VAT’S UP ABROAD

A uniform Europe? Well – if you look at the different VAT rates which apply, and the different invoice hints for each member state, you might think otherwise. We have gathered all of the necessary info for you. It is available to download. Alternatively, as a pop-up. Please move your cursor over the respective country.


DOWNLOAD COUNTRIES-INFO

 

  • Albania

    VAT: TVSH
    Standard (%): 20%
    Reduced (%): -
    Increased (%): -

    Denotation of VAT

    Taimi mbi Vlerëne Shutar

  • Andorra
  • Austria

    VAT: USt
    Standard (%): 20%
    Reduced (%): 10%, 13%
    Increased (%): -

    Remark regarding intra-Community supplies

    Steuerfreie innergemeinschaftliche Lieferung gemäß Art 7 BMR

    Remark regarding triangulation

    Übergang der Steuerschuld auf den Leistungsempfänger - Dreiecksgeschäft gem Art 25 BMR

    Remark regarding reverse charge

    Übergang der Steuerschuld auf den Leistungsempfänger

    Remark regarding export of goods to non-EU countries

    Steuerfreie Ausfuhrlieferung gemäß §7 BMR

    Remark regarding self-billing

    Gutschrift

    Denotation of VAT identification number

    Umsatzsteuer-Identifikationsnummer

    Abbreviation of the VAT identification number

    UID-Nr.

    Structure of VAT identification number

    ATU99999999

    Intrastat Thresholds

    Arrivals: EUR 750,000

    Dispatches: EUR 750,000

  • Belarus

    VAT: НДС
    Standard (%): 20%
    Reduced (%): 10%
    Increased (%): -

    Denotation of VAT

    Налог на добавленную стоимость

  • Belgium

    VAT: BTW/TVA
    Standard (%): 21%
    Reduced (%): 6%, 12%
    Increased (%): -

    Remark regarding intra-Community supplies

    Geen Belgische BTW verschuldigd - Vrijstelling op grond van artikel 39 bis WBTW - intracommunautaire leveringen / Pas de TVA due – exemption sur la base de l’article 39 bis CTVA - livraison intracommunautaire

    Remark regarding triangulation

    Driehoeksverkeer – medecontractant aangeduid als schuldenaar van de belasting – Verlegging van heffing op grond van artikel 51 § 2, 2° WBTW / Opération triangulaire - cocontractant désigné comme redevable de la taxe – report de paiement sur la base de l’article 51 § 2, 2° CTVA

    Remark regarding reverse charge

    Btw-verlegd / Autoliquidation

    Remark regarding export of goods to non-EU countries

    Geen Belgische BTW verschuldigd – Vrijstelling op grond van artikel 39, § 1 WBTW / Pas de TVA due – exemption sur la base de l’ article 39, § 1er CTVA

    Remark regarding self-billing

    Factuur uitgereikt door afnemer / Autofacturation

    Denotation of VAT identification number

    Le numéro d’identification à la taxe sur la valeur ajoutée

    Abbreviation of the VAT identification number

    No. TVA oder BTW-Nr.

