VAT in the EU, 5th Edition

VAT in the EU is an authoritative country-by-country guide covering all 27 EU member states and the UK. Newly updated for 2023, this latest edition sets out the VAT rules and guidance for each country which are presented in a uniform format to help the reader quickly and easily compare information within and across different jurisdictions.

This is an indispensable resource for businesses and advisers who need to:

• Understand the VAT specific rules in each one of the EU member states and the UK
• Appreciate the VAT consequences and available simplifications for businesses involved in e-commerce
• Analyse potential VAT implications of cross-border supply chains to determine efficiencies and mitigate absolute VAT and cashflow costs
• Identify in which circumstances a non-established supplier would have a requirement to register for VAT in a given territory
• Determine whether the reverse charge procedure is applicable on specific transactions across EU member states and the UK
• Be aware of the ‘use and enjoyment’ rules impacting where the VAT is due
• Establish the conditions for a cross-border refund of VAT

New for this edition:

• VAT registration compliance requirements across all of the EU member states and the UK
• The e-commerce VAT package in the EU
• Brexit – the consequences of the UK’s departure from the EU
• Reporting requirements in the EU on intra-EU trade
• Extension of reverse charge mechanisms and other trade simplifications at importation