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1. europa.eu › youreurope › businessVAT rules and rates: standard, special & reduced rates - EUROPA

   europa.eu › youreurope › business

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   Value Added Tax (VAT) is a consumption tax that is applied to nearly all goods and services that are bought and sold for use or consumption in the EU. The EU has standard rules on VAT, but these rules may be applied differently in each EU country.

2. taxation-customs.ec.europa.eu › eu-vat-rules-topic_enEU VAT rules by topic - European Commission - Taxation and...

   taxation-customs.ec.europa.eu › eu-vat-rules-topic_en

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   Find out where EU VAT rules apply and which VAT applies to goods from EU territories not covered by EU VAT rules. Taxable transactions. Rules governing when VAT is chargeable for the supply of goods and services, Intra-EU acquisitions, and imports. Persons liable for VAT payment.

3. www.podatki.gov.pl › en › value-added-taxGeneral VAT rules and rates - podatki.gov.pl

   www.podatki.gov.pl › en › value-added-tax

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   Specific information about general VAT rules and rates: how calculate taxable turnover, keeping records of VAT transatcions, VAT rates list.

4. eur-lex.europa.eu › EN › legal-contentThe European Union’s common system of value added tax (VAT)

   eur-lex.europa.eu › EN › legal-content

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   26 kwi 2022 · Directive 2006/112/EC – the European Union’s common system of value added tax. WHAT IS THE AIM OF THE DIRECTIVE? It recasts and repeals the sixth value added tax (VAT) directive in order to clarify the current VAT legislation in the European Union (EU). KEY POINTS.

5. taxation-customs.ec.europa.eu › taxation › vatCommission guidelines on VAT - European Commission

   taxation-customs.ec.europa.eu › taxation › vat

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   8 kwi 2021 · Commission guidelines on VAT are explanatory notes and other documents produced by Commission services to provide practical and informal guidance on how particular provisions of EU VAT law should be applied.

6. commission.europa.eu › company-tax-excise-vat › vat-value-added-tax_enValue-added tax (VAT) in the European Union - European Commission

   commission.europa.eu › company-tax-excise-vat › vat-value-added-tax_en

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   Learn how to check and validate a VAT number, check the cross-border VAT rules and the rules in your country and see if your business can claim a refund.

7. taxation-customs.ec.europa.eu › taxation › vat_enVAT - European Commission - Taxation and Customs Union

   taxation-customs.ec.europa.eu › taxation › vat_en

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   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.