EU VAT rates - UK trading in Europe; inside - outside European Community EC

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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.

Left EU - 31 January 2020; in transition until 31 December 2020

  • Inside EC - No change until after the end of transition.
Ref - Country Currency
GB-United Kingdom Sterling GBPound
GB-Isle of Man Sterling GBPound

VAT 27 member list in the European Union EU

  • Inside EC - Treated in the standard way for EC imports and exports.
Ref - Country Standard VAT rate
Other rates apply by specific category
Full EU VAT details 137 pages
Currency
AT-Austria 20% Euro
BE-Belgium 21% Euro
BG-Bulgaria 20% Lev
HR-Croatia 25% Kuna
CY-Cyprus 19% Euro
CZ-Czech Republic 21% Koruna
DK-Denmark 25% Danish Krone
EE-Estonia 20% Euro
FI-Finland 24% Euro
FR-France 20% Euro
- and Monaco 20% Euro
DE-Germany 19% Euro
EL-Greece 24% Euro
HU-Hungary 27% Florint
IE-Ireland 23% Euro
IT-Italy 22% Euro
- and San Marino 0% - 17% Monofase tax applies to imports Euro
LV-Latvia 21% Lats
LT-Lithuania 21% Litas
LU-Luxembourg 14% Euro
MT-Malta 18% Euro
NL-The Netherlands 21% Euro
PL-Poland 23% Zloty
PT-Portugal 23% Euro
RO-Romania 19% Leu
SK-Slovakia 20% Euro
SI-Slovenia 22% Euro
ES-Spain 21% Euro
SE-Sweden 25% 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.
Ref - Country Currency
Iceland Icelandic Krona
Liechtenstein Swiss franc
Norway Norwegian Krone
Andora Euro
Vatican City 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.
Ref - Country Currency
Albania Lek
Belarus Belarus Ruble
Bosnia and Herzegovina Convertible Mark
Macedonia Denar
Moldova Leu
Montenegro Euro
Serbia Serbian Dinar
Switzerland Swiss Franc
Ukraine Hryvnia

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.
Ref - Country Currency
Azerbaijan Manat
Georgia Lari
Kazakhstan Tengi
Russia Ruble
Turkey 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.
Ref - Country Currency
Kosovo Euro

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