Practical Information on European VAT
Abstract
As is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD at the beginning of 2026.
Fields of Study & Subjects
Taxation and Legal Issues
Economic and Fiscal Studies
EU Law and Policy Analysis
Publication details
- Journal / source
- International VAT Monitor
- Volume
- 37
- Issue
- 1
- Publication date
- 10 February 2026
- Language
- EN