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: [email protected]
If you want, we can mention you name or website as well, as contributor to this overview.
EUROPEAN UNION
Updated December 5, 2020
- EU VAT Directive – COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 (consolidated text) – Version Jan 1, 2020 :
- EU Implementation Regulation – COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 – Version Jan 1, 2020 :
- Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing
- EU country specific information on VAT : LINK
AUSTRIA
Updated March 8, 2020
- National VAT Law – Version January 2020 :
- Link Austria VAT law
Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 – UStG 1994) - Unofficial translation in English
- UmsatzsteuerRichtlinien, dating 10th December 2020.
- Link Austria VAT law
BELGIUM
Updated July 6, 2020
- VAT Law in Dutch Link – Pdf
- Commentary to the VAT law
BULGARIA
Updated December 26, 2020
- VAT law in Bulgarian here
CROATIA
Updated March 9, 2020
CYPRUS
Updated September 30, 2020
- Consolidated VAT Law 2019 (from the official page of the Tax Department)
- VAT Law Text (from the official page of the Cyprus Bar Association)
- Table of contents – Unofficial translation in English
CZECH REPUBLIC
Updated March 10, 2020
DENMARK
Update April 21, 2020
ESTONIA
Updated April 21, 2020
FINLAND
Updated Jun 2, 2020
- VAT law in Finnish per Jan 1, 2020
- Finnish VAT law in English (Unofficial translation)
FRANCE
- National VAT Law – Code général des impôts – Version January 2019 : LINK
GERMANY
Updated March 8, 2020
- German VAT law – Official Gazette
- German VAT law – Unofficial translation n English
- German Administrative Guidelines on VAT (Umsatzsteuer-Anwendungserlass) dating 15th March 2021 issued by the Federal Ministry of Finance
updated regularly and are always published on the website of the Ministry. They are officially only available in German language.
GREECE
HUNGARY
IRELAND
- National VAT Law – Value-Added Tax Consolidation Act 2010 – Version January 2019 : LINK
ITALY
LATVIA
LITHUANIA
LUXEMBOURG
Updated June 2, 2020
MALTA
NETHERLANDS
- National VAT Law –Wet op de omzetbelasting 1968 – Version January 2019 : LINK
POLAND
- National VAT Law – The Act Of 11 March 2004 On Tax On Goods And Services – Version updated unknown : LINK
PORTUGAL
ROMANIA
Updated June 9, 2020
- VAT legislation currently in force: https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_11022020.htm
- Ministry of Finance website: https://www.mfinante.gov.ro/pagina.html?pagina=acasa
- Webpage where the legislative proposals are published (decisional transparency), including the ones in the VAT area https://www.mfinante.gov.ro/pagina.html?categoriebunuri=proiecte-acte-normative&pagina=acasa&locale=ro&menu=Transparenta
- VAT Info (sadly, not updated in real time…) https://www.mfinante.gov.ro/pagina.html?categoriebunuri=tva&pagina=infotva
- From the VAT info page, the most interesting chapter (updated in real time) is the one where the circular letters on VAT are published, namely: https://www.mfinante.gov.ro/pagina.html?categoriebunuri=circulare-tva&pagina=infotva&menu=InfoRegTVA
SERBIA
SLOVAKIA / SLOVAK REPUBLIC
Update June 2, 2020
SLOVENIA
SPAIN
Updated April 21, 2020
SWEDEN
UNITED KINGDOM
Reviewed March 21, 2020
- National VAT Law – Value Added Tax Act 1994 – Version January 2019 : Link
EUROPE – NON-EU
BOSNIA AND HERZEGOVINA
MONTENEGRO
NORWAY
- National VAT Law (Lov om merverdiavgift (merverdiavgiftsloven), recent version, but in local language): LINK
- English version (version of May 2014) can be found HERE
SWITZERLAND
- National VAT Law – Federal Act on Value Added Tax– Version January 2019 : LINK
TURKEY
- Final version of e-ledger legislation (Turkish)
- Website for all legislations and also guides for e-ledger (or e-defter) (Turkish)
- Government notification for digital services tax (Turkish)
- English page for VAT office and Digital Services Tax portal (English)
AFRICA
RWANDA
ASIA-PACIFIC
AUSTRALIA
INDIA
NEPAL
MALAYSIA
- Malaysian’s Goods and Services Tax (GST) Act 2014 – with effect from 1 January 2015
- For largely political reasons, the Government of Malaysia reduced the GST rate to 0% on 1 June 2018 and GST was completely repealed on 1 September 2018.
- From 1 September 2018, the Sales and Service Tax (SST) regime was reintroduced – this is a single stage tax.
MIDDLE EAST
OMAN
Updated December 20, 2020
AMERICAS
To be completed…
