VAT in the European Union
The country-specific documents on this page contain basic information on the application of VAT in the Member States for the use by administrations, business, information networks, etc.
For each country you will find the available language versions and a reference to the date of the last update. The 3 Annexes are available in English only and are not part of the core document. You can find them hereunder.
Please note that the information documents on this page are updated at regular intervals. New language versions of country tables will be added as soon as they become available.
TIC (Taxation Information and Communication)
What is TIC
The TIC provides information on:
- invoicing rules
- cross border refunds of VAT in the EU
- the standard rate of VAT
The information is provided directly by the Member States. The Commission only provides the means through its website to access the information.
If the information is missing or you believe it is not accurate or not up to date you should contact the Member State direct. Contact details can be found under question 1 for each Member State in "Vademecum on VAT obligations".
Vademecum on VAT obligations