Analysis
Longer-form pieces drawing on the underlying VAT data. For shorter explainers see guides; for original research see research.
Current analysis topics
- EU standard rate dispersion - how the 10-percentage-point spread between Hungary and Luxembourg breaks down by rate band.
- Post-Brexit treatment divergence - three concrete divergences and one notable convergence five years on.
- OSS threshold impact 2021 - the EUR 10,000 EU-wide cap that replaced 27 national distance-selling thresholds, and what changed.
- EU and UK VAT rate snapshot - the current standard-rate range across the EU 27 and UK, recorded effective dates, and how jurisdictions cluster by rate band.
Methodology notes
All analysis on this site is derived from our underlying VAT rates data, which is sourced from the European Commission Taxation and Customs Union registry, Eurostat, and HMRC. Each analysis page links the underlying rows so anyone can verify the numbers. See methodology for the full editorial process and refresh cadence.
Disclaimer
This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm specifics with your accountant or the relevant authority for your transaction.
PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. This page draws directly on the European Commission VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.