(Updated as of October 2025)
VAT is a sales tax that applies to transactions within the EU, EEA, and UK and its collection is mandated by law and required for compliance with regional tax regulations. It is not determined by Digistore24. This compliance is a necessary requirement for vendors trading within the European Union and the United Kingdom, ensuring that both digital and physical products can continue to be sold efficiently and in accordance with applicable tax obligations.
Import VAT on E-Commerce (VOEC)
Import VAT under the VOEC scheme applies to business-to-consumer (B2C) shipments where the total value of the goods (excluding VAT and shipping) is £135 or less.
This means that for qualifying shipments sold through Digistore24’s platform, VAT is collected and remitted at the point of sale in accordance with UK tax regulations.
Physical Goods - EU and UK Shipments
For physical products sold through Digistore24, the applicable VAT rate is based on the customer’s country of residence and charged in line with local VAT laws.
These rates apply to all eligible sales made through Digistore24’s reseller platform through its Vendors and Affiliates, where Digistore24 acts as the authorised reseller/ Merchant of Record.
Digital Products and Services
For digital products and services - including online courses, software, e-books, subscriptions, or other downloadable content - prices shown on checkout are shown inclusive of any applicable VAT.
Customers located in the EU, Iceland, Norway, or Switzerland are charged local VAT in accordance with the relevant national VAT legislation.
Delivery and VAT Details
- Availability of specific product categories for delivery may differ by country based on local regulations.
- Certain product types or educational materials may qualify for a reduced or 0% VAT rate, depending on national VAT law.
For the most accurate information, please refer to your local tax authority or seek advice from a qualified tax professional.
Important Note
The information on this page is provided for general guidance only and may not reflect the most recent VAT rules or interpretations.
Because VAT obligations can vary by country and product type, you should consult your local tax authority or a certified tax professional before making decisions or issuing invoices.
While every effort is made to keep this information current and accurate, Digistore24 cannot accept responsibility for any loss or action taken based on this content.
Further Information: Legislative Framework and VAT Operations on Digistore24
Last updated: October 2025
This guide explains how Value Added Tax (VAT) is applied to purchases made through Digistore24 in the EU, EEA and the UK through the implementation of national and European legislation as well as legislation in the UK.
The purpose of this article is to outline the VAT rates in EU/ EEA/ UK so that you, as a vendor, understand the VAT rate which may apply to the products you sell on Digistore24.
Our goal is to help you understand how VAT works - whether you’re selling a digital product or a physical item, and what this means for customers both inside and outside the EU.
Digital VAT Rules
Since 2015, EU VAT regulations for digital products require that VAT be charged based on the buyer’s country of residence, not the seller’s. This ensures fair taxation across all EU member states.
What “B2C” means:
“B2C” stands for Business-to-Consumer, meaning a transaction between a business (the seller or vendor) and an individual customer. For B2C sales, VAT is automatically included in the total price you see at checkout.
How VAT Works on Digistore24 - Digital Products
When you purchase digital products (such as online courses, memberships, software, or e-books), Digistore24 automatically applies the correct VAT rate based on your billing country.
Digistore24 then remits this VAT to the relevant tax authority in compliance with EU digital VAT rules - ensuring a smooth, transparent experience for the customer.
How VAT Works on Digistore24 - Physical Products
For physical goods (such as supplements, printed books, or shipped products), VAT is determined by the destination country - the country where your order is delivered.
The applicable local VAT rate is included in the total price at checkout.
If the customer is ordering from or to a non-EU country, such as the United Kingdom, Norway, Iceland, or Switzerland, please note the following:
These countries have their own national VAT or sales-tax systems, which operate independently from EU rules.
Post-Brexit VAT Clarification - The United Kingdom
Since Brexit, the UK no longer follows the EU VAT Directive. However, certain EU VAT principles - including the 2015 digital VAT rules - have been transposed into UK law with adjustments to reflect the UK’s independent tax system.
This means:
- UK consumers purchasing digital products from Digistore24 are charged UK VAT according to UK regulations.
- The UK’s VAT system now operates separately from the EU, with its own reporting and compliance requirements.
- Cross-border sales between the UK and EU are treated as imports or exports, which may involve customs checks or additional handling.
2025 EU VAT Changes to the Place of Supply Rules and their impact on the UK
From 1 January 2025, the European Union is introducing updates to the VAT “place of supply” rules for digital services, education, and events. Under these new rules, VAT will be charged based on where the customer is located, not where the event or service is hosted.
