Taxation and customs union

EU country specific information on VAT

The EU Commission accepts no responsibility or liability whatsoever with regard to the information obtained using 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

MOSS database
Updated 1/1/2015

National rules applied in Member States for the use of the mini one-stop shop (MOSS)

Taxes in Europe
Updated regularly

Basic information on taxes, including VAT, in each EU country

 

Detailed guides on certain VAT topics (Vademecums)

Vademecum on VAT refund
for EU business

Updated in March 2015
(Denmark - January 2016, Estonia - October 2016)

Information on national rules for VAT refund to EU business in all EU countries.

Vademecum on VAT refund
for non-EU business

(Croatia and Denmark in November 2015, Lithuania in April 2016)

Information on national rules for VAT refund to non- EU business in all EU countries.

Vademecum on VAT obligations
Updated in 2010 (Croatia - 2014)

General information on national VAT rules in all EU countries.

 

EU country specific information on certain VAT topics

VAT rates applicable
Updated 01/01/2015

VAT rates applicable in the EU Member States.

Thresholds applied by Member States
Updated 01/05/2016

Thresholds

  • 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 flat-rate scheme for farmers

Updated  19/05/2016

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.