VAT Passport to Europe The solution to :

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Abigail Carpenter
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1 VAT Passport to Europe The solution to : With 26 different VAT rates in effect, the European Union has adopted several VAT Directives each one of the 27 member states applies in his own way. For the Directive 2006/112/EC only, 414 articles exist and potentially 27 manners to enforce them, that is more than different articles! Whether to: - register and file VAT returns, - recover yourvat in a different country of the EU, - file Intrastat returns, - sell to individuals (B2C). eurotax has developed practical and efficient solutions throughout the EU for more than 20 years. With this passport, you are now ready to venture into the European VAT. Have a good trip. The eurotax team The information of this passport have been updated on the 17/09/2011. EUROTAX avenue Aristide Briand Arcueil - France Tél. :

2 Adhesion : 1995 Country code : AT : 47 days Territory(ies) with special status VAT name: MWST Normal rate: 20% Reduced rate: 10% Distance sales : Quarterly: 400 Yearly : 50 Threshold for arrivals: Threshold for dispatch: AT + U + 8 digits

3 Adhesion : 1957 Country code : BE : 50 days Territory(ies) with special status VAT name: TVA-BTW Normal rate: 21% Reduced rate: 6 & 12% Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: BE + 10 digits

4 Adhesion : 2007 Country code : BG Currency : BGN : n.c. Territory(ies) with special status - Threshold for arrivals: Threshold for dispatch: VAT name: DDS Normal rate: 20% Reduced rate: 9% Distance sales : Approx Quarterly : 400 Yearly : 25 BG + 9 ou 10 digits BGN BGN

5 Adhesion : 2004 Country code : CY : 97 days Territory(ies) with special status: The turkish part of the island is not within the EU VAT name: VAT-FPA Normal rate: 15% Reduced rate: 8 et 5% Distance sales : Approx Yearly : 25 Threshold for arrivals: Threshold for dispatch: CY + 8 car.num.+ 1 car. alpha.

6 Adhesion : 2004 Country code : CZ Currency : CZK : 49 days Territoire(s) à statut VAT name: Threshold for arrivals: Threshold for dispatch: CZ + 8 ou 9 ou 10 digits DPH Normal rate: 20% Reduced rate: 10% Distance sales : Approx Yearly : CZK CZK

7 Adhesion : 1973 Country code : DK Currency : DKK : 34 days Territory(ies) with special status: Feroe islands, Greenland Threshold for arrivals: Threshold for dispatch: VAT name: MVA Normal rate: 25% Reduced rate Distance sales : Approx Quarterly : 400 Yearly : 25 DK + 8 digits DKK DKK

8 Adhesion : 2004 Country code : EE (01/01/2011) : 29 days Territory(ies) with special status VAT name: KBM Normal rate: 20% Reduced rate: 9% Distance sales : Quarterly : 400 Yearly: 25 - Threshold for arrivals: Threshold for dispatch: EE + 9 digits

9 Adhesion : 1995 Country code : FI : 27 days Territory(ies) with special status: Åland islands VAT name: ALV Taux normal: 23% Reduced rate: 13 et 9% Distance sales : Yearly: 50 Threshold for arrivals: Threshold for dispatch: FI + 8 digits

10 Adhesion : 1957 Country code : FR : 65 days Territory(ies) with special status: Corsica, French overseas territories, Monaco VAT name: TVA Normal rate: 19,6% Reduced rate: 5,5% Super reduced rate: 2,1% Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: 0 FR + 1 bloc 2 car. + 1 bloc 9 chiffres

11 Adhesion : 1957 Country code : DE : 47 days Territory(ies) with special status: Helgoland island, Büsingen, Jungholz Mittelberg (Kleines Walsertal) VAT name: MWST Normal rate: 19% Reduced rate: 7% Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: DE + 9 digits

12 Adhesion : 1981 Country code : EL : 106 days Territory(ies) with special status: Mount Athos VAT name: FPA Normal rate: 23% Reduced rate: 6,5 & 13% Super reduced rate: Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: EL+ 9 digits

13 Adhesion : 2004 Country code : HU Currency : HUF : 45 days Territory(ies) with special status VAT name: AFA Normal rate: 25% Reduced rate: 5 et 18% Distance sales : Approx Quarterly : 400 Yearly: 50 Threshold for arrivals: Threshold for dispatch: HU + 8 digits HUF HUF

14 Adhesion : 1973 Country code : IE : 52 days Territory(ies) with special status VAT name: VAT Normal rate: 21% Reduced rate: 9 & 13,5% Super reduced rate: 4,8% Distance sales : Yearly: 50 Threshold for arrivals: Threshold for dispatch: IE + 8 caractères num. et alpha.

