The standard rate has been 5% since 2021-04-16. The rates below are published for orientation — check them with the authority before relying on them.
| Tax | Kind | Rate |
|---|---|---|
| VAT 5% | Standard rate | 5% |
| Zero-rated | Zero-rated | 0% |
| Export 0% | Export | 0% |
| Exempt | Exempt | 0% |
| Import VAT 5% | Import | 5% |
| Reverse charge 5% | Reverse charge | 5% |
It works the tax out line by line and rounds it once, prints a bilingual invoice, keeps what you charged and what you paid in two separate accounts, and then reads the period off your own books on the VAT page: the figure from the accounts, the breakdown from the invoices and sales behind it.