Because the United Kingdom has not adopted these changes, it continues to apply its pre-2025 rule, where VAT on certain services (such as live events or in-person training) is calculated based on where the event physically takes place.
This difference creates a possible overlap:
- If a UK customer purchases access to a digital event or course hosted in the EU, the EU may apply VAT under its new buyer-location rule.
- Meanwhile, UK VAT could also be charged under its older event-location rule.
As a result, some UK customers may temporarily face double VAT treatment - paying VAT both in the EU and the UK - until UK legislation is updated to align more closely with the new EU approach. Digistore24 will closely follow any changes to UK VAT regulations and revise this information accordingly.
In simple terms:
After January 2025, EU countries will tax digital and event services based on where the customer lives, while the UK still taxes them based on where the event happens.
This mismatch may lead to VAT being charged twice on certain cross-border services until the systems are harmonized.
General Legal Disclaimer
This information is provided by Digistore24 for general informational purposes only and does not constitute legal or tax advice.
While we strive to ensure accuracy, VAT laws may change, and interpretations may vary across countries.
For guidance specific to your situation, please contact your local tax authority or a qualified tax advisor.
DIGISTORE24 MSLW - VAT RATES
SECTION 1 - BOOKS & PHYSICAL MEDIA
Printed books, CDs, DVDs, and similar items shipped to you.
Some EU countries apply a reduced VAT rate for educational or cultural products.
Books and Physical Media VAT Rates
| Country | Books | E-Books |
Audiobooks (Download) |
Audiobooks (CD - Physical) |
| Austria | 10% | 10% | 10% | 10% |
| Belgium | 6% | 6% | 21% | 21% |
| Bulgaria | 9% | 9% | 9% | 9% |
| Croatia | 5% | 5% | 5% | 5% |
| Cyprus | 3% | 3% | 19% | 19% |
| Czech Republic | 0% | 0% | 0% | 0% |
| Denmark | 25% | 25% | 25% | 25% |
| Estonia | 9% | 9% | 9% | 9% |
| Finland | 14% | 14% | 14% | 14% |
| France | 5.5% | 5.5% | 5.5% | 5.5% |
| Germany | 7% | 7% | 7% | 7% |
| Greece | 6% | 6% | 6% | 6% |
| Hungary | 5% | 27% | 5% | 5% |
| Iceland | 11% | 11% | 11% | 11% |
| Ireland | 0% | 0% | 0% | 0% |
| Italy | 4% | 4% | 4% | 4% |
| Latvia | 5% | 5% | 5% | 5% |
| Lithuania | 5% | 5% | 21% | 21% |
| Luxembourg | 3% | 3% | 3% | 3% |
| Malta | 5% | 5% | 5% | 5% |
| Netherlands | 9% | 9% | 9% | 9% |
| Norway | 0% | 0% | 0% | 0% |
| Poland | 5% | 5% | 5% | 5% |
| Portugal | 6% | 6% | 6% | 6% |
| Romania | 11% | 11% | 11% | 11% |
| Slovakia | 5% | 5% | 5% | 5% |
| Slovenia | 5% | 5% | 5% | 5% |
| Spain | 4% | 4% | 4% | 4% |
| Sweden | 6% | 6% | 6% | 6% |
| Switzerland | 2.6% | 2.6% | 2.6% | 2.6% |
| United Kingdom | 0% | 0% | 20% | 20% |
SECTION 2 – DELIVERABLES & SUPPLEMENTS
VAT for physical goods and supplements is applied based on the customer’s country.
Local VAT rates apply to non-digital products and supplement purchases at checkout.
