VAT Passport to Europe The solution to : With 26 different VAT rates in effect, the European Union has adopted several VAT Directives each one of the 27 member states applies in his own way. For the Directive 2006/112/EC only, 414 articles exist and potentially 27 manners to enforce them, that is more than 10.000 different articles! Whether to: - register and file VAT returns, - recover yourvat in a different country of the EU, - file Intrastat returns, - sell to individuals (B2C) eurotax has developed practical and efficient solutions throughout the EU for more than 20 years. With this passport, you are now ready to venture into the European VAT. Have a good trip. The eurotax team The information of this passport have been updated on the 01/07/2010. EUROTAX 77-79 avenue Aristide Briand 94110 Arcueil - France Tél. : 01 41 98 48 18 www.eurotax.fr
Adhesion : 1995 Country code : AT : 47 days Territory(ies) with special status VAT name: MWST Normal rate: 20% Reduced rate: 10% Distance sales : 100 000 Quarterly: 400 Yearly : 50 Threshold for arrivals: 250 000 Threshold for dispatch: 250 000 AT + U + 8 digits
Adhesion : 1957 Country code : BE : 50 days Territory(ies) with special status VAT name: TVA-BTW Normal rate: 21% Reduced rate: 6 & 12% Distance sales : Yearly : 50 Threshold for arrivals: 250 000 Threshold for dispatch: 250 000 BE + 10 digits
Adhesion : 2007 Country code : BG Currency : BGN (1 euro = 1,9558 BGN) : n.c. Territory(ies) with special status - Threshold for arrivals: Threshold for dispatch: VAT name: DDS Normal rate: 20% Reduced rate: 7% Distance sales : Quarterly : 400 Yearly : 25 BG + 9 ou 10 digits 150 000 BGN 300 000 BGN
Adhesion : 2004 Country code : CY : 97 days Territory(ies) with special status: The turkish part of the island is not within the EU VAT name: VAT-FPA Normal rate: 15% Reduced rate: 8 et 5% Distance sales : Yearly : 25 Threshold for arrivals: 27 680 Threshold for dispatch: 27 680 CY + 8 car.num.+ 1 car. alpha.
Adhesion : 2004 Country code : CZ Currency : CZK (1 euro = 24 CZK) : 49 days Territoire(s) à statut VAT name: DPH Normal rate: 20% Reduced rate: 10% Distance sales : Yearly : 50 Threshold for arrivals: 62 500 Threshold for dispatch: 125 000 CZ + 8 ou 9 ou 10 digits
Adhesion : 1973 Country code : DK Currency : DKK (1 euro = 7,4593 DKK) : 34 days Territory(ies) with special status: Feroe islands, Greenland VAT name: MVA Normal rate: 25% Reduced rate Distance sales : Quarterly : 400 Yearly : 25 Threshold for arrivals: 201 613 Threshold for dispatch: 604 027 DK + 8 digits
Adhesion : 2004 Country code : EE Currency : EEK (1euro = 15,6466 EEK) : 29 days Territory(ies) with special status particulier : VAT name: KBM Normal rate: 20% Reduced rate: 9% Distance sales : Quarterly : 400 Yearly: 25 - Threshold for arrivals: 63 890 Threshold for dispatch: 63 890 EE + 9 digits
Adhesion : 1995 Country code : FI : 27 days Territory(ies) with special status: Åland islands VAT name: ALV Taux normal: 23% Reduced rate: 13 et 9% Distance sales : Yearly: 50 Threshold for arrivals: 100 000 Threshold for dispatch: 1 00 000 FI + 8 digits
Adhesion : 1957 Country code : FR : 65 days Territory(ies) with special status: Corsica, French overseas territories, Monaco VAT name: TVA Normal rate: 19,6% Reduced rate: 5,5% Super reduced rate: 2,1% Distance sales : 100 000 Yearly : 50 Threshold for arrivals: 150 000 Threshold for dispatch: 0 FR + 1 bloc 2 car. + 1 bloc 9 chiffres
Adhesion : 1957 Country code : DE : 47 days Territory(ies) with special status: Helgoland island, Büsingen, Jungholz Mittelberg (Kleines Walsertal) VAT name: MWST Normal rate: 19% Reduced rate: 7% Distance sales : 100 000 Yearly : 50 Threshold for arrivals: 300 000 Threshold for dispatch: 300 000 DE + 9 digits
Adhesion : 1981 Country code : EL : 106 days Territory(ies) with special status: Mount Athos VAT name: FPA Normal rate: 23% Reduced rate: 11% Super reduced rate: 5,5% Distance sales : 24 065 Yearly : 50 Threshold for arrivals: 29 000 Threshold for dispatch: 44 000 EL+ 9 digits
Adhesion : 2004 Country code : HU Currency : HUF : 45 days Territory(ies) with special status VAT name: AFA Normal rate: 25% Reduced rate: 5 et 18% Distance sales : Quarterly : 400 Yearly: 50 Threshold for arrivals: 160 000 Threshold for dispatch: 400 000 HU + 8 digits
Adhesion : 1973 Country code : IE : 52 days Territory(ies) with special status VAT name: VAT Normal rate: 21% Reduced rate: 13,5% Super reduced rate: 4,8% Distance sales : Yearly: 50 Threshold for arrivals: 191 000 Threshold for dispatch: 6 IE + 8 caractères num. et alpha.
