National information
The application of VAT is decided by national tax authorities but there are some standard EU rules, explained on this site.
Check basic VAT rules in each EU country
Tax information Communication database
Related Links
- Quicklinks
General
- What is VAT?
- Current legislation
- Proposed legislation
- VAT Administration
- VAT Gap
- EU VAT rules by topic
- E-learning
- Infringements
- Derogations
Business
- VAT Action Plan 2016
- 2011 Communication and follow-up
- VAT Committee
- Commission guidelines
- Cross-border rulings
- Public consultations
- Studies & reports
- VAT forum
- VAT expert group
- Group on the future of VAT
- Communications
Individuals
- VAT refund for tourists
- Buying and selling cars
- Buying online
- VAT rates: Excel - Pdf
- National authorities
- Travelling