    Structure of VAT identification number

    BE0999999999

    Intrastat Thresholds

    Arrivals: EUR 1,500,000

    Dispatches: EUR 1,000,000

  • Bosnia and Herzegovina

    VAT: PDV
    Standard (%): 17%
    Reduced (%):  -
    Increased (%):  -

    Denotation of VAT

    Porez na dodanu vrijednost

  • Bulgaria

    VAT: DDS
    Standard (%): 20%
    Reduced (%): 9%
    Increased (%): -

    Remark regarding intra-Community supplies

    Основание за прилагане на нулева ставка - чл. 53, ал. 1 от ЗДДС

    Remark regarding triangulation

    Основание за неначисляване на данък - чл. 141 2006/112/ЕО

    Remark regarding reverse charge

    Oбратно начисляване

    Remark regarding export of goods to non-EU countries

    Основание за прилагане на нулева ставка: чл. 28 от ЗДДС

    Remark regarding self-billing

    Cамофактуриране

    Denotation of VAT identification number

    Идентификационен номер по ДДС

    Abbreviation of the VAT identification number

    ДДС HOMEP

    Structure of VAT identification number

    BG999999999 or BG9999999999

    Intrastat Thresholds

    Arrivals: BGN 360,000

    Dispatches: BGN 210,000

  • Croatia

    VAT: PDV
    Standard (%): 25%
    Reduced (%): 5%, 13%
    Increased (%): -

    Remark regarding intra-Community supplies

    Oslobođeno PDV-a sukladno članku 41, stavak 1 (isporuka dobara unutar EU)

    Remark regarding triangulation

    Trostrani posao sukladno članku 10 Zakon o PDV-u, odnosno čl. 141 Direktive Vijeća 2006/112/EZ. Prijenos porezne obveze

    Remark regarding reverse charge

    Prijenos porezne obveze

    Remark regarding export of goods to non-EU countries

    Oslobođeno PDV-a sukladno članku 45, stavku 1 (izvoz)

    Remark regarding self-billing

    Samoizdavanje računa

    Denotation of VAT identification number

    PDV identifikacijski broj

    Abbreviation of the VAT identification number

    ---

    Structure of VAT identification number

    HR9999999999

    Intrastat Thresholds

    Arrivals: HRK 1,800,000

    Dispatches: HRK 900,000

  • Cyprus

    VAT: Φ.Π.Α
    Standard (%): 19%
    Reduced (%): 5% ,9%
    Increased (%): -

    Remark regarding intra-Community supplies

    Απαλλαγή απo τoν ΦΠΑ σύμφωνα με τo άρθρo

    Remark regarding triangulation

    Tριγωνική συναλλαγή

    Remark regarding reverse charge

    Aντίστροφη επιβάρυνση

    Remark regarding export of goods to non-EU countries

     

    Remark regarding self-billing

    Aυτοτιμολόγηση

    Denotation of VAT identification number

    Αριθμός Εγγραφής Φ.Π.Α.

    Abbreviation of the VAT identification number

    FPA

    Structure of VAT identification number

    CY99999999X

    Intrastat Thresholds

    Arrivals: EUR 100,000

    Dispatches: EUR 55,000

  • Czech Republic

    VAT: DPH
    Standard (%): 21%
    Reduced (%): 15%,10%
    Increased (%): -

    Remark regarding intra-Community supplies

    Osvobozené dodání zboží do jiného členského státu dle § 64 zákona o DPH

    Remark regarding triangulation

    Dodání zboží formou třístranného obchodu dle § 17 zákona o DPH. Daňová povinnost přechází dle § 108 odst. 1 písm. e) zákona o DPH na příjemce plnění (reverse charge)

    Remark regarding reverse charge

    Daň odvede zákazník

    Remark regarding export of goods to non-EU countries

    Osvobozené plnění dle § 66 zákona o DPH

    Remark regarding self-billing

    Vystaveno zákazníkem

    Denotation of VAT identification number

    Daňové identifikační číslo

    Abbreviation of the VAT identification number

    DIČ

    Structure of VAT identification number

    CZ99999999 or CZ999999999 or CZ9999999999

    Intrastat Thresholds

    Arrivals: CZK 8,000,000

    Dispatches: CZK 8,000,000

  • Denmark

    VAT: MOMS
    Standard (%): 25%
    Reduced (%): -
    Increased (%): -

    Remark regarding intra-Community supplies

    Momsfritaget, jf. momslovens § 34, stk. 1, nr. 1

    Remark regarding triangulation

    Omvendt betalingspligt, jf. momslovens § 46, stk. 1, nr. 1

    Remark regarding reverse charge

    Omvendt betalingspligt

    Remark regarding export of goods to non-EU countries

    Momsfritaget, jf. momslovens § 34, stk. 1, nr. 5

    Remark regarding self-billing

    Selvfakturering

    Denotation of VAT identification number

    momsregistrerings-nummer

    Abbreviation of the VAT identification number

    SE-Nr.

