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EU country specific information on VAT

The EU Commission accepts no responsibility or liability whatsoever with regard to the information obtained using this site Disclaimerpdf Choose translations of the previous link 

 

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

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
Vademecum on VAT refund
for non-EU business

Updated in 2010. Information on Croatia pending.
Vademecum on VAT obligations
Updated in 2010 (Croatia - 2014)
Information on national rules for VAT refund to non- EU business in all EU countries.Information on national rules for VAT refund to non- EU business in all EU countries.General information on national VAT rules in all EU countries.

 

EU country specific information on certain VAT topics

VAT rates applicablepdf Choose translations of the previous link 
Updated 01/01/2015

VAT rates applicable in the EU Member States.

Thresholds applied by Member States pdf
Updated 15/04/2015

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.
Abbreviations of EU countries and their national currencies pdf
Updated 01/04/2014

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 pdf
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.