Practical information on VAT

As is traditional in the first issue of each year, the green pull-out section presents information on VAT in most European countries (both EU and non-EU) including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and information on the offices of the national tax administration where non-resident traders must file VAT refund applications or may obtain information on national VAT rules. The data included in the overview is compiled by the International VAT Monitor's editors on the basis of information provided by its correspondents at the beginning of 2005.