VAT and cross-border

VAT rate

A VAT rate is the percentage used to calculate value-added tax on a taxable supply. EU law provides a common framework, while each Member State sets the rates that apply to eligible categories under that framework. The correct rate can depend on the country, supply, customer, timing and any exemption or special rule.

Also called
value-added tax rate, VAT percentage
Appears on
Beside taxable line items or in the invoice tax summary where applicable
Related task
Apply an already confirmed percentage to a net or gross amount
Review note
There is no single universally correct EU VAT rate
Last reviewed
2 September 2026

Why this matters when you invoice

The rate changes the VAT amount and gross total. A clear rate lets the customer follow the arithmetic, but selecting it requires facts the calculator does not know.

Where it appears on an invoice

Invoices commonly show the applicable rate and the corresponding VAT amount, sometimes grouped by rate when different supplies use different treatment.

Worked example

VAT rate example

A seller has confirmed a 10% rate for a particular supply. On a net amount of €800, the arithmetic gives €80 VAT and €880 gross. Changing the entered rate changes the calculation, not the underlying tax decision.

Common mistakes

  • Assuming a country's standard rate applies to every supply.
  • Mixing zero-rated, exempt and out-of-scope treatment.
  • Using a current rate for a transaction governed by a different tax point.

Put it into practice

After confirming the applicable treatment and rate, enter that percentage to calculate the net, VAT and gross amounts.

InvoiceCraftly does not determine the correct VAT rate or tax treatment. Confirm the treatment and rate that apply to the transaction before using the result.

Official references

Sources and terminology reviewed 2 September 2026. Next evidence review: 1 December 2026.

Frequently asked questions

What is the standard EU VAT rate?

There is no single EU-wide rate charged everywhere. The VAT Directive provides a framework and Member States set national rates within it.

Can InvoiceCraftly look up the correct rate?

No. The calculator uses the percentage you enter and does not classify the transaction.