Taxation and Customs Union

Territorial status of EU countries and certain territories

The tables below provide a list of the EU countries and certain territories where the EU rules regulating customs, VAT and excise apply or not apply.

EU country / Territories related with EU countries

Territory
of the EU
Customs rules apply VAT rules apply Excise rules apply

Austria

yes

yes

yes

yes

Belgium

yes

yes

yes

yes

Bulgaria

yes

yes

yes

yes

Croatia

yes

yes

yes

yes

Cyprus1

yes

yes

yes

yes

Czech Republic

yes

yes

yes

yes

Denmark

yes

yes

yes

yes

Denmark / Faroe Islands

no

no

no

no

Denmark / Greenland

no

no

no

no

Estonia

yes

yes

yes

yes

Finland

yes

yes

yes

yes

Finland / The Åland Islands

yes

yes

no

no

France

yes

yes

yes

yes

France / French overseas territories

no

no

no

no

France / Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin

yes

yes

no

no

Germany

yes

yes

yes

yes

Germany / The Island of Heligoland

yes

no

no

no

Germany / The territory of Büsingen

yes

no

no

no

Greece

yes

yes

yes

yes

Greece / Mount Athos

yes

yes

no

no

Hungary

yes

yes

yes

yes

Ireland

yes

yes

yes

yes

Italy

yes

yes

yes

yes

Italy / Livigno

yes

no

no

no

Italy / Campione d'Italia

yes

no

no

no

Italy / The Italian waters of Lake Lugano

yes

no

no

no

Latvia

yes

yes

yes

yes

Lithuania

yes

yes

yes

yes

Luxembourg

yes

yes

yes

yes

Malta

yes

yes

yes

yes

Netherlands

yes

yes

yes

yes

Netherlands / Netherlands Antilles

no

no

no

no

Poland

yes

yes

yes

yes

Portugal

yes

yes

yes

yes

Portugal / Azores

yes

yes

yes

yes

Portugal / Madeira

yes

yes

yes

yes

Romania

yes

yes

yes

yes

Slovakia

yes

yes

yes

yes

Slovenia

yes

yes

yes

yes

Spain

yes

yes

yes

yes

Spain / Ceuta

yes

no

no

no

Spain / Melilla

yes

no

no

no

Spain / The Canary Islands

yes

yes

no

no

Sweden

yes

yes

yes

yes

United Kingdom

yes

yes

yes

yes

United Kingdom / Channel Islands

yes2

yes

no

no

 

Other countries
or territories

Specific rules

EU Treaties
apply

Customs
rules apply

VAT
rules apply

Excise
rules apply

Monaco

Treated as territory of France for customs, VAT and excise purposes

no

yes

yes3

yes3

San-Marino

Treated as territory of Italy for customs and excise purposes

no

yes

no

yes3

Isle of Man

Treated as territory of the UK for customs, VAT and excise purposes

yes4

yes

yes3

yes3

UK Sovereign Base Areas of Akrotiri and Dhekelia

Treated as territory of Cyprus for customs, VAT and excise purposes

no5

yes

yes3

yes3

Gibraltar

...

yes6

no

no

no

Falkland Islands

...

no

no

no

no

Andorra

...

no

no

no

no

Vatican City

...

no

no

no

no

 

Which VAT applies to goods arriving from EU territories not covered by EU VAT rules?
Goods in free circulation coming from these territories are subject to the import VAT of the EU country they arrive in.
This is because EU countries are obliged to treat goods from these territories the same as goods coming from outside the EU.
(Articles 274-277 VAT Directive)


Which VAT applies to goods leaving to EU territories not covered by EU VAT rules?
Goods leaving to these these territories are subject to the export formalities and for VAT purposes are considered as transported outside the EU territory.
(Article 278-280 VAT Directive)


Which VAT rules apply in the territories not covered by EU rules?
In these territories, national rules apply: EU country may choose not to apply any VAT, to apply different VAT rates under different conditions than in the rest of its territory or to apply the same VAT rates as in the rest of its territory.

1 As defined in the provisions of the 2003 Act of Accession.
2 EU Treaties apply to a limited extent as set out in Article 355(5)(c) TFEU.
3 Rules only apply for transactions to and from these countries or territories.
4 EU Treaties apply to a limited extent as set out in Article 355(5)(c) TFEU.
5 EU Treaties apply to a limited extent as set out in Article 355(5)(b) TFEU.
6 EU Treaties apply by virtue of Article 355(3) TFEU.