VAT and business
VAT legislation creates a sophisticated legal framework for conducting business in the Internal Market. In order to comply with this framework taxable persons have to be informed about the rules applicable.
The following pages aim to facilitate your life as entrepreneur or trader by providing information on
- VAT in the EU;
- Declaration obligations;
- VAT invoicing rules;
- VAT refunds;
- VAT rates in the Member States;
- Checking a VAT number;
- VAT Cross Border Rulings; and
- Starting a business.