This online service outlines the different national VAT systems currently in operation in most European countries.

• Offers background information to VAT in Europe today and provides comprehensive details of its principles and operation.
• Explains how national VAT rules are applied and interpreted in practice and how specific arrangements applicable in one country compare to those in other countries.
• Detailed explanation of each country's VAT system.
• Frequent updates.
• E-mail notification as soon as new changes are available.

• Taxable persons
• Taxable transactions
• Importation and exportation, intra-Community acquisition and intra-Community supply
• Exemptions
• Taxable base, rates, place and time of supply
• Input tax deduction, pro rata, adjustment and refunds
• Special schemes, warehousing, immovable property
• Registration, bookkeeping, invoices, VAT returns
• Assessments, interest, penalties and appeals
• Full English text of the VAT Directive 2006/112 (The Recast) and the EU Sixth Directive on VAT in a user-friendly form, and, in addition, the texts of the Eighth and Thirteenth Directives

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