EUROPEAN UNION
Updated November, 2021
- EU VAT Directive – COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 (consolidated text) – Version July 1, 2021 :
- 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 January 9, 2021
- National VAT Law
- Link Austria VAT law
Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 – UStG 1994) - Unofficial translation in English
- UmsatzsteuerRichtlinien, dating 10th December 2020
- UStR 2000, Value Added Tax Guidelines 2000
- Link Austria VAT law
BELGIUM
Updated July 6, 2020
- VAT Law in Dutch Link – Pdf
- Commentary to the VAT law
BULGARIA
Updated February 25, 2024
- VAT law in Bulgarian here
- Ministry of Finance on VAT
CROATIA
Updated December 16, 2022
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 – Online version : LINK
GERMANY
Updated March 8, 2020
- German VAT law – Official Gazette
- German VAT law – Unofficial translation in English
- German Administrative Guidelines on VAT (Umsatzsteuer-Anwendungserlass) – Latest update December 2023
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 applicable as of Jan 1, 2020: LINK
POLAND
- National VAT Law – The Act Of 11 March 2004 On Tax On Goods And Services –
- Polish: Link
- English: Version updated unknown : LINK
PORTUGAL
ROMANIA
Updated July 19. 2023
- Link to the website of the Ministry of Finance on VAT
- 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
SLOVAKIA / SLOVAK REPUBLIC
Updated January 27, 2024
- VAT law on website tax authorities (applicable Jan 1, 2024)
- VAT law in Englisch applicable per Jan 1, 2021
SLOVENIA
SPAIN
Updated April 21, 2020
SWEDEN
