Country;Rate(s);"Exempt goods & services";"Exempt persons / thresholds";"Treatment of exports"
Albania;"Standard 20%,  reduced 6%,  0% on exports";"Postal services, medical care, education, insurance, social assistance";"ALL 10 million (~€95k); nonresidents register regardless of turnover";"Zero-rated exports, international transport, services to foreign businesses"
Croatia;"Standard 25%,  reduced 13%/5%";"Healthcare, education, postal, transport, social services";"Threshold €60,000 turnover";"Zero-rated exports and intra-EU supplies"
"Czech Republic";"Standard 21%,  reduced 15%/10%";"Education, medical, financial, postal services";"Threshold CZK 2M (~€80,000)";"Zero-rated exports and intra-EU supplies"
Estonia;"Standard 20%,  reduced 9%,  0% on transport";"Financial, healthcare, education, insurance";"Threshold €40,000";"Zero-rated exports and intra-EU supplies"
Hungary;"Standard 27%,  reduced 18%/5%";"Health, education, financial services";"Immediate registration (no threshold)";"Zero-rated exports and intra-EU supplies"
Latvia;"Standard 21%,  reduced 12%/5%";"Education, health, financial, social services";"Threshold €50,000";"Zero-rated exports and intra-EU supplies"
Lithuania;"Standard 21%,  reduced 9%/5%,  0% on transport";"Financial, medical, education, culture";"Threshold €45,000";"Zero-rated exports and intra-EU supplies"
Poland;"Standard 23%,  reduced 8%/5%";"Healthcare, education, insurance, culture";"Threshold PLN 200,000 (~€47,000)";"Zero-rated exports and intra-EU supplies"
Russia;"Standard 20%,  reduced 10%/0% on exports";"Medical care, education, insurance";"SMEs under simplified regime";"Zero-rated exports and international services"
Slovakia;"Standard 20%,  reduced 10%/5%";"Health, education, financial services";"Threshold €49,790";"Zero-rated exports and intra-EU supplies"
Slovenia;"Standard 22%,  reduced 9.5%";"Healthcare, education, culture, insurance";"Threshold €50,000";"Zero-rated exports and intra-EU supplies"
Ukraine;"Standard 20%,  reduced 7%/14%,  0% on exports";"Education, healthcare, software, securities";"Small suppliers; nonresidents via rep offices";"Zero-rated exports and services"