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The main piece of legislation on Value Added Tax (VAT) is the EU VAT Directive.
Each Member State is responsible for transposing the Directive into national legislation and correctly applying it within its territory. The primary responsibility for informing about the interpretation and application of these provisions rests with Member States.
This page contains links to the websites of national tax authorities and relevant, country-specific information on VAT implementation.
Country-specific information
List of national tax authorities
List of EU countries and their national currencies
Format and structure of VAT Identification Numbers
‘VAT Identification Number’ in various EU languages
Vademecums on VAT refund
This section contains links to national rules on VAT refunds.
| Refunds to EU businesses | Refunds to non-EU businesses |
EU databases
VAT Information Exchange System (VIES) - check the validity of VAT numbers
Taxes in Europe Database (TEDB) (updated by Member States) - tax information and VAT rates for each country
Taxation and Information Communication (TIC) - national invoicing rules, refund codes and features
VAT One Stop Shop – simplified VAT rules for cross-border e-commerce
Important reminder
Only tax administrations can issue VAT identification numbers. The European Commission has been made aware that companies in different EU countries have been receiving proposals offering a valid VAT identification number against advance payment. These proposals appear as official EU documents but are not.
The Commission would like to remind everyone that only national tax administrations have the right to issue VAT numbers. If you are suspicious of unsolicited messages concerning obtaining VAT numbers, you are advised to check with the tax administration concerned.