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Taxation and Customs Union

Country-specific information on VAT

Links to information on how EU countries apply Value Added Tax (VAT) 

The Commission accepts no responsibility or liability with regards to the information obtained using this site. This information: 

  • is provided by the Member States over which the Commission services have no control and for which the Commission assumes no responsibility. It is the responsibility of the Member States to keep their information complete, accurate and up to date; 
  • is not professional or legal advice (if you need specific advice, you should always consult a suitably qualified professional); 

It is our goal to minimise disruption caused by technical errors. However, some data or information on our site may have been created or structured in files or formats which are not error-free, and we cannot guarantee that our service will not be interrupted or otherwise affected by such problems. 

The Commission accepts no responsibility for problems incurred by using this site or any linked external sites. This disclaimer is not intended to limit the liability of the Commission in contravention of any requirements laid down in applicable national law nor to exclude its liability for matters which may not be excluded under that law. 

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 

AT BE BG HR CY CZ DK EE FI 

FR DE GR HU IE IT LV LT LU 

MT NL PL PT RO SK SI ES SE 

AT BE BG HR CY CZ DK EE FI 

FR DE GR HU IE IT LV LT LU 

MT NL PL PT RO SK SI ES SE 

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.