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VAT

VAT Laws Around the World

As indirect tax specialist, you base your advice, opinion or recommendation on the applicable rules. And every country has its own rules, and interpretation of these rules.

The country-specific interpretations we cannot give you here (there’s different databases, articles, books and websites for that), but we would like to offer you at least an overview of the basis of the rules: the international and local VAT legislation.

Below is a list with links to the relevant law, regulation or directive. We tried to find an English version, if possible, but often it’s only available in the local language.

It’s not complete (by far), and therefore we ask you for your assistance and contribution.

If you have a link to the local VAT law in your or another country, or if you find a mistake on the list, can you please share it with us, so that we can ensure that this list is up-to-date and complete?

You can send the link to: info@vatupdate.com

If you want, we can mention you name or website as well, as contributor to this overview.


EUROPEAN UNION

  • EU VAT Directive (consolidated text) – Version July 2016 : LINK
    COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006
  • EU Implementation Regulation – Version January 2015 : LINK
    COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011
  • EU country specific information on VAT : LINK

AUSTRIA

  • National VAT Law – Version January 2019 : LINK
    Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 – UStG 1994)

GERMANY

  • National VAT Law – Version December 2018 : LINK
    Umsatzsteuergesetz (UStG)

NETHERLANDS

  • National VAT Law – Version January 2019 : LINK
    Wet op de omzetbelasting 1968

FRANCE

  • National VAT Law – Version January 2019 : LINK
    Code général des impôts

IRELAND

  • National VAT Law – Version January 2019 : LINK
    Value-Added Tax Consolidation Act 2010

UNITED KINGDOM

  • National VAT Law – Version January 2019 : LINK
    Value Added Tax Act 1994

EUROPE – NON-EU

SWITZERLAND

  • National VAT Law – Version January 2019 : LINK
    Federal Act on Value Added Tax

 

To be completed…