    Structure of VAT identification number

    DK99 99 99 99

    Intrastat Thresholds

    Arrivals: DKK 6,000,000

    Dispatches: DKK 4,700,000

  • Estonia

    VAT: KMKR
    Standard (%): 20%
    Reduced (%): 9%
    Increased (%): -

    Remark regarding intra-Community supplies

    Nullmääraga maksustatav ühendusesisene käive, KMS § 15 (3) (2)

    Remark regarding triangulation

    Kolmnurktehing vastavalt Direktiivi 112/2006/EÜ artiklile 197

    Remark regarding reverse charge

    Pöördmaksustamine

    Remark regarding export of goods to non-EU countries

    Nullmääraga maksustatav kaubaeksport, KMS § 15 (3) (1)

    Remark regarding self-billing

    Endale arve koostamine

    Denotation of VAT identification number

    käibemaksukohustus-lasenaregistreerimise number

    Abbreviation of the VAT identification number

    KMKR-number

    Structure of VAT identification number

    EE999999999

    Intrastat Thresholds

    Arrivals: EUR 200,000

    Dispatches: EUR 130,000

  • France

    VAT: TVA
    Standard (%): 20%
    Reduced (%): 2.1%, 5.5%, 10%
    Increased (%): -

    Remark regarding intra-Community supplies

    livraison intracommunautaire exonérée TVA, article 262 ter I du CGI

    Remark regarding triangulation

    Application de l'article 141 de la Directive 2006/112/CE du Conseil, Autoliquidation

    Remark regarding reverse charge

    Autoliquidation

    Remark regarding export of goods to non-EU countries

    Exportation exonérée de TVA – article 262-I du CGI

    Remark regarding self-billing

    Autofacturation

    Denotation of VAT identification number

    Le numéro d’identification à la taxe sur la valeur ajoutée

    Abbreviation of the VAT identification number

    ID. TVA

    Structure of VAT identification number

    FR99999999999 or FRX9999999999 or FR9X999999999 or FRXX999999999

    Intrastat Thresholds

    Arrivals: EUR 460,000

    Dispatches: More than 460,000: detailed Intrastat

    Less than 460,000: simplified Intrastat 

  • Finland

    VAT: ALV
    Standard (%): 24%
    Reduced (%): 10%, 14%
    Increased (%): -

    Remark regarding intra-Community supplies

    Veroton yhteisömyynti (AVL 72 b §)

    Remark regarding triangulation

    Kolmikantakauppa (AVL 2 a §)

    Remark regarding reverse charge

    Käännetty verovelvollisuus

    Remark regarding export of goods to non-EU countries

    Veroton vientimyynti (AVL 70 §)

    Remark regarding self-billing

    Itselaskutus

    Denotation of VAT identification number

    arvonlisãverorekis-terõintin umero

    Abbreviation of the VAT identification number

    ALV-NRO

    Structure of VAT identification number

    FI99999999

    Intrastat Thresholds

    Arrivals: EUR 550,000

    Dispatches: EUR 500,000

  • Georgia
  • Germany

    VAT: USt
    Standard (%): 19%
    Reduced (%): 7%
    Increased (%): -

    Remark regarding intra-Community supplies

    Steuerfreie innergemeinschaftliche Lieferung gem. § 4 Nr. 1b UStG

    Remark regarding triangulation

    Innergemeinschaftliches Dreiecksgeschäft gem. §25b UStG, Steuerschuld geht auf den letzten Abnehmer über

    Remark regarding reverse charge

    Steuerschuldnerschaft des Leistungsempfängers

    Remark regarding export of goods to non-EU countries

    Steuerfreie Ausfuhrlieferung gem. §4 Nr.1a UStG

    Remark regarding self-billing

    Gutschrift

    Denotation of VAT identification number

    Umsatzsteuer-Identifikationsnummer

    Abbreviation of the VAT identification number

    USt-ID-Nr.

