Research
Original analyses derived from the underlying VAT rates database. Each page links to the SQL query, data sources, and raw rows so anyone can verify the numbers.
EU standard rate dispersion: 17% to 27%
How the 27 EU member states cluster around their standard VAT rates, the 10-percentage-point spread between Luxembourg and Hungary, and the historical convergence path since 2010.
Post-Brexit treatment divergence: UK vs EU
How UK and EU VAT have diverged on rate tiers, registration thresholds, and digital-services rules since 1 January 2021. Three concrete divergences and one notable convergence.
Distance-selling thresholds before and after 1 July 2021
The replacement of 27 national distance-selling thresholds with one EU-wide EUR 10,000 threshold, and the actual rate change observed by member-state national tax authorities.