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European VAT Database

Editor: IBFD, Amsterdam.

European VAT Database is the most comprehensive online service on the law and practice of VAT and indirect taxes. It contains all the information and answers for practitioners who deal with complex cases and questions regarding VAT in the European Union.

Benefits
  • Direct access to commentary on domestic VAT legislation.
  • Direct access to commentary on European VAT legislation.
  • The national VAT laws are equipped with hyperlinks both between the various articles within the same law, and between laws and implementation orders.
  • Hyperlinks also ensure that the national VAT laws can be fully linked to the Directives on European VAT.
  • Frequent updates.
  • E-mail notification as soon as new changes are available.
Main contents
  • European VAT Directives, which amongst others, offers background information on all provisions concerning VAT in countries within the EU, the legal framework of the EU VAT system, an introduction to VAT and other indirect taxes, the integrated text of the VAT Directive 2006/112 in English and legal texts, case law and commentaries.
  • Value Added Taxation in Europe, which gives an in-depth description of the different national VAT systems currently in operation in most European countries, an explanation how national VAT rules are applied and interpreted in practice and how specific arrangements applicable in one country compare to those in other countries.
  • VAT Law Link is a value-adding component of European VAT Database. It offers the official, integrated text of VAT Directive 2006/112 in various languages, linking the provisions of this Directive to those of the national VAT legislation of the EU Member States. VAT Law Link contains versions of the national VAT laws in the original language and, also increasingly, in the English language.
Countries covered

Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Russia, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom

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