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Taxation and Customs Union

EU country specific information on VAT

Please note that the information provided on this webpage is provided to the European Commission by the Member State administrations. As such, the European Commission does not accept responsibility or liability regarding the information obtained through the contacts on this site. Disclaimer

Competent national authorities for VAT

Links to national Ministries of Finance and /or Tax Administrations

EU databases

VAT Information Exchange System (VIES)
Up to date
Check the validity of VAT numbers
Taxation and Information Communication (TIC)
Updated by EU countries
- National invoicing rules
- VAT rates applied by EU countries
- National VAT refund codes and features
OSS portal
Updated by EU countries
National rules applied in Member States for the use of the one-stop shop (OSS) and import one-stop shop (IOSS)
Taxes in Europe
Updated regularly
Basic information on taxes, including VAT, in each EU country

Detailed guides on certain VAT topics (Vademecums)

EU country specific information on certain VAT topics

VAT rates applicable 
Updated 01/01/2020
VAT rates applicable in the EU Member States.
Thresholds applied by Member States
Updated 01/01/2021


  • for application of the special scheme for intra-EU acquisitions by taxable persons not entitled to deduct input tax and by non-taxable legal persons;
  • for application of the special scheme for distance selling;
  • for exemption for small enterprises.

Compensation percentages under the flat-rate scheme for farmers

Updated 11/06/2018

Compensation percentages under flat-rate scheme for farmers applicable in the EU Member States.
Abbreviations of EU countries and their national currencies 
Updated regularly
Abbreviations of the names of EU countries and their national currencies.
Format and structure of VAT Identification Number
Updated 01/04/2014
Format of VAT identification number in each EU country (see Question 11)
VAT Identification Number in EU national languages
Updated 01/04/2014
How VAT identification number is called in each EU country

Important reminder

Only tax administrations can issue VAT identification numbers
The EU Commission has been made aware that companies in different EU countries have been receiving proposals offering to obtain a valid VAT identification number against an advance payment. These proposals have the appearance of an official EU document.

The EU Commission would like to remind everyone that only tax administrations have the right to issue a VAT number. If you are suspicious of unsolicited messages concerning obtaining a VAT number you are advised to check with the tax administration concerned.

Information on registration for VAT purposes is available in the "Vademecum on VAT obligations" for all EU countries.