15 Adhesion : 1957 Country code : IT : 97 days Territory(ies) with special status: Campione d'italia, Elbe island, Livigno, Lugano lake, San Marino, Sardinia, Sicily, Vatican City VAT name: IVA Normal rate: 21% Reduced rate: 10% Super reduced rate: 4% Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: IT + 11 digits

16 Adhesion : 2004 Country code : LV Currency : LVL : 35 days Territory(ies) with special status Threshold for arrivals: Threshold for dispatch: VAT name: PVN Normal rate: 22% Reduced rate: 12% Distance sales : Approx Quarterly : 400 Yearly : 50 LV + 11 digits LVL LVL

17 Adhesion : 2004 Country code : LT Currency : LTL : 44 days Territory(ies) with special status: - Threshold for arrivals: Threshold for dispatch: VAT name: PVM Normal rate: 21% Reduced rate: 5 et 9% Distance sales : Approx Quarterly : 400 Yearly: 50 LT + 9 ou 12 digits LTL LTL

18 Adhesion : 1957 Country code : LU : n.c. Territory(ies) with special status VAT name: TVA Normal rate: 15% Reduced rate: 6 & 12% Super reduced rate: 3% Distance sales : Yearly: 50 Threshold for arrivals: Threshold for dispatch: LU + 8 digits

19 Adhesion : 2004 Country code : MT : n.c. Territoire(s) à statut VAT name: VAT Normal rate: 18% Reduced rate: 5 & 7% Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: MT + 8 digits

20 Adhesion : 2004 Country code : NL : 40 days Territory(ies) with special status VAT name: BTW Normal rate: 19% Reduced rate: 6% Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: NL + 12 car. Alpha. dont 1 lettre

21 Adhesion : 2004 Country code : PL Currency : PLN : 44 days Territory(ies) with special status - Threshold for arrivals: Threshold for dispatch: VAT name: VAT Normal rate: 23% Reduced rate: 5 & 8% Super reduced rate: 5% Distance sales : Approx Yearly: 50 PL + 10 digits PLN PLN

22 Adhesion : 1986 Country code : PT : 88 days Territory(ies) with special status: Azores, Maderia, Macau VAT name: IVA Normal rate: 23% Reduced rate: 6 et 13% Distance sales : Yearly: 50 Threshold for arrivals: Threshold for dispatch: PT + 9 digits

23 Adhesion : 2007 Country code : RO Currency : RON : n.c. Territoire(s) à statut VAT name: Threshold for arrivals: Threshold for dispatch: RO + 9 digits TVA Normal rate: 24% Reduced rate: 5 & 9% Distance sales : Approx Yearly : RON RON

24 Adhesion : 2004 Country code : SK (en 2009) : 47 days Territory(ies) with special status VAT name: DPH Normal rate: 20% Reduced rate: 6 & 10% Distance sales : Quarterly : 400 Yearly: 50 Threshold for arrivals: Threshold for dispatch: SK + 10 digits

25 Adhesion : 2004 Country code : SI : n.c. Territory(ies) with special status VAT name: DDV Normal rate: 20% Reduced rate: 8,5% Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: SI + 8 digits

26 Adhesion : 1986 Country code : ES : 83 days Territory(ies) with special status: Andora, Canary Islands, Ceuta & Melilla, Balearic islands VAT name: IVA Taux normal: 18% Reduced rate: 8% Super reduced rate: 4% Distance sales : Yearly : 50 Threshold for arrivals: Threshold for dispatch: ES + 9 digits

27 Adhesion : 1995 Country code : SE Currency : SEK : 35 days Territory(ies) with special status VAT name: Threshold for arrivals: Threshold for dispatch: SE + 12 digits MOMS Normal rate: 25% Reduced rate: 6 et 12% Distance sales : Approx Yearly : SEK SEK

28 Adhesion : 1973 Country code : UK Currency : GBP : 52 days Territory(ies) with special status: Isle of Man, Gibraltar, Channel Islands VAT name: VAT Normal rate: 20% Reduced rate: 5% Distance sales : Approx Quarterly : 400 Yearly: 50 Threshold for arrivals: Threshold for dispatch: GB + 11 digits GBP GBP

29 eurotax The solution to : Register and file VAT returns Recover your VAT Outsource your Intrastat returns Within the European Union EUROTAX avenue Aristide Briand Arcueil - France Tél. :

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