Overview of general turnover taxes and tax rates [2003]

This overview presents information regarding VAT in many European - both EU and non-EU - countries: general and reduced VAT rates, various thresholds and information regarding the offices of the national tax administration where foreign traders must file VAT refund applications or may obtain information on national VAT rules. The data included in the overview are compiled by the editors on the basis of information provided by the International VAT Monitor's correspondents at the beginning of 2003.