E-Commerce Trade online with confidence and security – don’t let VAT put your business at risk
International Expansion Trading in a new country? VAT may be one of the first taxes to consider
Global Industry Accordance assist major FTSE 100 and Global 500 firms to meet their international VAT obligations when they trade cross-border

Latest VAT News

    Hungary - Invoicing Guidance
    The Hungarian tax administration has issued guidance clarifying the circumstances where a customer\'s VAT registration number must be included on an invoice.  There are three cases...
    Slovenia - VAT rate increase proposal
    We understand that the Slovenian government has proposed increases in the VAT rates so that the standard rate would increase to 22% (from 20%) and the reduced rate would increase t...
    Italy - Reminder of increase in VAT rates
    With effect from 1 July 2013, the standard and reduced rates will be increased by 1%. This will move the standard rate of VAT to 22%, and the reduced rate to 11%. The super reduced...
    Portugal - VAT Cash Accounting
    The Council of Ministers has approved a new cash accounting scheme which will enter into force in 2013.\r\n\r\nUnder the cash accounting scheme VAT is due when payments are made rather...
    EU VAT Expert Group - Cross Border Supplies of Goods
    Last year we reported on the formation of the EU VAT Expert Group.  This was set up to advise the Commission on the preparation of law and policy initiatives in VAT and to provide...
    U.S. Senate passes the Marketplace Fairness Act
    On Monday 6 May the Senate passed a bill – The Marketplace Fairness Act – which is designed to ensure that state and local sales taxes are collected on all internet purchases.\r...

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Helpful VAT Resources

EU VAT Compliance & Savings Guide

Most businesses are looking to identify savings opportunities and improve cash-flow but it is also important that businesses are VAT compliant.

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EU VAT Rates

This information is correct at the time of publishing (01/02/13) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

Country
Country Code
Super Reduced Rate (%)
Reduced Rate (%)
Standard Rate (%)

Austria
AT
10
12 (19**)
20

Belgium
BE
6
12
21

Bulgaria
BG
N/A
9
20

Cyprus
CY
5
8
18

Czech Republic
CZ
N/A
15
21

Denmark
DK
N/A
0
25

Estonia
EE
N/A
9
20

Finland
FI
10
14
24

France
FR
2.1
5.5/ 7
19.6

Germany
DE
N/A
7
19

Greece
EL
N/A
6.5/ 13
23

Hungary
HU
N/A
5/ 18
27

Ireland
IE
4.8/ 9
13.5
23

Italy
IT
4
10
21

Latvia
LV
N/A
12
21

Lithuania
LT
5
6/ 9
21

Luxembourg
LU
3
6/ 12
15

Malta
MT
N/A
5 / 7
18

Netherlands
NL
N/A
6
21

Norway*
NO
N/A
0/ 8/ 15
25

Poland
PL
5
8
23

Portugal
PT
6
13
23

Romania
RO
5
9
24

Slovakia
SK
N/A
10
20

Slovenia
SI
N/A
8.5
20

Spain
ES
4
10
21

Sweden
SE
6
12
25

Switzerland*
CH
2.5
3.8
8

United [...]

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E-Commerce: Distance Selling Registration Thresholds

This information is correct at the time of publishing (01/02/13) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

Country
Threshold
Currency
Notes

Austria
35,000
EUR

Belgium
35,000
EUR

Bulgaria
70,000
BGN
Please check current EUR equivalent if sales figures are in EUR.

Cyprus
35,000
EUR

Czech Republic
1,140,000
CZK
Please check current EUR equivalent if sales figures are [...]

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ERP Coding VAT Guide

It’s crucial that companies working cross-border implement and maintain correct ERP VAT coding.

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Intrastat Reporting Thresholds

This information is correct at the time of publishing (01/02/13) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

Country
Arrivals
Dispatches
Currency

 Austria
 550,000
 550,000
 EUR

 Belgium*
 700,000
 1,000,000
 EUR

 Bulgaria*
 240,000
 240,000
 BGN

 Cyprus*
 100,000
 55,000
 EUR

 Czech Republic
 8,000,000
 8,000,000
 CZK

 Denmark
 3,900,000
 5,000,000
 DKK

 Estonia*
 140,000
 120,000
 EUR

 Finland*
 275,000
 500,000
 EUR

 France*
 460,000
 More than 460,000: detailed Intrastat,Less than 460,000: simplified Intrastat (EC Sales Listing)
 EUR

 Germany
 500,000
 500,000
 EUR

 Greece
 100,000
 90,000
 EUR

 Hungary*
 100,000,000
 100,000,000
 HUF

 Ireland
 191,000
 635,000
 EUR

 Italy
 0
 0
 EUR

 Latvia*
 100,000
 100,000
 LVL

 Lithuania
 700,000
 750,000
 LTL

 Luxembourg*
 200,000
 150,000
 EUR

 Malta
 700
 700
 EUR

 Netherlands
 900,000
 900,000
 EUR

 Norway**
N/A
N/A
NOK

 Poland*
 1,100,000
 1,100,000
 PLN

 Portugal
 250,000
 250,000
 EUR

 Romania*
 500,000
 900,000
 RON

 Slovak Republic*
 200,000
 400,000
 EUR

 Slovenia*
 120,000
 200,000
 EUR

 Spain
 250,000
 250,000
 EUR

 Sweden
 4,500,000
4,500,000
 SEK

Switzerland**
N/A
N/A
CHF

 United Kingdom
 600,000
 250,000
 GBP

*The values shown are for the basic [...]

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Shared Service Centre Reviews

A Shared Service Centre (SSCs) can be an effective means of optimising finance functions – particularly in large multi-territory businesses. But the VAT compliance issues that naturally arise as a consequence of creating an SSC structure can be relatively neglected in the set-up and management of the centre.

Learn More

Broad Experience of Sectors and Markets

  • E-Commerce

    Online business is increasing rapidly and it is crucial that international VAT obligations are met.

    Find out more here

  • Event Companies

    Events companies can face complex VAT issues when organising an event abroad.

    Find out more here

  • Global Business

    Manage VAT effectively to meet regulations, avoid exposure to penalties and maximise opportunities for efficiencies.

    Find out more here

  • International Start-Ups

    Compliance is commercially critical for dynamic businesses expanding internationally

    Find out more here

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