Taxation and customs union

National VAT Rules

General introduction

The National VAT rules database contains up-to-date information on VAT rules (topics) in the EU VAT Directive (Directive 2006/112/EC) related to TBE services of which the application by Member States is optional or differs from one Member to another.

The information on national VAT rules is provided by the Member States. The Commission cannot guarantee the accuracy of the data. Neither the Commission nor any person acting on the Commission's behalf may be held responsible for the use which may be made of the information contained therein.

VAT rules

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