Value Added Tax (VAT) is a consumption tax that is applied to nearly all goods and services that are bought and sold for use or consumption in the EU. The EU has standard rules on VAT, but these rules may be applied differently in each EU country. In most cases, you have to pay VAT on all goods and services at all stages of the supply chain ...

The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax …

Find out where EU VAT rules apply, and which VAT applies to goods from EU territories not covered by EU VAT rules. Who is responsible for charging, collecting, and paying VAT to the tax authorities; exceptions; and VAT groups for companies.

As a private individual shopping in the EU, you should only pay VAT once, in the country where you make your purchase. You can bring home anything you buy in another EU country, without stopping at the border or making a customs declaration.

2022年12月9日 · If your business is based in the EU, you have different VAT obligations depending where you buy from or sell to, and if you are trading in goods or services. For example, if you sell a product to an EU-VAT registered business operating in another EU country, you don't charge VAT on that sale.

VAT is an important own resource for the EU budget. Goods sold for export or services sold to customers outside the EU are normally not subject to VAT. However, VAT is charged on most imports into the EU. Learn more about how VAT works. The main piece of legislation on Value Added Tax (VAT) is the EU VAT Directive.

There are standardised rules on VAT at EU level. But these can be applied in different ways by EU countries. VAT rules and rates. Special rules on VAT apply if you buy or sell goods or services from or to another EU country. Cross-border VAT rules. Refunds may be possible if your business is charged VAT on activities in another country.

A percentage of Value Added Tax (VAT) revenue, calculated on a unified basis, is allocated to finance the EU budget. VAT is imposed on the added value at each stage of the production chain of any product or service, levied on final consumption and collected fractionally. on all commercial activities, namely: supplies of goods and services, imports …

The Value Added Tax (VAT) is a consumption tax assessed on the value added to nearly all goods and services bought and sold in and into the European Union. It is chargeable on most goods and services supplied within and into the EU, but not on exports to …

2025年1月28日 · The EU’s average standard VAT rate is 21.8 percent, nearly seven percentage points higher than the minimum standard VAT rate required by EU regulation. Among the eight major European countries that are not part of the European Union— Georgia , Iceland , Moldova, Norway , Switzerland , Turkey , Ukraine, and the United Kingdom —only ...