Last checked 14/03/2018
VAT rules and rates
The EU has standard rules on VAT but these rules may be applied differently in each EU country. You must normally pay VAT on all goods and services, up to and including the sale to the final consumer. This could also include each stage of a production process, e.g. buying components, assembly, shipping etc.
For EU-based companies, VAT is chargeable on most sales and purchases within the EU.
VAT isn't charged on exports to countries outside the EU. In this case the VAT is paid in the country of import. You will need to provide evidence that the goods were exported to a country outside the EU.
To read more about VAT at national level, select a country from the list below.
If your business is registered you can file a VAT return online (in most regions) in the following EU countries:
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