    Structure of VAT identification number

    DE999999999

    Intrastat Thresholds

    Arrivals: EUR 800,000

    Dispatches: EUR 500,000

  • Greece

    VAT: FPA
    Standard (%): 24%
    Reduced (%): 6%, 13%
    Increased (%): -

    Remark regarding intra-Community supplies

    Απαλλάσσεται από ΦΠΑ άρθρο 28 του Κώδικα ΦΠΑ

    Remark regarding triangulation

    Τριγωνική συναλλαγή υπόχρεος ο αγοραστής άρθρο 15 του Κώδικα ΦΠΑ

    Remark regarding reverse charge

    Aντίστροφη επιβάρυνση

    Remark regarding export of goods to non-EU countries

    Απαλλάσσεται από ΦΠΑ άρθρο 24 του Κώδικα ΦΠΑ

    Remark regarding self-billing

    Aυτοτιμολόγηση

    Denotation of VAT identification number

    Αριθμός Φορολογικού Μητρώου

    Abbreviation of the VAT identification number

    A.F.M.

    Structure of VAT identification number

    EL999999999

    Intrastat Thresholds

    Arrivals: EUR 150,000

    Dispatches: EUR 90,000

  • Hungary

    VAT: AFA
    Standard (%): 27%
    Reduced (%): 5%, 18%
    Increased (%): -

    Remark regarding intra-Community supplies

    adómentes Közösségi értékesítés (Áfa törvény 89.§)

    Remark regarding triangulation

    Háromszögügylet, az adó fizetésére a vevő kötelezett az áfa törvény 141.§ alapján (Áfa törvény 91.§(2) és 141.§)

    Remark regarding reverse charge

    Fordított adózás

    Remark regarding export of goods to non-EU countries

    exportértékesítés (Áfa törvény 98.§)

    Remark regarding self-billing

    Önszámlázás

    Denotation of VAT identification number

    Közösségi adószám

    Abbreviation of the VAT identification number

    -

    Structure of VAT identification number

    HU99999999

    Intrastat Thresholds

    Arrivals: HUF 100,000,000

    Dispatches: HUF 100,000,000

  • Iceland

    VAT: VSK
    Standard (%): 24.0%
    Reduced (%): 11%
    Increased (%): -

    Denotation of VAT

    Virdisaukaskattur

  • Ireland

    VAT: VAT
    Standard (%): 23%
    Reduced (%): 4.8%, 9%, 13.5%
    Increased (%): -

    Remark regarding intra-Community supplies

    Intra-Community supply of goods under Section 24 of VAT Consolidation Act 2010

    Remark regarding triangulation

    Supply subject to the simplified triangulation method under Section 32 of VAT Consolidation Act 2010, recipient is liable to account for VAT on the supply in accordance with Section 23 of VAT Consolidation Act 2010

    Remark regarding reverse charge

    Reverse charge

    Remark regarding export of goods to non-EU countries

    Export of goods under Paragraph 3 Part 1 of Schedule 2 of VAT Consolidation Act 2010

    Remark regarding self-billing

    Self-billing

    Denotation of VAT identification number

    Value Added Tax Identification Number

    Abbreviation of the VAT identification number

    VAT No

    Structure of VAT identification number

    IE9999999X or IE9X99999X

    Intrastat Thresholds

    Arrivals: EUR 500,000

    Dispatches: EUR 635,000

  • San Marino
  • Italy

    VAT: IVA
    Standard (%): 22%
    Reduced (%): 4%, 5%, 10%
    Increased (%): -

    Remark regarding intra-Community supplies

    Cessione intracomunitaria non imponibile ex art. 41 DL 331/1993

    Remark regarding triangulation

    Operazione triangolare comunitaria ex art. 38 co. 7 DL 331/1993; cessionario designato al pagamento dell’ IVA ex art. 44 co. 2 DL 331/1993

