VAT rules by country

| Freelancer tax residency | Client | VAT rate |
| Any | EU Business with VAT ID | 0% |
| Any | All Businesses outside EU | 0% |
| Latvia | Latvian Business | 21% |
| Latvia | Any individual | 21% |
| Latvia | EU Business without VAT ID | 21% |
| Any *except Latvia | Estonian Business | 24% |
| Any *except Latvia | Any individual | 24% |
| Any *except Latvia | EU Business without VAT ID | 24% |
** there are exceptions for some services where lower VAT rates are applied
Click on this link to check if your client has a valid VAT number (for businesses based in Europe only).
Here’s a list of countries, which we don’t support. This means you won’t be able to use Abillio’s services if you are either based in one of these countries or territories and/or invoicing a company based in these countries/territories:
| Afghanistan |
| American Samoa |
| Anguilla |
| Belarus |
| Burundi |
| Central African Republic |
| Cuba |
| DR Congo |
| Eritrea |
| Guam |
| Guinea-Bissau |
| Iran |
| Iraq |
| Libya |
| Mali |
| Myanmar |
| North Korea |
| Palau |
| Panama |
| Russia |
| Somalia |
| South Sudan |
| Sudan |
| Syria |
| Turks and Caicos Islands |
| US Virgin Islands |
| Vanuatu |
| Vietnam |
| Yemen |
| Crimea and Sevastopol |
| Donetsk region (occupied areas) |
| Luhansk region (occupied areas) |
| Kherson region (occupied areas) |
| Zaporizhzhia region (occupied areas) |
Last updated: 14 October 2026.