Deliverables and Supplements VAT Rates
| Country |
Deliverable (non-CD/Book) |
Supplements (Health) |
Supplements (Weight Loss) |
| Austria | 20% | 10% | 10% |
| Belgium | 21% | 6% | 6% |
| Bulgaria | 20% | 20% | 20% |
| Croatia | 25% | 25% | 25% |
| Cyprus | 19% | 19% | 19% |
| Czech Republic | 21% | 21% | 21% |
| Denmark | 25% | 25% | 25% |
| Estonia | 9% | 9% | 9% |
| Finland | 25.5% | 14% | 14% |
| France | 20% | 5.5% | 5.5% |
| Germany | 19% | 7% | 7% |
| Greece | 24% | 24% / 6%* | 24% / 13% |
| Hungary | 27% | 27% / 5%** | 27% |
| Iceland | 24% | 11% | 11% |
| Ireland | 23% | 13.5% | 13.5% |
| Italy | 22% | 22% / 10%*** | 10% / 22% |
| Latvia | 21% | 21% | 21% |
| Lithuania | 21% | 21% | 21% |
| Luxembourg | 17% | 3% | 3% |
| Malta | 18% | 5% | 5% |
| Netherlands | 21% | 9% | 9% |
| Norway | 25% | 15% | 15% |
| Poland | 23% | 8% | 8% |
| Portugal | 23% | 6% | 6% |
| Romania | 21% | 21% | 21% |
| Slovakia | 23% | 23% | 23% |
| Slovenia | 22% | 9.5% | 9.5% |
| Spain | 21% | 10% | 10% |
| Sweden | 25% | 25% | 25% |
| Switzerland | 8.1% | 2.6% | 2.6% |
| United Kingdom | 20% | 20% | 20% |
*“vitamin” product is legally classified as a pharmaceutical (not just a food supplement), it can qualify for 6%. For all other supplements are carved out as being defined as a “food stuff” standard rate of 24% (Law 4758/2020)
**All supplements in Hungary fall under the standard rate of 27% save for those which fall under CN (VTSZ) code (some herbal supplements)
***Supplements which fall under TARIC codes 2106 and 1806 which are supplements intended as dietary supplements fall under the reduced rate of 10%. All other supplements fall under the standard rate of 22%
SECTION 3 - DIGITAL PRODUCTS & ONLINE SERVICES
Applies to digital services, online courses, memberships, and software.
VAT is charged based on the buyer’s country of residence (destination-based VAT).
Digital Products and Online Services VAT Rates
| Country |
Debt Collection (Digital) |
Membership (Digital) |
Webinar (Digital) |
Online Seminar / Event / Workshop (Digital) |
Software (Digital) |
| Austria | 20% | 20% | 20% | 20% | 20% |
| Belgium | 21% | 21% | 21% | 21% | 21% |
| Bulgaria | 20% | 20% | 20% | 20% | 20% |
| Croatia | 25% | 25% | 25% | 25% | 25% |
| Cyprus | 19% | 19% | 19% | 19% | 19% |
| Czech Republic | 21% | 21% | 21% | 21% | 21% |
| Denmark | 25% | 25% | 25% | 25% | 25% |
| Estonia | 24% | 24% | 24% | 24% | 24% |
| Finland | 25.5% | 25.5% | 25.5% | 25.5% | 25.5% |
| France | 20% | 20% | 20% | 20% | 20% |
| Germany | 19% | 19% | 19% | 19% | 19% |
| Greece | 24% | 24% | 24% | 24% | 24% |
| Hungary | 27% | 27% | 27% | 27% | 27% |
| Iceland | 24% | 24% | 24% | 24% | 24% |
| Ireland | 23% | 23% | 23% | 23% | 23% |
| Italy | 22% | 22% | 22% | 22% | 22% |
| Latvia | 21% | 21% | 21% | 21% | 21% |
| Lithuania | 21% | 21% | 21% | 21% | 21% |
| Luxembourg | 17% | 17% | 17% | 17% | 17% |
| Malta | 18% | 18% | 18% | 18% | 18% |
| Netherlands | 21% | 21% | 21% | 21% | 21% |
| Norway | 25% | 25% | 25% | 25% | 25% |
| Poland | 23% | 23% | 23% | 23% | 23% |
| Portugal | 23% | 23% | 23% | 23% | 23% |
| Romania | 21% | 21% | 21% | 21% | 21% |
| Slovakia | 23% | 23% | 23% | 23% | 23% |
| Slovenia | 22% | 22% | 22% | 22% | 22% |
| Spain | 21% | 21% | 21% | 21% | 21% |
| Sweden | 25% | 25% | 25% | 25% | 25% |
| Switzerland | 8.1% | 8.1% | 8.1% | 8.1% | 8.1% |
| United Kingdom | 20% | 20% | 20% | 20% | 20% |
SECTION 4 - EVENTS (IN - PERSON)
VAT for in-person events is charged based on the country where the event takes place. Local VAT rates apply to tickets or participation fees, regardless of where you live or purchase from.
