> ## Documentation Index
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# VAT rates in different countries for an individual and legal entity

Value added tax (VAT) is a consumption tax assessed on the value added to goods and services. The VAT rate charged on a Gcore invoice depends on the customer's user type (organization or individual) and country.

For an organization, providing a valid EU VAT number reduces the applicable rate to 0% (reverse charge) in most EU member states. Without a validated VAT number, the standard rate for the organization's country applies instead. For an individual, the rate depends only on the country of registration; individuals outside the EU are charged 0%.

## VAT for individuals

The following table lists the VAT rate for individuals registered in an EU member state.

| Country        | Country code | VAT rate (%) |
| -------------- | ------------ | ------------ |
| Austria        | AT           | 20           |
| Belgium        | BE           | 21           |
| Bulgaria       | BG           | 20           |
| Cyprus         | CY           | 19           |
| Czech Republic | CZ           | 21           |
| Germany        | DE           | 19           |
| Croatia        | HR           | 25           |
| Denmark        | DK           | 25           |
| Estonia        | EE           | 24           |
| Spain          | ES           | 21           |
| Finland        | FI           | 25.5         |
| France         | FR           | 20           |
| Greece         | GR           | 24           |
| 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           | 21           |
| Sweden         | SE           | 25           |
| Slovenia       | SI           | 22           |
| Slovakia       | SK           | 23           |

Individuals registered outside the EU are charged a VAT rate of 0%.

## VAT for organizations

An organization that signs a contract with Gcore (rather than registering directly through the site) is charged VAT according to the table below, based on whether a valid EU VAT number was provided.

| Country        | Country code | Without VAT number (%) | With VAT number (%) |
| -------------- | ------------ | ---------------------- | ------------------- |
| Austria        | AT           | 20                     | 0                   |
| Belgium        | BE           | 21                     | 0                   |
| Bulgaria       | BG           | 20                     | 0                   |
| Cyprus         | CY           | 19                     | 0                   |
| Czech Republic | CZ           | 21                     | 0                   |
| Germany        | DE           | 19                     | 0                   |
| Croatia        | HR           | 25                     | 0                   |
| Denmark        | DK           | 25                     | 0                   |
| Estonia        | EE           | 24                     | 0                   |
| Spain          | ES           | 21                     | 0                   |
| Finland        | FI           | 25.5                   | 0                   |
| France         | FR           | 20                     | 0                   |
| Greece         | GR           | 24                     | 0                   |
| Hungary        | HU           | 27                     | 0                   |
| Ireland        | IE           | 23                     | 0                   |
| Italy          | IT           | 22                     | 0                   |
| Lithuania      | LT           | 21                     | 0                   |
| Luxembourg     | LU           | 17                     | 17                  |
| Latvia         | LV           | 21                     | 0                   |
| Malta          | MT           | 18                     | 0                   |
| Netherlands    | NL           | 21                     | 0                   |
| Poland         | PL           | 23                     | 0                   |
| Portugal       | PT           | 23                     | 0                   |
| Romania        | RO           | 21                     | 0                   |
| Sweden         | SE           | 25                     | 0                   |
| Slovenia       | SI           | 22                     | 0                   |
| Slovakia       | SK           | 23                     | 0                   |

Luxembourg is the exception: since Gcore is based in Luxembourg, an organization based there is always charged the Luxembourg VAT rate, regardless of VAT number status. Organizations registered outside the EU are charged a VAT rate of 0%.