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Compliance | 22. October 2026

VAT Rates for Gardening Articles in the EU, Part 1: Taxing Fertiliser Correctly in Your Online Shop

Discover how VAT rates on fertiliser vary across the EU, from 0% to 27%, and what online retailers need to know about product classification and the 2032 changes. by eClear

VAT Rates for Gardening Articles in the EU Part Taxing Fertiliser Correctly in Your Online Shop

An online retailer that has so far sold fertiliser only in its home country and now wants to expand into other EU markets will quickly discover that the same bag of fertiliser can carry 0% or 27% VAT. It depends on where it is delivered, what it is made of and sometimes even how big the bag is.

Once sales to private customers in other EU countries exceed €10,000 a year, the VAT rate of the destination country applies, reported through the One-Stop Shop (OSS). Specialist online retailers are particularly likely to face this, for example those selling organic fertiliser, lawn care, orchid or hydroponics products, as well as fertiliser manufacturers with their own web shop and sellers on marketplaces such as Amazon or eBay.

There is also a deadline: from 2032, EU member states may no longer apply reduced rates to chemical fertilisers. Part 1 of our series on VAT for gardening articles covers fertiliser. Part 2 covers potting soil, seeds and plants.

Why Is VAT on Fertiliser So Complicated?

In everyday language, fertiliser is anything that feeds plants or improves soil: mineral fertilisers such as urea or NPK fertilizer, organic fertilisers such as manure, compost or horn shavings, organic-mineral blends, lime fertilisers, growing media and potting soil. Potting soil, peat and growing media, however, are not classified as fertilisers in the customs tariff and are treated separately for tax purposes. They are covered in Part 2.

For value added tax, the everyday definition does not count. Many EU countries rely on the customs tariff instead. There, fertiliser is listed in Chapter 31 and divided by origin: animal and vegetable fertilisers such as horn shavings or compost under heading 3101, mineral and chemical fertilisers under headings 3102 to 3105. Other countries deliberately ignore the tariff and apply their own criteria. France, for example, asks whether a product may be used in organic farming, while Ireland looks at the package size.

The result: the same product can be taxed at a reduced rate in one country and at the standard rate next door, even though it carries the same tariff code at the border.

VAT on Fertiliser in the EU: Five Logics

EU countries follow five basic patterns. Anyone selling fertiliser across the EU first needs to know which pattern a destination country follows, and only then the rate.

Logic	What determines the rate	Countries
1. Narrow tariff-based approach	Only animal or vegetable fertilisers (heading 3101) are reduced, mineral fertilisers are not	Germany, Austria
2. Broad reduction	Fertiliser as a whole, mineral and organic, defined partly by the tariff, partly by national fertiliser law	Belgium, Croatia, Cyprus, Greece, Italy, Luxembourg, Poland, Portugal, Romania, Slovenia, Spain
3. Organic farming criterion	Whether the product may be used in organic farming	France
4. No reduction	Fertiliser is taxed like any other product	Bulgaria, Czech Republic, Denmark, Estonia, Finland, Hungary, Latvia, Lithuania, Malta, Netherlands, Slovakia, Sweden, and the United Kingdom
5. Special case	Package size	Ireland

VAT Rates on Fertiliser in All EU Countries

As of September 2026:

Country	Reduced rate for fertiliser	Rate for non-qualifying fertiliser	Logic
Austria	13%	20%	1. Tariff-based
Belgium	6%	21%	2. Broad reduction
Bulgaria	–	20%	4. No reduction
Croatia	5%	–	2. Broad reduction
Cyprus	5%	–	2. Broad reduction
Czech Republic	–	21%	4. No reduction
Denmark	–	25%	4. No reduction
Estonia	–	24%	4. No reduction
Finland	–	25.5%	4. No reduction
France	10%	20%	3. Organic farming
Germany	7%	19%	1. Tariff-based
Greece	6%	–	2. Broad reduction
Hungary	–	27%	4. No reduction
Ireland	0%	23%	5. Special case
Italy	4%	22%	2. Broad reduction
Latvia	–	21%	4. No reduction
Lithuania	–	21%	4. No reduction
Luxembourg	3%	17%	2. Broad reduction
Malta	–	18%	4. No reduction
Netherlands	–	21%	4. No reduction
Poland	8%	23%	2. Broad reduction
Portugal	6%	23%	2. Broad reduction
Romania	11%	21%	2. Broad reduction
Slovakia	–	23%	4. No reduction
Slovenia	9.5%	22%	2. Broad reduction
Spain	10%	21%	2. Broad reduction
Sweden	–	25%	4. No reduction
United Kingdom (non-EU)	–	20%	4. No reduction

The first rate column shows the reduced rate a country provides for fertiliser. The second shows the rate that applies to fertilisers that do not qualify for the reduction. A dash in the second column means the country reduces fertiliser across the board. Whether an individual product qualifies depends on its composition and on the logic of the destination country. eClear’s VAT Classification handles classification at item level for all EU countries.

What the Logics Mean in Practice

France: Organic Farming Approval Is What Counts

France taxes fertiliser at 10% instead of 20% if the product may be used in organic farming. For organic fertilisers such as horn shavings, compost or manure this is likely, but not automatic. Whether horn shavings are taxed at 10% or 20% in France therefore depends on whether the specific product is approved for organic farming. Conversely, a mineral fertiliser can also qualify for the reduced rate if it has this approval.

Italy, Spain and Poland: Almost All Fertilisers Reduced

Italy (4%), Spain (10%) and Poland (8%) apply reduced rates to fertiliser broadly, mineral and organic alike. NPK fertiliser, taxed at 19% in Germany, is reduced there. Italy and Poland do not rely on the customs tariff but on their own fertiliser legislation. What counts as fertiliser there is therefore frequently disputed, in Poland also in court.

Belgium: It Depends on the Mixture

Belgium taxes fertiliser at 6%, but only if it is not mixed with plant protection products. Such mixtures were taxed at 12% until the end of February 2026; since 1 March 2026 the rate is 21%. In Belgium, a lawn fertiliser with weed killer can therefore be taxed quite differently from a pure lawn fertiliser.

Ireland: It Depends on the Package Size

Ireland applies a zero rate only to certain fertilisers in packs of 10 kg or more. A 5 kg bag from the garden centre is taxed at 23%, the same fertiliser in a 25 kg bag at 0%. Here, it is not the contents that decide, but the packaging.

Romania: Already Prepared for 2032

Romania already lists chemical and other fertilisers separately in its legislation. Both are currently taxed at 11%. The country can therefore move chemical fertilisers to the standard rate in 2032 without major changes.

VAT on Fertiliser in Germany and Austria

Germany and Austria follow the same narrow logic, and their legislation is almost word for word identical. Only animal and vegetable fertilisers that have not been chemically treated are reduced: at 7% in Germany and 13% in Austria. Guano is excluded in both countries, even though it sits next to horn shavings and compost in the customs tariff.

Product	Germany	Austria
Horn shavings, compost, manure (untreated)	7%	13%
Guano	19%	20%
Organic fertiliser with additives or chemically treated	19%	20%
Mineral and compound fertilisers, e.g. NPK	19%	20%
Lime fertiliser	19%	20%

The case law of the German Federal Fiscal Court shows how quickly the reduced rate can be lost: even small admixtures such as gypsum can take an organic fertiliser out of the reduced rate. Without knowing a product’s formulation, you cannot determine the rate with certainty.

A bag of horn shavings is taxed at 7% in Germany and 13% in Austria. A bag of NPK fertiliser is taxed at the full rate in both countries, but would be reduced in Italy, Poland, Portugal or Spain. For retailers based in Germany, Austria or Switzerland, this is a typical source of error: they apply their home logic to other markets.