Events (in-person) VAT Rates
| Country |
Seminar for Business Clients (in person event) |
In-Person Training (Event) |
Seminar / Event for Recreation |
Music Festival (in person event) |
| Austria | 20% | 20% | 13% | 13% |
| Belgium | 21% | 21% | 6% | 6% |
| Bulgaria | 20% | 20% | 20% | 20% |
| Croatia | 25% | 25% | 5% | 5% |
| Cyprus | 19% | 19% | 5% | 5% |
| Czech Republic | 21% | 21% | 21% | 12% |
| Denmark | 25% | 25% | 25% | 25% |
| Estonia | 24% | 24% | 24% | 24% |
| Finland | 25.5% | 25.5% | 14% | 14% |
| France | 20% | 20% | 5.5% | 5.5% |
| Germany | 19% | 19% | 7% | 7% |
| Greece | 24% | 24% | 6% | 6% |
| Hungary | 27% | 27% | 27% / 18% | 18% |
| Iceland | 24% | 24% | 0% | 0% |
| Ireland | 23% | 23% | 13.5% | 13.5% |
| Italy | 22% | 22% | 22% / 10% | 10% |
| Latvia | 21% | 21% | 21% | 21% |
| Lithuania | 9% | 9% | 21% | 12% |
| Luxembourg | 3% | 3% | 3% | 3% |
| Malta | 18% | 18% | 18% / 5% | 5% |
| Netherlands | 21% | 21% | 21% / 9% | 9% |
| Norway | 25% | 25% | 12% | 12% |
| Poland | 23% | 23% | 8% | 8% |
| Portugal | 23% | 23% | 6% | 6% |
| Romania | 21% | 21% | 21% | 21% |
| Slovakia | 23% | 23% | 23% / 5% | 23% |
| Slovenia | 22% | 22% | 22% / 9.5% | 9.5% |
| Spain | 21% | 21% | 21% / 10% | 10% |
| Sweden | 25% | 25% | 6% | 6% |
| Switzerland | 8.1% | 8.1% | 2.6% | 2.6% |
| United Kingdom | 20% | 20% | 20% | 20% |
SECTION 5 - COACHING AND SUPPORT SERVICES
VAT for online and coaching services is applied based on where the customer is located.
The local VAT rate of the buyer’s country applies to remote, telephone, or online coaching services.
Coaching and Support Services VAT Rates
| Country | On-Site Service |
Online Coaching (Service) |
Telephone Coaching (Service) |
Remote Service (Provided Electronically) |
| Austria | 20% | 20% | 20% | 20% |
| Belgium | 21% | 21% | 21% | 21% |
| Bulgaria | 20% | 20% | 20% | 20% |
| Croatia | 25% | 25% | 25% | 25% |
| Cyprus | 19% | 19% | 19% | 19% |
| Czech Republic | 21% | 21% | 21% | 21% |
| Denmark | 25% | 25% | 25% | 25% |
| Estonia | 24% | 24% | 24% | 24% |
| Finland | 25.5% | 25.5% | 25.5% | 25.5% |
| France | 20% | 20% | 20% | 20% |
| Germany | 19% | 19% | 19% | 19% |
| Greece | 24% | 24% | 24% | 24% |
| Hungary | 27% | 27% | 27% | 27% |
| Iceland | 24% | 24% | 24% | 24% |
| Ireland | 23% | 23% | 23% | 23% |
| Italy | 22% | 22% | 22% | 22% |
| Latvia | 21% | 21% | 21% | 21% |
| Lithuania | 21% | 21% | 21% | 21% |
| Luxembourg | 17% | 17% | 17% | 17% |
| Malta | 18% | 18% | 18% | 18% |
| Netherlands | 21% | 21% | 21% | 21% |
| Norway | 25% | 25% | 25% | 25% |
| Poland | 23% | 23% | 23% | 23% |
| Portugal | 23% | 23% | 23% | 23% |
| Romania | 21% | 21% | 21% | 21% |
| Slovakia | 23% | 23% | 23% | 23% |
| Slovenia | 22% | 22% | 22% | 22% |
| Spain | 21% | 21% | 21% | 21% |
| Sweden | 25% | 25% | 25% | 25% |
| Switzerland | 8.1% | 8.1% | 8.1% | 8.1% |
| United Kingdom | 20% | 20% | 20% | 20% |