# How we verify EU VAT rates

Source: https://veriport.io/methodology/vat-rates (published 2026-10-28; reviewed monthly: last read 2026-10-28, next review 2026-11-24)

The rates table is the one asset of this service that is written by hand, so its method is written down. Each of the 27 rows is read from the European Commission’s publication and from the national administration’s own page, carries the day it was last read (`verifiedOn`; the oldest row is 2026-10-24) and the sources it was read from, and is re-read every month (next review 2026-11-24). A change is applied on its effective date and announced in the changelog with the row it moved.

- Two sources per row at least: the Commission’s "VAT rates applied in the Member States of the European Union" publication (and TEDB), then the national administration’s page, which wins when the two differ because it is updated first.
- A `verifiedOn` date means the row was read against both sources on that day and agreed; it does not mean the rates changed that day.
- Rates that changed in the last two years carry `since`; today: Estonia (24 % since 2025-07-01), Finland (25.5 % since 2024-09-01), Romania (21 % since 2025-08-01), Slovakia (23 % since 2025-01-01).
- Category hints are read from the same pages and the Directive’s Annex III; where the usual case splits, the row says so in a note instead of choosing for you.

## The monthly review, step by step

On the review date the maintainer opens, for each member state, the national page cited on the row and the Commission’s publication; compares the standard, reduced, super-reduced and parking rates and the seven category hints; writes the day into `verifiedOn` when they agree; and, when they do not, follows the national page, sets `since` to the effective date, and writes a changelog entry naming the member state, the old and new values and the source. A rate announced for a future date is entered with its `since` on the day it takes effect, not before.

## What is read, and what is not

Read: the rates in force on the mainland of each member state, the usual case of each category, and territorial exclusions stated as a note (Corsica and the overseas departments for France, the Canary Islands, Ceuta and Melilla for Spain, the Azores and Madeira for Portugal, Åland, Heligoland, Mount Athos…). Not read: temporary reliefs shorter than a quarter, the rate of a single product line, local surcharges, and the rates of the United Kingdom, Switzerland and Norway, which are outside the table.

## How a change reaches you

The API returns the row with its `verifiedOn` and sources, so a caller that stores the answer can see when the value it holds was last read. The changelog lists every row that moved; the Atom feed carries the same entries. An effective-dated query (`?date=`) and a rate-history table are planned so that an invoice dated in the past can be checked against the rate of that day.

## Known limits, stated

The table was first transcribed from the Commission’s January 2025 edition and the 2025 national changes; each row has been dated and sourced since, but a transcription error between two reviews is possible, which is why the sources are linked on every page and why a reader who finds one is asked to write. The legal classification of a supply is never decided here.

## Questions

### Why not scrape the national pages automatically?

Because the pages change shape without notice and a scraper that silently reads the wrong number is worse than a dated row read by a person. The review is monthly and short; automation would not make it more honest.

### What happens between two reviews if a rate changes?

Rate changes are announced months ahead by the administrations and enter the table on their effective date with `since`; the review confirms them. A change missed would be caught at the next review and announced.

### Can I report an error?

Yes: write to hello@veriport.io with the member state, the value and the page you read; the row is re-read the same week and the fix, if any, goes in the changelog with your report acknowledged if you wish.

## Read next

- [VAT rates by country: the 27 pages](https://veriport.io/vat-rates)
- [The EU VAT rates API](https://veriport.io/eu-vat-rates-api)
- [Reference: GET /vat/rates](https://veriport.io/docs/vat-rates)
- [VAT rates for digital services](https://veriport.io/guides/eu-vat-rates-digital-services-by-country)
- [Changelog](https://veriport.io/changelog)
- [About Veriport](https://veriport.io/about)

## Sources

- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en (2026-10-24)
- Council Directive 2006/112/EC on the common system of value added tax, Articles 96–105 and Annex III (reduced rates), as amended by Directive (EU) 2022/542 — https://eur-lex.europa.eu/eli/dir/2006/112/oj (2026-10-24)