Taxation and Customs Union

EU VAT rules by topic

VAT Rates

Information on standard EU VAT rules, reduced rates in Member States and "special rates".

VAT exemptions

Information on goods, services, and transactions exempt from VAT and exceptions to the normal rules for consumers.

Invoicing

EU & national rules and information on how and when to invoice.

Taxable persons

Definition; Information on who is responsible for charging, collecting, and paying VAT to the tax authorities; exceptions; and VAT groups for companies.

Chargeable event

Find out when VAT becomes legally chargeable and the rules governing the supply of goods and services, intra-EU acquisitions, and imports (from outside the EU).

Deductions

Information on deduction rules including the right to deduct VAT incurred, restrictions on deductions and instructions on how and when deductions or adjustments to deductions are made.

VAT return

Information including who has to make VAT returns, what transactions they must include and how often they need to be made.

Where to tax

Rules governing place of taxation for the supply of goods and services, intra-EU acquisitions, and imports.

VAT refunds

Information on refunds for cross-border transactions for VAT incurred by people or businesses not based in the country concerned.

Territorial scope

Find out where EU VAT rules apply and which VAT applies to goods from EU territories not covered by EU VAT rules.

Taxable transactions

Rules governing when VAT is chargeable for the supply of goods and services, Intra-EU acquisitions, and imports.

Persons liable for VAT payment

Rules governing when a supplier or customer is liable for VAT payments due on transactions, and exceptions to the rules.

Taxable amount

Rules governing the taxable amount on which VAT is chargeable for the supply of goods and services, intra-EU acquisitions, and imports.

Special schemes

Information on specific circumstances where EU VAT rules are simplified, e.g. flat-rate scheme for farmers, tour operators' scheme, investment gold...

VIES (VAT Information Exchange System)

What is VIES and how it works.

VAT Identification numbers

Information on what is a VAT number, who needs one or who is issuing it.