    Remark regarding reverse charge

    Inversione contabile

    Remark regarding export of goods to non-EU countries

    Cessione all’esportazio-ne non imponibile IVA ai sensi dell'art. 8 del DPR 633/1972

    Remark regarding self-billing

    Autofatturazione

    Denotation of VAT identification number

    il numero di registrazione IVA

    Abbreviation of the VAT identification number

    Partita IVA

    Structure of VAT identification number

    IT99999999999

    Intrastat Thresholds

    Arrivals: More than EUR 50.000: monthly Intrastat;
      Less than EUR 50.000: quarterly Intrastat
    Dispatches: More than EUR 50.000: monthly Intrastat;
      Less than EUR 50.000: quarterly Intrastat
  • Kosovo
  • Latvia

    VAT: PVN
    Standard (%): 21%
    Reduced (%): 12%
    Increased (%): -

    Remark regarding intra-Community supplies

    Piegāde ES teritorijā saskaņā ar PVN likuma 43.panta (4) daļu

    Remark regarding triangulation

    Piegāde saskaņā ar PVN likuma 16.panta (4) daļu

    Remark regarding reverse charge

    Nodokļa apgrieztā maksāšana

    Remark regarding export of goods to non-EU countries

    PVN 0% likme eksportam saskaņā ar PVN likuma 43.panta (1) daļu

    Remark regarding self-billing

    Pašaprēķins

    Denotation of VAT identification number

    pievienotās vērtības nodokļa reģistrācijas numurs

    Abbreviation of the VAT identification number

    PVN registracijas numurs

    Structure of VAT identification number

    LV99999999999

    Intrastat Thresholds

    Arrivals: EUR 180,000

    Dispatches: EUR 130,000

  • Liechtenstein
  • Lithuania

    VAT: PVM
    Standard (%): 21%
    Reduced (%): 5%, 9%
    Increased (%): -

    Remark regarding intra-Community supplies

    PVM įstatymo 49 straipsnis

    Remark regarding triangulation

    PVM įstatymo 95 straipsnio 4 dalis

    Remark regarding reverse charge

    Atvirkštinis apmokestinimas

    Remark regarding export of goods to non-EU countries

    PVM įstatymo 41 straipsnis

    Remark regarding self-billing

    Sąskaitų faktūrų išsirašymas

    Denotation of VAT identification number

    PVM mokėtojo kodas

    Abbreviation of the VAT identification number

    PVM moketojo kodas

    Structure of VAT identification number

    LT999999999 or LT999999999999

    Intrastat Thresholds

    Arrivals: EUR 280,000

    Dispatches: EUR 200,000

  • Luxembourg

    VAT: TVA/MwSt
    Standard (%): 17%
    Reduced (%): 3%, 8%, 14%
    Increased (%): -

    Remark regarding intra-Community supplies

    Non soumis à la TVA luxembourgeoise en vertu de l'article 43 de la LTVA

    Remark regarding triangulation

    Destinataire redevable de la taxe due au titre de la livraison effectuée par l'assujetti non établi à l'intérieur du pays, en application de l'article 26, §1, a) de la LTVA

    Remark regarding reverse charge

    Autoliquidation

    Remark regarding export of goods to non-EU countries

    Non soumis à la TVA luxembourgeoise en vertu de l'article 43 de la LTVA

    Remark regarding self-billing

    Autofacturation

    Denotation of VAT identification number

    Le numéro d’identification à la taxe sur la valeur ajoutée

    Abbreviation of the VAT identification number

    ID. TVA

    Structure of VAT identification number

    LU99999999

    Intrastat Thresholds

    Arrivals: EUR 200,000

    Dispatches: EUR 150,000

  • Macedonia

    VAT: DDV
    Standard (%): 18%
    Reduced (%): 5%
    Increased (%): -

    Denotation of VAT

    Danok na dodadena vrednost

  • Malta

    VAT: VAT
    Standard (%): 18%
    Reduced (%): 5%, 7%
    Increased (%): -

    Remark regarding intra-Community supplies

    Intra-Community supply pursuant to Item 3, Part One of the Fifth Schedule to the Malta Value Added Tax Act 1998

