EU VAT legislation summary
Tax administration and national VAT laws are essential components of the European Union's economic framework. Although the EU has a unified VAT directive to ensure harmonization, each member state applies its own rules and regulations.
Andorra
Tax Administration: www.impostos.ad
Croatia
Tax Administration: www.porezna-uprava.hr
National VAT Law:
https://www.porezna-uprava.hr/en/Pages/default.aspx
France
Tax Administration: www.impots.gouv.fr
National VAT Law:
https://bofip.impots.gouv.fr/bofip/7753-PGP.html/identifiant=BOI-TVA-20230621
https://www.legifrance.gouvr.fr/
Germany
Tax Administration: www.bzst.de
National VAT Law:
https://www.gesetze-im-internet.de/ustg_1980/
Gibraltar
Tax Administration: www.gibraltar.gov.gi/income-tax-office
Greece
Website to come
Guernsey
Tax Administration: gov.gg/revenue-service
Italy
Tax Administration: www.agenziaentrate.gov.it
National VAT Law:
https://www.fiscoetasse.com/files/4800/dpr-del-26101972-633-iva-aggiornato-marzo-2024.pdf
Luxemburg
Website to come
Malta
Tax Administration: cfr.gov.mt
National VAT Law:
https://legislation.mt/eli/cap/406/eng/pdf
Monaco
Website to come
Netherlands
Website to come
Portugal
Tax Administration: www.portaldasfinancas.gov.pt
National VAT Law:
https://info.portaldasfinancas.gov.pt/pt/docs/Conteudos_1pagina/Pages/portuguese-tax-system.aspx
Spain
Tax Administration: sede.agenciatributaria.gob.es/Sede/inicio.html
National VAT Law:
https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740
https://www.boe.es/buscar/act.php?id=BOE-A-1992-28925
San Marino
Tax Administration: www.finanze.sm/pub2/FinanzeSM/Dipartimento/Ufficio-Tributario.html
United Kingdom
Tax Administration: https://www.gov.uk/government/organisations/hm-revenue-customs
National VAT Law:
https://www.legislation.gov.uk/ukpga/1994/23/contents
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