The 2032 Deadline: What Changes for Fertiliser

In 2022, the EU decided that reduced rates for chemical fertilisers and chemical plant protection products are only permitted until 1 January 2032. Organic fertilisers may continue to be taxed at a reduced rate.

For Germany and Austria, little is likely to change, as they only reduce organic fertilisers anyway. All countries that currently reduce fertiliser as a whole, however, must split their range by 2032 or give up the reduction. Countries with very low rates are most affected: Italy at 4%, Luxembourg at 3% and Ireland with its zero rate. The Italian tax authority has already confirmed that the 4% rate for fertiliser ends on that date. When and how the other countries will make the change is still largely open. For online retailers, every change means reclassifying their range in the country concerned.

A Wrong VAT Rate Can Be Expensive

A rate set too low is usually discovered during an audit and then reclaimed retroactively. The difference cannot be recharged to private customers and comes straight out of your margin. Under OSS, the tax is also owed in the destination country, whose authorities can audit you.

With fertiliser, the risk is twofold: the right logic has to be found for every product and every destination country. And these logics change, as Belgium showed in 2026 and as other countries will by 2032.

On the other hand, always applying the highest rate to be on the safe side means giving away margin.

Classify Fertiliser Automatically and Correctly

With 27 member states, five logics and a statutory deadline, a fertiliser range can hardly be maintained manually. eClear’s VAT Classification assigns each product to the correct tariff heading based on its actual composition and matches it against the rule currently in force in each destination country. Changes such as those in Belgium or from 2032 are updated centrally, so your shop automatically shows the correct rate.

Frequently Asked Questions on VAT for Fertiliser

What is the VAT rate on fertiliser in Germany? Untreated animal or vegetable fertilisers such as horn shavings or compost are taxed at 7%. Mineral fertiliser, guano and chemically treated fertiliser are taxed at 19%.

What VAT rate applies to fertiliser in Austria? Organic fertilisers such as horn shavings, compost or manure are taxed at 13%, all other fertilisers at 20%.

What VAT rate applies to horn shavings in France? 10% if the product is approved for organic farming, otherwise 20%.

Is NPK fertiliser taxed at a reduced rate in Italy and Spain? Yes. Both countries also reduce mineral fertilisers, Italy at 4% and Spain at 10%. For chemical fertilisers, this option ends in 2032 at the latest.

Do I have to charge the destination country’s VAT when selling online to other EU countries? Yes, as soon as your distance sales to private customers in other EU countries exceed €10,000 a year in total. The VAT is then reported through the OSS.

What changes for VAT on fertiliser in 2032? Reduced rates for chemical fertilisers must end by 1 January 2032. Countries that currently reduce all fertilisers must adjust their rules by then.

Where in the EU is fertiliser taxed lowest? Ireland applies a zero rate to certain fertilisers in packs of 10 kg or more. Smaller packs, however, are taxed at 23%. The highest rate applies in Hungary at 27%.

Coming Up: Part 2

Part 2 of our series covers potting soil, seeds and plants. Here too, the rules differ widely across the EU. And here too, the rate often depends not only on the product but on how the destination country classifies it.

Do you sell other products and want to know how they are taxed in the EU? Or do you have questions about how VAT Classification handles your range? Get in touch. We regularly cover frequently requested product ranges in this series.

Legal Basis

– EU: Annex III, point 11 of the VAT Directive, as amended by Directive (EU) 2022/542 (deadline 1 January 2032)

– EU product law: Regulation (EU) 2019/1009 on EU fertilising products

– Customs tariff: Chapter 31 of the Combined Nomenclature, headings 3101 to 3105

– Germany: item 45 of Annex 2 to the German VAT Act (UStG)

– Austria: item 8 of Annex 2 to the Austrian VAT Act 1994 (UStG 1994)

– Italy: consulenza giuridica no. 4 of 30 August 2024

As of September 2026. This article is for general information only and does not replace legal or tax advice in individual cases.

Author

eClear