European VAT analysis
Name
Count
Standard VAT
VAT registration
ry
rate
number format
VAT return filing
Non-
Website
resident
code
VAT
threshold
Austria
MwSt or
AT
20%
UmSt
U followed by eight
Electronically and
digits all in one
monthly. Annual returns
block
are due 30 June
Nil
http://english.bmf.gv.at/Ministr
y/_start.htm
following the tax year
Belgium
TVA or
BE
21%
BTW
Ten digits (before
Monthly or quarterly
Nil
1/4/05 was nine
http://minfin.fgov.be/portail2/e
n/index.htm
digits, now with a
prefixed 0)
Bulgaria
DDS
BG
20%
Nine or ten digits
Monthly
50,000 BGN
http://www.minfin.bg/en/
Croatia
VAT
HR
25%
Eleven digits
Quarterly or monthly
Nil
http://www.porezna-
joined EU
uprava.hr/en/porezi/v_poreza.a
on
sp?id=b01d1#1.1_VALUE_ADD
01/07/13
ED_TAX
Cyprus
флА or
VAT
CY
19%
Eight digits
followed by a letter.
Quarterly or monthly
15,600 €
http://www.mof.gov.cy/mof/cu
stoms/ced.nsf/DMLindex_en/D
MLindex_en?OpenDocument
Czech
DPH
CZ
21%
Republic
Denmark
Eight, nine or ten
Monthly or quarterly
Nil
digits.
MOMS
DK
25%
Eight digits.
http://www.mfcr.cz/cps/rde/xc
hg/mfcr/xsl/en.html
Quarterly or monthly if
Nil
turnover exceeds €
http://www.skat.dk/SKAT.aspx?
oId=1812700&vId=0
26,000,000
Estonia
KM
EE
20%
Nine digits.
Monthly
Nil
http://www.emta.ee/?lang=en
Finland
ALV
FI
24%
Eight digits.
Monthly
Nil
http://www.vero.fi/?language=
ENG&domain=VERO_ENGLISH
&path=488&article=&
France
TVA
FR
20%
Eleven characters
Monthly, quarterly or
with the first,
annually
Nil
http://www.finances.gouv.fr
Nil
http://www.steuerliches-info-
second or third as a
letter the rest being
digits. I and O are
not used.
Germany
MwSt or
UmSt
DE
19%
Nine digits.
Monthly or quarterly
center.de/en/003_menu_links/0
04_LFINV/index.php
http://www.bundesfinanzminist
erium.de/nn_54/DE/BMF__Start
seite/Service/Suche__en/node.
html?__nnn=true
Greece
FPA
EL
23%
Eight or nine digits.
Monthly or quarterly
Nil
http://www.gsis.gr/english/ind
ex.html
Hungary
ÁFA
HU
27%
Eight digits.
Monthly, quarterly or
Nil
http://en.apeh.hu/
Nil
http://www.revenue.ie/en/inde
annually
Ireland
VAT
IE
23%
Eight characters
Bi-monthly
with the last or the
x.html
last and second
character being
letters, the rest
being digits.
Italy
IVA
IT
22%
Eleven digits.
Electronically and
Nil
quarterly. Annual returns
http://www1.agenziaentrate.it/i
nglese/
are due 31 July following
the tax year
Latvia
PVN
LV
21%
Between nine and
Monthly
Nil
eleven digits.
Lithuania
Luxembour
PVM
TVA
LT
LU
g
Malta
21%
17% (since
VAT
MT
18%
spx?hl=2
Nine or twelve
Monthly, half yearly or
digits.
annually
Eight digits.
Monthly, quarterly or
01/01/15)
Nil
http://www.vmi.lt/en/
Nil
http://www.aed.public.lu/index.
annually
Eight digits.
http://www.vid.gov.lv/default.a
Quarterly
html
Nil
http://www.vat.gov.mt/default.
asp?lang=en
Netherland
OB or
s
BTW
NL
21%
Nine digits
Monthly, quarterly or
followed by a three
annually
character suffix in
the range B01 - B99
Nil
http://www.belastingdienst.nl/
english/
Poland
PTU
PL
23%
Ten digits.
Monthly or quarterly
Nil
http://www.mf.gov.pl/?const=0
&lang=en&PortalMF=57c2101
38c08b07ca7345d20427f18b8
Portugal
IVA
PT
23%
Nine digits.
Monthly or quarterly
Nil
http://info.portaldasfinancas.g
ov.pt/pt/docs/Conteudos_1pag
ina/NEWS_Portuguese_Tax_Sys
tem.htm
Romania
TVA
RO
24%
Ten digits.
Monthly or quarterly
Nil
http://www.mfinante.ro/engl/in
dex.jsp
Slovakia
DPH
SK
20%
Nine or ten digits.
Monthly or quarterly
Nil
https://www.drsr.sk/drsr/englis
h/
Slovenia
DDV
SI
22%
Eight digits.
Monthly or quarterly
Nil
http://www.durs.gov.si/en/
Spain
IVA
ES
21%
Nine characters
Monthly or quarterly
Nil
http://www.aeat.es
Monthly, quarterly or on
Nil
http://www.skatteverket.se/oth
with the first, or the
first and last
character, being
letters, the rest
being digits.
Sweden
United
Kingdom
MOMS
VAT
SE
GB
25%
20%
Twelve digits.
Nine digits.
the income tax return in
erlanguages/inenglish.4.3a2a5
turnover below
42410ab40a421c80006827.htm
SEK1,000,000
l
Monthly, quarterly or
Nil (since
http://www.hmrc.gov.uk/vat/in
annually
01/01/12)
dex.htm
Updated January 2015
COURTESY OF