This page was printed on Sep 20, 2020. For the current version, visit https://help.shopify.com/en/manual/taxes/eu/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.