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VAT Laws Around the World (Work in progress to get the list completed)

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

Updated March 8, 2020

  • EU country specific information on VAT : LINK

AUSTRIA

Updated March 8, 2020

BELGIUM

Updated July 6, 2020

BULGARIA

Updated March 9, 2020

CROATIA

Updated March 9, 2020

CYPRUS

Updated September 30, 2020

CZECH REPUBLIC

Updated March 10, 2020

DENMARK

Update April 21, 2020

ESTONIA

Updated April 21, 2020

FINLAND

Updated Jun 2, 2020

FRANCE

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

GERMANY

Updated March 8, 2020

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

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

ROMANIA

Updated June 9, 2020

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

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

 


AFRICA

RWANDA

 


ASIA-PACIFIC

INDIA

NEPAL

MALAYSIA

 


MIDDLE EAST

 

 


AMERICAS

 

To be completed…

 

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