Businesses that are required to pay VAT in the Member State where their private customers reside must apply the rules of that Member State. The EU makes the Member States“ tax rules available via the new ”Taxes in Europe” database.
Taxes in Europe
You can find the ‘Taxes in Europe’ database on the EU website: https://ec.europa.eu/taxation_customs/tedb/taxSearch.html. The database is in English.
The database contains not only information on VAT, but also on many other taxes levied by the Member States. For information on VAT, select “Value Added Tax” under ‘Tax Type(s)’ in the search screen.
The database is supplied by the Member States’ Ministries of Finance and also contains historical information.
E-commerce
VAT rates in other EU Member States are particularly relevant to businesses that supply goods to private individuals in other Member States via e-commerce. The VAT rules applicable in this context were amended with effect from 1 July 2021. We set out these rules in our factsheet VAT on the supply of goods to consumers abroad.