VAT basics for small businesses

When you must register, which rates apply in 2026 and the filing deadlines.

For: All businesses · Figures checked 20 October 2026

Registration

You must register for VAT when your turnover is over €20,000 in a calendar year.
You may register voluntarily below that, so you can deduct VAT on your purchases.

VAT rates in 2026

25.5 %: most goods and services, and alcohol.
13.5 %: food, restaurant and catering services, passenger transport (taxi), medicines, books, broadcasting and some others.
10 %: newspapers and magazines.
A rate printed on your purchase receipt is the rate you deduct.

Filing periods and deadlines

Monthly is the default. Deadline: the 12th day of the second month after the period (January return by 12 March).
Quarterly is possible when turnover is at most €100,000; yearly when at most €30,000.
File on time even when there is no VAT to pay. Late filing causes a late-filing fee.

Official sources

This guide is general information, not personal advice. Ask us about your own situation.

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