VAT manuals in Europe

European VAT compliance requires country-specific knowledge. Each jurisdiction sets its own rates, registration thresholds, return frequencies, and reporting requirements. In these manuals, we cover the essentials of VAT in each European country: rates, returns, reverse charge, and more.

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Austria
Read our comprehensive guide to VAT (USt) in Austria, covering rates, registration requirements, reverse charge rules, return filing obligations, ESL and Intrastat reporting.
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Belgium
Learn more about VAT (BTW/TVA) in Belgium, including rates, registration procedures, reverse charge rules, return deadlines, ESL and Intrastat returns.
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Cyprus
Explore our complete guide to VAT in Cyprus, covering applicable rates, registration obligations, reverse charge mechanisms, return filing, ESL and Intrastat reporting requirements.
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Czech Republic
Read our full guide to VAT (DPH) in the Czech Republic, including the consolidated 12% reduced rate, registration rules, reverse charge, returns, ESL and Intrastat obligations.
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Denmark
Learn more about VAT (Moms) in Denmark, including its single 25% standard rate, registration requirements, reverse charge rules, return filing, ESL and Intrastat reporting.
E-commerce
Complete guide to European VAT rules for e-commerce sellers: OSS schemes, marketplace liability, Amazon FBA, IOSS, distance sales thresholds, and OSS returns.
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Finland
Discover the essentials of VAT (ALV) in Finland, covering the 25.5% standard rate, reduced rates, registration procedures, reverse charge, returns, ESL and Intrastat obligations.
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France
Read our comprehensive guide to VAT (TVA) in France, covering rates from the 2.1% super-reduced rate upward, registration, reverse charge rules, return filing, ESL and Intrastat reporting.
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Germany
Explore our in-depth guide to VAT (MwSt) in Germany, including the difference between Steuernummer and USt-IdNr, registration procedures, reverse charge rules, returns, ESL and Intrastat obligations.
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Greece
Learn more about VAT (ΦΠΑ) in Greece, covering rates, registration requirements, reverse charge mechanisms, return filing deadlines, ESL and Intrastat reporting.
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Ireland
Read our full guide to VAT in Ireland, including rates, the Section 56 zero-rating authorisation, registration procedures, reverse charge rules, return filing, ESL and Intrastat obligations.
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Italy
Discover the essentials of VAT (IVA) in Italy, covering rates, registration and fiscal representative requirements, reverse charge rules, return filing, ESL and Intrastat reporting.
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Luxembourg
Learn more about VAT (TVA) in Luxembourg, including applicable rates, registration procedures, reverse charge mechanisms, returns, ESL and Intrastat obligations.
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Netherlands
Read our comprehensive guide to VAT (BTW) in the Netherlands, covering rates, registration requirements, reverse charge rules, return deadlines, ESL and Intrastat reporting.
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Norway
Explore our guide to VAT (MVA) in Norway, covering rates, the NOK 50,000 registration threshold, the VOEC scheme for e-commerce, reverse charge rules and return filing obligations.
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Poland
Learn more about VAT (PTU) in Poland, including rates, registration procedures, reverse charge mechanisms, return filing, ESL and Intrastat obligations.
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Portugal
Read our full guide to VAT (IVA) in Portugal, covering applicable rates, registration requirements, reverse charge rules, return deadlines, ESL and Intrastat reporting.
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Romania
Discover the essentials of VAT (TVA) in Romania, including rates, registration procedures, reverse charge mechanisms, returns, ESL and Intrastat obligations.
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Spain
Learn more about VAT (IVA) in Spain, covering rates from the 4% super-reduced rate upward, registration rules, reverse charge, return filing, ESL and Intrastat reporting.
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Sweden
Read our comprehensive guide to VAT (Moms) in Sweden, including applicable rates, registration procedures, reverse charge rules, return deadlines, ESL and Intrastat obligations.
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Switzerland
Explore our guide to VAT (MWST) in Switzerland, covering the 8.1% standard rate, the CHF 100,000 registration threshold, fiscal representative requirements and return filing obligations.
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United Kingdom
Learn more about VAT in the United Kingdom, including rates, registration thresholds, Making Tax Digital requirements, reverse charge rules, return filing and payment deadlines.

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