    Remark regarding triangulation

    Triangulation: Intra-Community supply pursuant to Article 20(2)(a) and Item 2(2) of Part 3 of the Third Schedule to the Malta Value Added Tax Act 1998 - Reverse Charge

    Remark regarding reverse charge

    Reverse charge

    Remark regarding export of goods to non-EU countries

    Export: Exempt with credit supply pursuant to Item 1(1), Part One of the Fifth Schedule to the Malta Value Added Tax Act 1998

    Remark regarding self-billing

    Self-billing

    Denotation of VAT identification number

    Numru ta’ l-identifikazzjoni tat-taxxa fuq il-valur miújud

    Abbreviation of the VAT identification number

    -

    Structure of VAT identification number

    MT99999999

    Intrastat Thresholds

    Arrivals: EUR 700

    Dispatches: EUR 700

  • Moldova

    VAT: TVA
    Standard (%): 20%
    Reduced (%): 8%
    Increased (%): -

    Denotation of VAT

    Taxa pe valoare adăngată

  • Monaco
  • Montenegro

    VAT: PDV
    Standard (%): 19%
    Reduced (%): 7%
    Increased (%): -

    Denotation of VAT

    Porez na dodanu vrijednost

  • Netherlands

    VAT: BTW
    Standard (%): 21%
    Reduced (%): 6%
    Increased (%): -

    Remark regarding intra-Community supplies

    Vrijgestelde intracommunautaire levering; Tabel II post a.6 WET OB

    Remark regarding triangulation

    Vereenvoudigde ABC transactie; artikel 37c WET OB

    Remark regarding reverse charge

    Btw verlegd

    Remark regarding export of goods to non-EU countries

    Export; Tabel II post a.2 WET OB

    Remark regarding self-billing

    Factuur uitgereikt door afnemer

    Denotation of VAT identification number

    BTW-identificatie-nummer

    Abbreviation of the VAT identification number

    OB-Nummer

    Structure of VAT identification number

    NL999999999B99

    Intrastat Thresholds

    Arrivals: EUR 1,000,000

    Dispatches: EUR 1,200,000

  • Norway

    VAT: MVA
    Standard (%): 25%
    Reduced (%): 10%, 11.11%, 15%
    Increased (%): -

    Denotation of VAT

    Merverdiavgift

  • Poland

    VAT: VAT
    Standard (%): 23%
    Reduced (%): 5%, 8%
    Increased (%): -

    Remark regarding intra-Community supplies

    Stawka 0 % zgodnie z art. 41 ust. 3 w związku. z art. 42 ustawy o podatku od towarow i usług

    Remark regarding triangulation

    VAT: Faktura WE uproszczona na mocy Art. 135-138 ustawy o ptu, Podatek VAT będzie rozliczony przez ostatniego w kolejności podatnika podatku od wartości dodanej

    Remark regarding reverse charge

    Odwrotne obciążenie

    Remark regarding export of goods to non-EU countries

    Eksport, stawka 0%

    Remark regarding self-billing

    Samofakturowanie

    Denotation of VAT identification number

    Numer identyfikacyjny VAT

    Abbreviation of the VAT identification number

    NIP

    Structure of VAT identification number

    PL9999999999

    Intrastat Thresholds

    Arrivals: PLN 3,000,000

    Dispatches: PLN 1,500,000

  • Portugal

    VAT: IVA
    Standard (%): 23%
    Reduced (%): 6%, 13%
    Increased (%): -

    Remark regarding intra-Community supplies

    Operação isenta - Transmissão intracomunitária de bens – artigo 14.º, alínea a), do RITI

