Taxation and Customs Union - European Commission

VAT

Under this heading you may consult the following pages:

• Key documents
• Legislation recently adopted
• Legislation proposed
• Communications
• Table of derogations
• VAT committee
• Reports published
• Public consultations
• Miscellaneous articles
• How VAT works
• Exemptions
• Rates
• Special Schemes
• VAT on services
• VAT on insurance and financial services
• Labour-intensive services
• 2nd hand goods
• Distance selling
• E-Services
• Traders
• VAT in the Community
• Declaration obligations
• Invoicing rules
• Intra Community supplies
• E-Commerce
• VAT refunds
• VAT rates
• Checking a VAT number - database
• Starting a business
• Consumers
• VAT rates
• Buying goods in other Member States
• Buying motor vehicles
• Mail order and distance purchasing
• E-Commerce
• Control and Anti-Fraud
• New administrative co-operation regulation
• Combating tax fraud
• Conferences and other events