Practical information on VAT in the new EU member states

On 1 May 2004, ten countries acceded to the European Union. As a first introduction to the VAT regime applicable in those new Member States, the green pull-out section presents an overview of several practical details, such as tax rates, including transitional measures, thresholds applicable to distance selling, intra-Community acquisitions, the retail export scheme, registration, and the format of the VAT identification numbers.