    Remark regarding triangulation

    Operação triangular – IVA devido pelo adquirente – artigo 15.º, n.º 2, do RITI

    Remark regarding reverse charge

    IVA - Autoliquidação

    Remark regarding export of goods to non-EU countries

    Operação não sujeita – exportação de bens - artigo 14.º, n.º 1, alínea a), do CIVA

    Remark regarding self-billing

    Autofacturação

    Denotation of VAT identification number

    o número de identi-ficação para efeitos do imposto sobre o valor acrescentado

    Abbreviation of the VAT identification number

    NIPC

    Structure of VAT identification number

    PT999999999

    Intrastat Thresholds

    Arrivals: EUR 350,000

    Dispatches: EUR 250,000

  • Romania

    VAT: TVA
    Standard (%): 19%
    Reduced (%): 5%, 9%
    Increased (%): -

    Remark regarding intra-Community supplies

    Livrare intracomunitara scutita - Art. 143 (2) Codul Fiscal

    Remark regarding triangulation

    Masuri de simplificare pentru operatiuni triunghiulare pentru care se aplica mecanismul taxarii inverse - Art. 150 (4) Codul Fiscal

    Remark regarding reverse charge

    Taxare inversa

    Remark regarding export of goods to non-EU countries

    Export scutit de TVA - Art. 143 (1) (a) Codul Fiscal

    Remark regarding self-billing

    Autofacturare

    Denotation of VAT identification number

    Cod de înregistrare în scopuri de TVA

    Abbreviation of the VAT identification number

    TVA

    Structure of VAT identification number

    RO999999999

    Intrastat Thresholds

    Arrivals: RON 500,000

    Dispatches: RON 900,000

  • Russia

    VAT: НДС
    Standard (%): 18%
    Reduced (%): 10%
    Increased (%): -

    Denotation of VAT

    Налог на добавленную стоимость

  • Serbia

    VAT: PDV
    Standard (%): 20%
    Reduced (%): 10%
    Increased (%): -

    Denotation of VAT

    Porez na dodanu vrijednost

  • Slovakia

    VAT: DPH
    Standard (%): 20%
    Reduced (%): 10%
    Increased (%): -

    Remark regarding intra-Community supplies

    Oslobodenie od DPH podľa § 42 alebo 43 zákona č. 222/2004 Z.z. o DPH

    Remark regarding triangulation

    Ide o trojstranný obchod podľa § 45 zákona č. 222/2004 Z.z. o DPH

    Remark regarding reverse charge

    Prenesenie daňovej povinnosti

    Remark regarding export of goods to non-EU countries

    Oslobodenie od DPH podľa § 47 zákona č. 222/204 Z.z. o dani z pridanej hodnoty v znení neskorších predpisov

    Remark regarding self-billing

    Vyhotovenie faktúry odberateľom

    Denotation of VAT identification number

    Identifikačné číslo pre daň

    Abbreviation of the VAT identification number

    IČ DPH

    Structure of VAT identification number

    SK9999999999

    Intrastat Thresholds

    Arrivals: EUR 200,000

    Dispatches: EUR 400,000

  • Slovenia

    VAT: DDV
    Standard (%): 22%
    Reduced (%): 9.5%
    Increased (%): -

    Remark regarding intra-Community supplies

    Oprosceno v skladu s 46/1 clenom ZDDV-1

    Remark regarding triangulation

    Obrnjena davčna obveznost

    Remark regarding reverse charge

    Obrnjena davčna obveznost

    Remark regarding export of goods to non-EU countries

    Oprosceno v skladu s 52/1 clenom ZDDV-1

    Remark regarding self-billing

    Samofakturiranje

    Denotation of VAT identification number

    Identifikacijska številka za DDV

    Abbreviation of the VAT identification number

    DDV

    Structure of VAT identification number

    SI99999999

    Intrastat Thresholds

    Arrivals: EUR 120,000

    Dispatches: EUR 200,000

  • Spain

    VAT: IVA
    Standard (%): 21%
    Reduced (%): 4%, 10%
    Increased (%): -

    Remark regarding intra-Community supplies

    Entrega intracomunitaria exenta en virtud del artículo 25 de la Ley 37/1992

    Remark regarding triangulation

    Inversión del sujeto pasivo en virtud del artículo 84 de la Ley 37/1992, de 28 de diciembre del Impuesto sobre el Valor Añadido