Adhesion : 1957 Country code : IT : 97 days Territory(ies) with special status: Campione d'italia, Elbe island, Livigno, Lugano lake, San Marino, Sardinia, Sicily, Vatican City VAT name: IVA Normal rate: 20% Reduced rate: 10% Super reduced rate: 4% Distance sales : 27 889 Yearly : 50 Threshold for arrivals: 15 000 Threshold for dispatch: 200 000 IT + 11 digits
Adhesion : 2004 Country code : LV Currency : LVL ( 1 euro = 0,7044 LVL) : 35 days Territory(ies) with special status VAT name: PVN Normal rate: 21% Reduced rate: 10% Distance sales : Quarterly : 400 Yearly : 50 Threshold for arrivals: 56 915 Threshold for dispatch: 78 258 LV + 11 digits
Adhesion : 2004 Country code : LT Currency : LTL ( 1 euro = 3,4528 LTL) : 44 days Territory(ies) with special status: VAT name: PVM Normal rate: 21% Reduced rate: 5 et 9% Distance sales : Quarterly : 400 Yearly: 50 - Threshold for arrivals: 26 066 Threshold for dispatch: 646 339 LT + 9 ou 12 digits
Adhesion : 1957 Country code : LU : n.c. Territory(ies) with special status VAT name: TVA Normal rate: 15% Reduced rate: 6 & 12% Super reduced rate: 3% Distance sales : 100 000 Yearly: 50 Threshold for arrivals: 150 000 Threshold for dispatch: 150 000 LU + 8 digits
Adhesion : 2004 Country code : MT : n.c. Territoire(s) à statut VAT name: VAT Normal rate: 18% Reduced rate: 5% Distance sales : Yearly : 50 Threshold for arrivals: 1 631 Threshold for dispatch: 1 631 MT + 8 digits
Adhesion : 2004 Country code : NL : 40 days Territory(ies) with special status VAT name: BTW Normal rate: 19% Reduced rate: 6% Distance sales : 100 000 Yearly : 50 Threshold for arrivals: 400 000 Threshold for dispatch: 400 000 NL + 12 car. Alpha. dont 1 lettre
Adhesion : 2004 Country code : PL Currency : PLN (1 euro = 3,3779 PLN) : 44 days Territory(ies) with special status VAT name: VAT Normal rate: 22% Reduced rate: 7% Super reduced rate: 3% Distance sales : Yearly: 50 - Threshold for arrivals: 69 565 Threshold for dispatch: 115 942 PL + 10 digits
Adhesion : 1986 Country code : PT : 88 days Territory(ies) with special status: Azores, Maderia, Macau VAT name: IVA Normal rate: 21% Reduced rate: 6 et 13% Distance sales : Yearly: 50 Threshold for arrivals: 60 000 Threshold for dispatch: 85 000 PT + 9 digits
Adhesion : 2007 Country code : RO Currency : RON (1 euro = 3,6643 RON) : n.c. Territoire(s) à statut VAT name: Threshold for arrivals: Threshold for dispatch: RO + 9 digits TVA Normal rate: 24% Reduced rate: 5 & 9% Distance sales : Yearly : 50 300 000 RON 900 000 RON
Adhesion : 2004 Country code : SK (en 2009) : 47 days Territory(ies) with special status VAT name: DPH Normal rate: 19% Reduced rate: 6 & 10% Distance sales : Quarterly : 400 Yearly: 50 Threshold for arrivals: 72 305 Threshold for dispatch: 144 610 SK + 10 digits
Adhesion : 2004 Country code : SI : n.c. Territory(ies) with special status VAT name: DDV Normal rate: 20% Reduced rate: 8,5% Distance sales : Yearly : 50 Threshold for arrivals: 100 000 Threshold for dispatch: 100 000 SI + 8 digits
Adhesion : 1986 Country code : ES : 83 days Territory(ies) with special status: Andora, Canary Islands, Ceuta & Melilla, Balearic islands VAT name: IVA Taux normal: 18% Reduced rate: 8% Super reduced rate: 4% Distance sales : Yearly : 50 Threshold for arrivals: 130 000 Threshold for dispatch: 130 000 ES + 9 digits
Adhesion : 1995 Country code : SE Currency : SEK (1euro = 9,3838 SEK) : 35 days Territory(ies) with special status VAT name: MOMS Normal rate: 25% Reduced rate: 6 et 12% Distance sales : 320 000 SEK Yearly : 50 Threshold for arrivals: 243 293 Threshold for dispatch: 497 644 SE + 12 digits
Adhesion : 1973 Country code : UK Currency : GBP (1 euro = 0,7933 GBP) : 52 days Territory(ies) with special status: Isle of Man, Gibraltar, Channel Islands VAT name: VAT Normal rate:17,5%(20% in 2011) Reduced rate: 5% Distance sales : 70 000 GBP Quarterly : 400 Yearly: 50 Threshold for arrivals: Threshold for dispatch: GB + 11 digits 600 000 GBP 250 000 GBP
eurotax The solution to : Register and file VAT returns Recover your VAT Outsource your Intrastat returns www.eurotax.fr Within the European Union EUROTAX 77-79 avenue Aristide Briand 94110 Arcueil - France Tél. : 01 41 98 48 18