| VAT Rates |
| Information on standard EU VAT rules, reduced rates in Member States and “special rates”. |
| Invoicing |
| EU & national rules and information on how and when to invoice. |
| Chargeable event |
| Find out when VAT becomes legally chargeable and the rules governing the supply of goods and services, intra-EU acquisitions, and imports (from outside the EU). |
| VAT return |
| Information including who has to make VAT returns, what transactions they must include and how often they need to be made. |
| VAT refunds |
| Information on refunds for cross-border transactions for VAT incurred by people or businesses not based in the country concerned. |
| Taxable transactions |
| Rules governing when VAT is chargeable for the supply of goods and services, Intra-EU acquisitions, and imports. |
| Taxable amount |
| Rules governing the taxable amount on which VAT is chargeable for the supply of goods and services, intra-EU acquisitions, and imports. |
| VIES (VAT Information Exchange System) |
| What is VIES and how it works. |
| VAT exemptions |
| Information on goods, services, and transactions exempt from VAT and exceptions to the normal rules for consumers. |
| Taxable persons |
| Definition; Information on who is responsible for charging, collecting, and paying VAT to the tax authorities; exceptions; and VAT groups for companies. |
| Deductions |
| Information on deduction rules including the right to deduct VAT incurred, restrictions on deductions and instructions on how and when deductions or adjustments to deductions are made. |
| Where to tax |
| Rules governing place of taxation for the supply of goods and services, intra-EU acquisitions, and imports. |
| Territorial scope |
| Find out where EU VAT rules apply and which VAT applies to goods from EU territories not covered by EU VAT rules. |
| Persons liable for VAT payment |
| Rules governing when a supplier or customer is liable for VAT payments due on transactions, and exceptions to the rules. |
| Special schemes |
| Information on specific circumstances where EU VAT rules are simplified, e.g. flat-rate scheme for farmers, tour operators’ scheme, investment gold… |
| VAT Identification numbers |
| Information on what is a VAT number, who needs one or who is issuing it. |
Source: europa.eu