    Remark regarding reverse charge

    Inversión del sujeto pasivo

    Remark regarding export of goods to non-EU countries

    Exportación exenta en virtud del artículo 21 de la Ley 37/1992

    Remark regarding self-billing

    Facturación por el destinatario

    Denotation of VAT identification number

    el numéro de identificación a efectos del Impuesto sobre el Valor Añadido

    Abbreviation of the VAT identification number

    N.IVA

    Structure of VAT identification number

    ESX99999999 or ES99999999X or ESX9999999X

    Intrastat Thresholds

    Arrivals: EUR 400,000

    Dispatches: EUR 400,000

  • Sweden

    VAT: MOMS
    Standard (%): 25%
    Reduced (%): 6%, 12%
    Increased (%): -

    Remark regarding intra-Community supplies

    Undantaget från moms enligt 3 kap. 30 a § mervärdess-kattalagen (1994:200); gemenskapsintern varuförsäljning

    Remark regarding triangulation

    Undantag från skatteplikt enligt 3 kap. 30 b § mervärdesskattelagen (1994:200) avseende trepartshandel

    Remark regarding reverse charge

    Omvänd betalningsskyldighet

    Remark regarding export of goods to non-EU countries

    Undantaget enligt 5 kap. 3a § mervärdesskat-telagen (1994:200): exportomsättning av varor

    Remark regarding self-billing

    Självfakturering

    Denotation of VAT identification number

    Mervärdesskatte-registreringsnummer

    Abbreviation of the VAT identification number

    MomsNr.

    Structure of VAT identification number

    SE999999999999

    Intrastat Thresholds

    Arrivals: SEK 9,000,000

    Dispatches: SEK 4,500,000

  • Switzerland

    VAT: MWST
    Standard (%): 8%
    Reduced (%): 2.5%, 3.8%
    Increased (%): -

    Denotation of VAT

    Mehrwertsteuer

  • Turkey

    VAT: KDV
    Standard (%): 18%
    Reduced (%): 1%, 8%
    Increased (%): -

    Denotation of VAT

    Katma Deger Vergisi

  • Ukraine

    VAT: ПДВ
    Standard (%): 20%
    Reduced (%): 7 %
    Increased (%): -

    Denotation of VAT

    Податок на додану вартість

  • United Kingdom

    VAT: VAT
    Standard (%): 20%
    Reduced (%): 5%
    Increased (%): -

    Remark regarding intra-Community supplies

    Zero-rated intra-community supply of goods under section 30(8) of the VAT Act 1994 and regulation 134 of the VAT Regulations 1995

    Remark regarding triangulation

    Disregarded intra-community supply of goods under section 14(6) of the VAT Act 1994 and regulation 17 of the VAT Regulations 1995, subject to VAT in the member state of the end customer

    Remark regarding reverse charge

    Reverse charge

    Remark regarding export of goods to non-EU countries

    Zero-rated supply of goods exported to a non-EU country under section 30(8) of the VAT Act 1994 and regulation 129 of the VAT Regulations 1995

    Remark regarding self-billing

    Self-billing

    Denotation of VAT identification number

    Value Added Tax Identification Number

    Abbreviation of the VAT identification number

    VAT-ID-No.

    Structure of VAT identification number

    GB999 9999 99 or GB999 9999 99 999 or GBGD999 or GBHA999

    Intrastat Thresholds

    Arrivals: GBP 1,500,000

    Dispatches: GBP 250,000