VATupdate
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 Jan 16, 2019 : LINK
    COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006
  • EU Implementation Regulation – Version Jan 1, 2019 : 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)

BULGARIA

https://nap.bg/en/document?id=236

CROATIA

https://www.porezna-uprava.hr/en_propisi/_layouts/in2.vuk.sp.propisi.intranet/propisi.aspx#id=pro134

CYPRUS

https://www.mof.gov.cy/mof/tax/taxdep.nsf/All/945B021836448A3EC22581F700343974?OpenDocument (only in Greek)

CZECH REPUBLIC

https://www.zakonyprolidi.cz/cs/2004-235

DENMARK

https://www.retsinformation.dk/forms/r0710.aspx?id=173024

ESTONIA

https://www.riigiteataja.ee/akt/125102012017

FINLAND

https://www.finlex.fi/en/laki/kaannokset/1993/en19931501

FRANCE

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

GERMANY

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

HUNGARY

http://www.icnl.org/research/library/files/Hungary/vatact_ENG.pdf

IRELAND

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

LATVIA

https://likumi.lv/doc.php?id=254172

LITHUANIA

https://www.e-tar.lt/portal/lt/legalAct/TAR.ED68997709F5

LUXEMBOURG

http://www.aed.public.lu/tva/loi/Loi_TVA_2012.pdf

MALTA

http://justiceservices.gov.mt/LOM.aspx?pageid=27&mode=chrono&gotoID=406

NETHERLANDS

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

POLAND

  • National VAT Law – Version updated unknown : LINK
    The Act Of 11 March 2004 On Tax On Goods And Services

PORTUGAL

http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/codigo-do-iva-indice.aspx

SERBIA

https://www.paragraf.rs/propisi/zakon-o-porezu-na-dodatu-vrednost.html

SLOVAKIA / SLOVAK REPUBLIC

https://www.zakonypreludi.sk/zz/2004-222

SLOVENIA

http://www.pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4701

SPAIN

https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740

UNITED KINGDOM

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

EUROPE – NON-EU

NORWAY

  • National VAT Law (Lov om merverdiavgift (merverdiavgiftsloven), recent version, but in local language): LINK
    English version (though version of May 2014) can be found HERE

SWITZERLAND

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

AFRICA

RWANDA

https://www.rra.gov.rw/index.php?id=36

 

 

 

NEPAL: https://ird.gov.np/Content/Tax,LawsRules/Regulations/VAT

 

To be completed…