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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.

 

Reminder – Only tax administrations can issue VAT numbers

The Commission has been made aware that companies in different Member States have been receiving proposals offering to obtain a valid VAT number against an advance payment. These proposals have the appearance of an official EU document.

The Commission would like to remind taxable persons 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.

You will be able to find more information on registration for VAT purposes in all Member States in the document "VAT in the European Community". See "Vademecum on VAT obligations" below.


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".

Disclaimerpdf Choose translations of the previous link 

 Thresholds - Annex Ipdf(26 kB)

 VAT Identification Number - Annex IIpdf(70 kB)

Format of VAT Identification Number

 Abbreviations - Annex IIIpdf(13 kB)