Information on standard EU VAT rules, reduced rates in Member States and "special rates".
Information on goods, services, and transactions exempt from VAT and exceptions to the normal rules for consumers.
EU & national rules and information on how and when to invoice.
Definition; Information on who is responsible for charging, collecting, and paying VAT to the tax authorities; exceptions; and VAT groups for companies.
Find out when VAT becomes legally chargeable and the rules governing the supply of goods and services, intra-EU acquisitions, and imports (from outside the EU).
Information on deduction rules including the right to deduct VAT incurred, restrictions on deductions and instructions on how and when deductions or adjustments to deductions are made.
Information including who has to make VAT returns, what transactions they must include and how often they need to be made.
Rules governing place of taxation for the supply of goods and services, intra-EU acquisitions, and imports.
Information on refunds for cross-border transactions for VAT incurred by people or businesses not based in the country concerned.
Find out where EU VAT rules apply and which VAT applies to goods from EU territories not covered by EU VAT rules.
Rules governing when VAT is chargeable for the supply of goods and services, Intra-EU acquisitions, and imports.
Rules governing when a supplier or customer is liable for VAT payments due on transactions, and exceptions to the rules.
Rules governing the taxable amount on which VAT is chargeable for the supply of goods and services, intra-EU acquisitions, and imports.
Information on specific circumstances where EU VAT rules are simplified, e.g. flat-rate scheme for farmers, tour operators' scheme, investment gold...
What is VIES and how it works.
Information on what is a VAT number, who needs one or who is issuing it.