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

VAT legislation in the European Union – VAT Directive and Implementing Regulation, VAT Laws of the EU Member States

EUROPE

AZERBAIJAN

VAT Law

BOSNIA AND HERZEGOVINA

ICELAND

ISLE OF MAN

gov.im

JERSEY

GOODS AND SERVICES TAX (JERSEY) LAW 2007

MONTENEGRO

NEW CALEDONIA (FRANCE)

The general consumption tax (TGC) is governed by the provisions of articles 478 to 553 bis Book I Title V of the New Caledonian tax code .

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

SERBIA

SWITZERLAND

National VAT Law – Federal Act on Value Added Tax– Version January 2019 : LINK
Value Added Tax Ordinance, dated November 27, 2009 (as of July 1, 2022) based on the Value Added Tax Act of June 12, 2009 (MWSTG)
Value added tax Act with changes from 2025

TURKEY

UNITED KINGDOM

Reviewed March 21, 2020