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VAT in the European Community

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.

Thresholds - Annex I PDF document English

VAT Identification Number - Annex II PDF document English

Format of VAT Identification Number

Abbreviations - Annex III PDF document English

Austria Updated December 2007
Austria Archive
Belgium Updated December 2007
Bulgaria Updated December 2007
Cyprus Updated December 2007
Cyprus Archive
Czech Republic Updated December 2007
Czech Republic Archive
Denmark Updated December 2007
Denmark Archive
Estonia Updated December 2007
Estonia Archive
Finland Updated December 2007
Finland Archive
France Updated December 2007
France Archive
Germany Updated December 2007
Germany Archive
Greece Update December 2007
Greece Archive
Hungary Updated December 2007
Ireland Updated December 2007
Ireland Archive
Italy Updated December 2007
Italy Archive
Latvia Updated December 2007
Latvia Archive
Lithuania Updated December 2007
Lithuania Archive
Luxembourg Updated December 2007
Malta Updated December 2007
Malta Archive
Netherlands Updated December 2007
Netherlands Archive
Poland Updated December 2007
Portugal Updated December 2007
Portugal Archive
Romania Updated December 2007
Slovakia Updated December 2007
Slovakia Archive
Slovenia Updated December 2007
Slovenia Archive
Spain Updated December 2007
Spain Archive
Sweden Updated December 2007
Sweden Archive
United Kingdom Updated December 2007
United Kingdom Archive