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  1. European Union value added tax - Wikipedia

    • 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 that complies with the EU VAT code. Different rates of VAT apply in different EU member states, rang… See more

    History

    German industrialist Wilhelm von Siemens proposed the concept of a value-added tax in 1918 to replace the German
    Following … See more

    How it works

    The EU value-added tax is based on the "destination principle": the value-added tax is paid to the government of the country in which the consumer who buys the product lives. Businesses selling a product charge the VAT an… See more

    Coordinated administration

    A value-added tax collected at each stage in the supply chain is remitted to the tax authorities of the member state concerned and forms part of that state's revenue. A small proportion goes to the European Union in th… See more

    European Union directives

    The EU VAT system is regulated by a series of European Union directives.
    The aim of the EU VAT directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value-added tax) … See more

    Supply of goods

    A domestic supply of goods is a taxable transaction where goods are received in exchange for consideration within one member state. One member state then charges VAT on the goods and allows a correspond… See more

     
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  2. 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 that complies with the EU VAT code.
    Learn more:
    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 that complies with the EU VAT code.
    en.wikipedia.org/wiki/European_Union_value_adde…
    The EU Value Added Tax is an indirect tax collected at each stage along the supply chain. It is charged on the value added to goods and services at each stage of production and distribution.
    taxation-customs.ec.europa.eu/taxation/vat/how-do…
    EU law requires a standard VAT rate of at least 15% to apply to most goods and services. Member States may also apply up to two reduced rates as low as 5%, one super-reduced rate lower than 5% and one zero rate to a limited set of goods and services taken from an agreed list.
    taxation-customs.ec.europa.eu/taxation/vat_en
    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 countries outside the EU.
    taxation-customs.ec.europa.eu/taxation/vat/vat-bus…
    The European Union’s Value Added Tax (VAT) system is semi-harmonized: while the guidelines are set out at the European Union-level, the implementation of VAT policy is the prerogative of Member States. The VAT Directive allows Member States to apply a minimum fifteen percent VAT rate.
    www.trade.gov/country-commercial-guides/eu-valu…
     
  3. VAT - European Commission - Taxation and Customs …

    Value Added Tax (VAT) is a consumption tax on the value added to nearly all goods and services bought and sold in and into the European Union. VAT is an important own resource for the EU budget. VAT is...

     
  4. VAT rules and rates: standard, special & reduced rates - EUROPA

  5. 2024 VAT Rates in Europe | EU VAT Rates, 2024

    Jan 30, 2024 · Explore 2024 VAT rates in Europe, including EU VAT rates data. See value-added tax rates in Europe. A few European countries have made changes to their VAT rates, including the Czech Republic, Estonia, …

  6. How does VAT work? - European Commission

    The EU Value Added Tax is an indirect tax collected at each stage along the supply chain. It is charged on the value added to goods and services at each stage of production and distribution. Taxable persons (i.e. a VAT-registered …

  7. VAT – Value Added Tax - Your Europe

  8. VAT for businesses - European Commission

    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, …

  9. Value-added tax (VAT) in the European Union - European …

  10. The European Union’s common system of value added tax (VAT)

  11. EU - Value Added Tax (VAT) - International Trade Administration

  12. Value added tax | Access2Markets - Europa

  13. 2020 Value-Added Tax Rates in Europe | European Union Value …

  14. 2022 VAT Rates in Europe | EU VAT (Value-Added Tax) Rates

  15. VAT Rates - European Commission - Taxation and Customs Union

  16. Value-added tax - European Commission

  17. VAT rules and rates, cross-border VAT, MOSS scheme - EUROPA

  18. VAT in the Digital Age (“ViDA”): prepare your business with Bird …

  19. Value-Added Tax Rates | 2021 VAT Rates in Europe | Tax

  20. EU VAT rules by topic - European Commission - Taxation and …

  21. EU’s ViDA Proposal: New VAT Rules for Online Sellers

  22. VAT Rates in Europe | Value-Added Tax | European Rankings

  23. VAT in Europe, VAT exemptions and graduated tax relief - Your …

  24. New data on Tax Revenues in 2022 confirms a positive …