Information on VAT calculation / One Stop Shop procedure

VAT system in the EU

The European Union has revised the sales tax system specifically for e-commerce. This is intended to prevent tax avoidance for online retailers inside and outside the EU in the future. This regulation applies to cross-border B2C trade and comes into force on July 1, 2021.

Wuppertools.de participates in the One-Stop-Shop (OSS) procedure and adjusts the sales tax taking into account the delivery address.

The following tax rates are used for sales to private individuals within the European Union:

EU member Country abbreviation Standard rate in %
Austria AT 20
Belgium BE 21
Bulgaria BG 20
Cyprus CY 19
Czech Republic CZ 21
Germany DE 19
Denmark DK 25
Estonia EE 20
Greece EL 24
Spain ES 21
Finland FI 24
France FR 20
Croatia HR 25
Hungary HU 27
Ireland IE 23
Italy IT 22
Lithuania LT 21
Luxembourg LU 17
Latvia LV 21
Malta MT 18
Netherlands NL 21
Poland PL 23
Portugal PT 23
Romania RO 19
Sweden SE 25
Slovenia SI 22
Slovakia SK 20