDOVA
|
20% |
- |
|
MONACO
|
20% |
20% |
|
NETHERLANDS
|
21% |
21% |
|
NIGERIA
|
7.50% |
7.50% |
|
NORWAY
|
25% |
25% |
|
OMAN
|
5% |
- |
|
POLAND
|
23% |
23% |
|
PORTUGAL
|
23% |
23% |
|
ROMANIA
|
19% |
19% |
|
RUSSIA
|
22% |
0% |
|
SAUDI ARABIA
|
15% |
15% |
|
SERBIA
|
20% |
20% |
|
SENEGAL
|
18% |
18% |
|
SLOVAKIA
|
23% |
- |
|
SLOVENIA
|
22% |
- |
|
SPAIN
|
21% |
21% |
|
SWEDEN
|
25% |
25% |
|
SWITZERLAND
|
8.10% |
8.10% |
|
TANZANIA
|
18% |
- |
|
TURKEY
|
20% |
20% |
|
UGANDA
|
18% |
- |
|
UKRAINE
|
20% |
- |
|
UNITED ARAB EMIRATES
|
5% |
5% |
|
UNITED KINGDOM
|
20% |
20% |
|
UZBEKISTAN
|
12% |
- |
|
ZAMBIA
|
16% |
16% |
|
ZIMBABWE
|
15% |
15% |
Rate Changes
Due to changes in tax legislation, the applicable VAT rate for AWS services may change. Please see below for a summary of applicable recent changes
2026
KAZAKHSTAN- the standard VAT rate was increased from 12% to 16% on 1 January 2026.
RUSSIA- the standard VAT rate was increased from 20% to 22% on 1 January 2026.
2025
ESTONIA-The standard VAT rate waas increased from 22% to 24% on 1 July 2025
ISRAEL-The standard VAT rate was increased from 17% to 18% on 1 January 2025.
SLOVAKIA- The standard VAT rate was increased from 20% to 23% on 1 January 2025.
2024
ESTONIA- the standard VAT rate was increased from 20% to 22% on 1 January 2024.
FINLAND- the standard VAT rate was increase from 24% to 25.5% on 1 September 2024.
LUXEMBOURG- the standard VAT rate of 17% was re-introduced on 1 January 2024. Between 1 January and 31 December 2023 the standard VAT rate was 16%. Rate prior to 1 January 2023 was 17%.
SWITZERLAND and LIECHTENSTEIN- the standard VAT rate was increased from 7.7% to 8.1% on 1 January 2024.