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Digital Services VAT Calculator 2026

The Digital Services VAT Calculator helps you quickly compute the VAT amount due on electronic services sold to customers in the European Union. Simply enter the net amount and the VAT rate applicable in the buyer's country, and the calculator will show you the VAT amount and the gross total. Digital services — such as streaming, SaaS software, online courses, and e-books — are subject to special VAT rules in the EU. Once you exceed the €10,000 threshold for B2C cross-border sales, the VAT rate of the buyer's country applies and you must report through the OSS (One Stop Shop) system. Our calculator supports any VAT rate, so you can verify the tax for any EU market.

Reviewed byRedakcja Liczbnik
Calculator
Digital Services VAT ResultVAT Amount (PLN)230.00PLN
Gross Amount (PLN)
1,230.00 PLN
Applied VAT Rate (%)
23

How to use the Digital Services VAT Calculator

1. Enter the net amount of the digital service (price excluding VAT). 2. Enter the VAT rate applicable in the customer's country: • Germany: 19% • France: 20% • Italy: 22% • Poland: 23% • Hungary: 27% 3. The calculator automatically computes: • VAT amount (net × rate / 100) • Gross amount (net + VAT) • Applied VAT rate 4. Use the results for invoicing or OSS reporting.

Example: VAT calculation for a digital service

You sell a SaaS subscription to a customer in Germany for 1,000 PLN net. German VAT rate: 19%. VAT = 1,000 × 19% = 190 PLN. Gross = 1,000 + 190 = 1,190 PLN. Second transaction: online course sold to a Hungarian customer for 500 PLN net. Hungarian VAT rate: 27%. VAT = 500 × 27% = 135 PLN. Gross = 500 + 135 = 635 PLN.

Frequently Asked Questions

What are digital services for VAT purposes?

Digital services are electronically supplied services such as music and video streaming, online games, SaaS software, e-books, online courses, and mobile applications. They are delivered and consumed entirely over the internet without physical delivery.

How is VAT on digital services calculated?

VAT amount = net amount × VAT rate / 100. Gross amount = net amount + VAT. Example: 1,000 PLN net × 23% = 230 PLN VAT, gross = 1,230 PLN. The calculator performs these computations automatically.

Which VAT rate applies to digital services sold to EU customers?

Once you exceed the €10,000 threshold for annual B2C cross-border sales to the EU, the VAT rate of the buyer's country applies. Examples: Germany 19%, France 20%, Italy 22%, Hungary 27%, Sweden 25%. Below the threshold you may apply the Polish rate of 23%.

What is the OSS system for digital services?

OSS (One Stop Shop) is a simplified VAT reporting system for digital services sold B2C across the EU. Instead of registering for VAT in each EU country separately, you file a single quarterly JPK_OSS return in Poland.

When must I use the customer's country VAT rate?

The obligation to apply the buyer's country VAT rate arises once total annual B2C sales to all EU countries combined exceed €10,000. Below this threshold you may use the Polish VAT rate of 23%.

Does digital services VAT apply to B2B sales?

No. Special digital services VAT rules apply only to B2C sales (to private consumers). In B2B transactions, the reverse charge mechanism applies — the buyer accounts for VAT themselves.

Indicative result

Results are for informational purposes only. The obligation to apply the customer's country VAT rate depends on annual B2C sales volume to the EU (€10,000 threshold). VAT rates may change. This calculator does not constitute tax or legal advice.

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