EU countries use different types of VAT rates: standard rate, reduced rate and special rates. Find out about the different rates in each EU country and which information should be on VAT invoices. Make sure you understand the specific rules for VAT on cross-border sales and purchases, both within the EU and outside the EU, for goods and for services.
Find out when to charge VAT, how to register with tax authorities, when you can deduct VAT and how to claim a VAT refund.
Certain goods and services are VAT exempt. There are also special VAT schemes for small businesses trading without charging VAT and graduated tax relief for certain sectors.
You can use the VIES tool to check if a business is VAT registered to trade cross-border within the EU. The results given by the VIES tool are taken from national databases and are updated regularly.
The Mini One-Stop-Shop (MOSS Scheme) enables you to supply digital services within the EU without the need to register in each EU country you supply to. It can be used by both EU-based businesses and non-EU businesses.