EU tax reference

Countries within the European Union and in the United Kingdom charge a value-added tax, or VAT. EU VAT is calculated according to destination-based sourcing, which means that tax is charged to a customer based on their location. The minimum value of this tax is 15%, but each member country sets their own rates.

A VAT number, also referred to as a value-added tax identification number (VATIN), is required to charge VAT. It's provided to you by a member country's tax authority after you register with them.

Tax reference for EU member countries and the United Kingdom

Typically, you need to register with the tax authorities in your own country to charge VAT if you intend to sell to other countries in the EU. If you have a significant business presence in another country in the EU, or pass a certain threshold of sales to that country, then you might need to register in that country as well. What constitutes this threshold in each country can differ.

Europe

List of EU member countries
Austria Belgium Bulgaria Croatia Cyprus
Czech Republic Denmark Estonia Finland France
Germany Greece Hungary Ireland Italy
Latvia Lithuania Luxembourg Malta Netherlands
Poland Portugal Romania Slovakia Slovenia
Spain Sweden

United Kingdom

United Kingdom
United Kingdom

Austria

Tax information for Austria.
Member country tax website Distance selling VAT threshold
Republic of Austria Federal Ministry of Finance € 35,000

Belgium

Tax information for Belgium.
Member country tax website Distance selling VAT threshold
Federal Public Service - Finance € 35,000

Bulgaria

Tax information for Bulgaria.
Member country tax website Distance selling VAT threshold
National Revenue Agency of the Republic of Bulgaria BGN 70,000

Croatia

Tax information for Croatia.
Member country tax website Distance selling VAT threshold
Republic of Croatia Ministry of Finance - Tax Administration HRK 270,000

Cyprus

Tax information for Cyprus.
Member country tax website Distance selling VAT threshold
Cyprus Tax Department € 35,000

Czech Republic

Tax information for Czech Republic.
Member country tax website Distance selling VAT threshold
Czech Republic Financial Administration CZK 1,140,000

Denmark

Tax information for Denmark.
Member country tax website Distance selling VAT threshold
Danish Tax Agency DKK 280,000

Estonia

Tax information for Estonia.
Member country tax website Distance selling VAT threshold
Republic of Estonia Tax and Customs Board € 35,000

Finland

Tax information for Finland.
Member country tax website Distance selling VAT threshold
Finnish Tax Administration € 35,000

France

Tax information for France.
Member country tax website Distance selling VAT threshold
France Ministry of Finance € 35,000

Germany

Tax information for Germany.
Member country tax website Distance selling VAT threshold
German Federal Tax Office € 100,000

Greece

Tax information for Greece.
Member country tax website Distance selling VAT threshold
Independent Authority for Public Revenue € 35,000

Hungary

Tax information for Hungary.
Member country tax website Distance selling VAT threshold
National Tax and Customs Administration HUF 8,800,000

Ireland

Tax information for Ireland.
Member country tax website Distance selling VAT threshold
Irish Tax and Customs € 35,000

Italy

Tax information for Italy.
Member country tax website Distance selling VAT threshold
Italian Agency of Revenue € 35,000

Latvia

Tax information for Latvia.
Member country tax website Distance selling VAT threshold
State Revenue Service of Latvia € 35,000

Lithuania

Tax information for Lithuania.
Member country tax website Distance selling VAT threshold
State Tax Inspectorate Under the Ministry of Finance of the Republic of Lithuania € 35,000

Luxembourg

Tax information for Luxembourg.
Member country tax website Distance selling VAT threshold
Luxembourg Inland Revenue € 100,000

Malta

Tax information for Malta.
Member country tax website Distance selling VAT threshold
Commissioner for Revenue € 35,000

Netherlands

Tax information for Netherlands.
Member country tax website Distance selling VAT threshold
Tax and Customs Administration € 100,000

Norway

Tax information for Norway.
Member country tax website Distance selling VAT threshold
The Norwegian Tax Administration Not applicable

Poland

Tax information for Poland.
Member country tax website Distance selling VAT threshold
National Revenue Administration PLN 160,000

Portugal

Tax information for Portugal.
Member country tax website Distance selling VAT threshold
Portuguese Tax and Customs Authority € 35,000

Romania

Tax information for Romania.
Member country tax website Distance selling VAT threshold
National Agency for Fiscal Administration RON 118,000

Slovakia

Tax information for Slovakia.
Member country tax website Distance selling VAT threshold
Slovak Republic Financial Administration € 35,000

Slovenia

Tax information for Slovenia.
Member country tax website Distance selling VAT threshold
Financial Administration of the Republic of Slovenia € 35,000

Spain

Tax information for Spain.
Member country tax website Distance selling VAT threshold
Spanish Tax Agency € 35,000

Sweden

Tax information for Sweden.
Member country tax website Distance selling VAT threshold
Swedish Tax Agency SEK 320,000

United Kingdom

Tax information for the United Kingdom.
Member country tax website Distance selling VAT threshold
HM Revenue and Customs £70,000

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