Even though the application of VAT is decided by national tax authorities, there are a few European Union (EU) rules. VAT applies to all goods and services that are bought and sold in the EU. It represents a percentage of the sale price but the taxable person is entitled to deduct all the tax already paid at the preceding stage in order to avoid double taxation. Registered VAT traders are given a number and they have the obligation to show the VAT charged to customers on invoices, so that the latter know how much tax he has paid on the final product.

You can find EU VAT rules by topic on this website. For country specific information on VAT, please visit this webpage.

This website is available in all official EU languages