Practical Information on European VAT

As is traditional in the first issue of each year, the green section presents the key features of the VAT systems of most European (both EU and non-EU) countries, including the standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and information on the national tax administration offices that refund VAT to non-resident traders or that provide information on the national VAT rules. The overview is compiled by the editors on the basis of information provided by the International VAT Monitor’s correspondents at the beginning of 2010.