Last checked : 20/06/2018

VAT rules and rates

UK decision to invoke Article 50 of the TEU: More information

As of 30 March 2019, all EU law will cease to apply to the UK, unless a ratified withdrawal agreement establishes another date, or the European Council and the UK decide unanimously to extend the two-year negotiation period. For more information about the legal repercussions for businesses:

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.

Choose country:

  • Austriaaten
  • Belgiumbeen
  • Bulgariabgen
  • Cypruscyen
  • Denmarkdken
  • Estoniaeeen
  • Finlandfien
  • Francefrfr
  • Germanydeen
  • Hungaryhuen
  • Irelandieen
  • Italyiten
  • Latvialven
  • Lithuanialten
  • Luxembourgluen
  • Maltamten
  • Netherlandsnlen
  • Norwaynoen
  • Polandplen
  • Portugal*pt
  • Romaniaroen
  • Slovakiasken
  • Sloveniasien
  • Spainesen
  • Swedenseen
  • United Kingdomuken

If your business is registered you can file a VAT return online (in most regions) in the following EU countries:

Choose country:

  • Austriaaten
  • Belgiumbeen
  • Bulgariabgen
  • Croatiacren
  • Cypruscyen
  • Czech Republic*cz
  • Denmarkdken
  • Estoniaeeen
  • Finlandfien
  • Francefrfr
  • Greece*gr
  • Hungary*hu
  • Irelandieen
  • Italyiten
  • Lithuanialten
  • Maltamten
  • Netherlandsnlen
  • Poland*pl
  • Portugal*pt
  • Romaniaroen
  • Slovakiasken
  • Slovenia*si
  • Swedenseen
  • United Kingdomuken

    See also

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