An overview of the countries and territories where EU VAT and customs rules apply .
Persons liable for taxation under EU VAT rules
What is a taxable transaction?
Rules to determine the place of taxation for VAT
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).
The amount on which VAT is chargeable on a taxable transaction
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.
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 on refunds for cross-border transactions for VAT incurred by people or businesses not based in the country concerned.
Rules to determine the person liable for VAT payment
A unique number that identifies a taxable person or non-taxable legal entity registered for VAT
EU & national rules and information on how and when to invoice.
A declaration made to tax authorities for VAT purposes
In certain circumstances, special schemes are in place to simplify VAT implementation, reduce administrative burden or reduce VAT compliance costs. These schemes target, among others, specific transactions (One Stop Shop), small businesses, farmers and travel agents.
What is VIES and how it works.