VAT treatment and UK trading in Europe; inside - outside European Community EC

European Community EC - European Union EU

  • European Union EU is a collective term.
  • European Union EU does not, strictly speaking, have a legal personality.
  • UK VAT trading law is therefore defined as:
  • In United Kingdom UK.
  • With European Community EC.
  • Outside European Community EC.
  • Confusingly some HMRC VAT guidance is drafted as:
  • inside or outside European Community EC.
  • in other places inside or outside European Union EU.

VAT member list in the European Community EC

  • Inside EC - Treated in the standard way for EC imports and exports.
  • Ref - Country
  • GB-United Kingdom
  • GB-Isle of Man
  • AT-Austria
  • BE-Belgium
  • BG-Bulgaria
  • CY-Cyprus
  • CZ-Czech Republic
  • DK-Denmark
  • EE-Estonia
  • FI-Finland
  • FR-France
  • - and Monaco
  • DE-Germany
  • EL-Greece
  • HU-Hungary
  • IE-Ireland
  • IT-Italy
  • - and San Marino
  • LV-Latvia
  • LT-Lithuania
  • LU-Luxembourg
  • MT-Malta
  • NL-The Netherlands
  • PL-Poland
  • PT-Portugal
  • RO-Romania
  • SI-Slovenia
  • SK-Slovakia
  • ES-Spain
  • SE-Sweden
  • Currency
  • Sterling GBPound
  • Sterling GBPound
  • Euro
  • Euro
  • Lev
  • Euro
  • Koruna
  • Danish Krone
  • Euro
  • Euro
  • Euro
  • Euro
  • Euro
  • Euro
  • Florint
  • Euro
  • Euro
  • Euro
  • Lats
  • Litas
  • Euro
  • Euro
  • Euro
  • Zloty
  • Euro
  • Leu
  • Euro
  • Euro
  • Euro
  • Krona

European Economic Area EEA

  • Outside EC - Treated in the standard way for 'outside EC' imports and exports.
  • Not VAT members.
  • Outside European Community EC.
  • All the above countries are members of European Economic Area EEA
  • Additionally European Economic Area EEA member states are listed below.
  • Country
  • Liechtenstein
  • Norway
  • Andora
  • Vatican City
  • Currency
  • Swiss franc
  • Norwegian Krone
  • Euro
  • Euro

Other European countries

  • Outside EC - Treated in the standard way for 'outside EC' imports and exports.
  • Outside the European Community EC.
  • Outside the European Economic Area EEA.
  • Not VAT members.
  • Country
  • Albania
  • Belarus
  • Bosnia
  • and Herzegovina
  • Croatia
  • -
  • Iceland
  • Macedonia
  • Moldova
  • Montenegro
  • Serbia
  • Switzerland
  • Ukraine
  • Currency
  • Lek
  • Belarus Ruble
  • -
  • Convertible Mark
  • Kuna
  • -
  • Icelandic Krona
  • Denar
  • Leu
  • Euro
  • Serbian Dinar
  • Swiss Franc
  • Hryvnia
  • Comments
  • -
  • -
  • -
  • -
  • EU membership scheduled 1 July 2013
  • -
  • -
  • -
  • -
  • -
  • -
  • -

Outside EC - Other European counties - also Asian countries

  • Outside EC - Treated in the standard way for 'outside EC' imports and exports.
  • Outside the European Community EC.
  • Outside the European Economic Area EEA.
  • Not VAT members.
  • Country
  • Azerbaijan
  • Georgia
  • Kazakhstan
  • Russia
  • Turkey
  • Currency
  • Manat
  • Lari
  • Tengi
  • Ruble
  • Turkish Lira

European special status

  • Outside EC - Treated in the standard way for 'outside EC' imports and exports.
  • Outside the European Community EC.
  • Outside the European Economic Area EEA.
  • Not VAT members.
  • Not universally recognised as a country, particularly by Serbia.
  • Not recognised as a Euro currency zone member.
  • Country
  • Kosovo
  • Currency
  • Euro

Please contact us about VAT and trading inside - outside the European Community EC