VAT in Europe

 

In this overview we composed crucial information about the VAT regulations of various European countries. Simply select a specific country on the map and click.

We at PNHR have a wide network of international cooperation partners and are happy to advice you on all issues related to national and international VAT regulations. Especially, we handle VAT registrations in foreign countries and remuneration requests for you.

Belgium

Terminology of the VAT: Belasting over de Toegevoegde Waarde (BTW), Taxe sur la Valeur Ajoutée (TVA)

Tax rates:

  • Statutory tax rate: 21%
  • Reduced tax rate: 6%, 12%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Le numéro d’identification à la taxe sur la valeur ajoutée (abbreviation: No. TVA oder BTW-Nr.)
  • Structure: BE0999999999

Information to be provided on invoices:

  • For intra-community supply: 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
  • For triangular trade: 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
  • In the case of reverse-charge: BTW-verlegd / Autoliquidation
  • For third country exports: 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
  • For credits: Factuur uitgereikt door afnemer / Autofacturation

Purchasing limit: 11.200 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Invoices in a foreign currency are mandated to state the amount invoiced in Euro.
  • Taxation of groups is not possible for foreign companies; they have to register each for themselves and separately.
  • All turnover tax relevant companies are mandated to keep their books for seven years.
  • Companies registered in Belgium need to send a list of their revenues, customers and suppliers in Belgium to the Belgian tax authorities. This list has to contain addresses, tax ID’s and requested tax amounts, respectively in the case of reverse-charge the corresponding revenues, of the aforementioned and is to be received by the tax authorities latest on March 3rd of the following year (listing des clients, listing des fournisseurs).

Cognizant/central tax authority:

In Germany:
Finanzamt Trier
Hubert-Neuerburg-Straße 1
54290 Trier

In Belgium:
Bureau central de TVA pour assujettis étrangers
Tour Sablon – 24th floor
Rue Stevens, 7
B- 1000 Brüssel

Bulgaria

Terminology of the VAT: Value added tax (VAT)

Tax rates:

  • Statutory tax rate: 20%
  • Reduced tax rate: 9%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Идентификационен номер по ДДС (ДДС HOMEP), Danak Dobavena Stojnost (DDS)
  • Structure: BG999999999 oder BG9999999999

Information to be provided on invoices:

  • For intra-community supply: Основание за прилагане на нулева ставка - чл. 53, ал. 1 от ЗДДС
  • For triangular trade: Основание за неначисляване на данък - чл. 141 2006/112/ЕО
  • In the case of reverse-charge: Oбратно начисляване
  • For third country exports: Основание за прилагане на нулева ставка: чл. 28 от ЗДДС
  • For credits: Cамофактуриране

Purchasing limit: 20.000 BGN

Turnover threshold: 70.000 BGN

Specifics:

  • The fee and the amount of VAT are mandatory to be stated in BGN in the invoice.
  • Foreign companies have to register matters of VAT, if they generated revenues of more than 50.000 BGN in the last 12 months.
  • All companies registered in matters of VAT are mandated to keep their entire books for 7 years.
  • Tax groups are not apparent in the Bulgarian VAT law.

Cognizant/central tax authority:

In Germany:
Finanzamt Neuwied
Augustastraße 70
56564 Neuwied

In Bulgaria:
National Revenue Agency, NRA
Central Liasion Office
52 Dondukov Blvd
1000 Sofia

Denmark

Terminology of the VAT: Omsaetningsavgift (MOMS)

Tax rates:

  • Statutory tax rate: 25%
  • Reduced tax rate: /
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Momsregistreringsnummer (abbreviation: SE-Nr.)
  • Structure: DK99 99 99 99

Information to be provided on invoices:

  • For intra-community supply: „VAT exempt EC-delivery“, Momsfritaget, jf. momslovens § 34, stk. 1, nr. 1
  • For triangular trade: Omvendt betalingspligt, jf. momslovens § 46, stk. 1, nr. 1
  • In the case of reverse-charge: Omvendt betalingspligt/„VAT to be paid by the cocontractor”/ “Reverse Charge”
  • For third country exports: Momsfritaget, jf. momslovens §34, stk. 1, nr.5
  • For credits: Selvfakturering

Purchasing limit: 80.000 DKK

Turnover threshold: 280.000 DKK

Specifics:

  • Invoices can be issued in foreign currencies; however the amount of the VAT is to be issued in DKK along with the exchange rate.
  • There is no mandatory juridical guideline for the choice of language for the invoice text and the Information to be provided on invoices.

Cognizant/central tax authority:

In Germany:
Finanzamt Flensburg
Duburger Straße 58-64
24939 Flensburg

In Denmark:
Danish Commerce and Company Agency
Postbox 600
DK-0900 Copenhagen C

Estonia

Terminology of the VAT: Käibemaks (KMKR)

Tax rates:

  • Statutory tax rate: 20%
  • Reduced tax rate: 9%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: käibemaksukohustuslasenaregistreerimise number, (abbreviation: KMKR-number)
  • Structure: EE999999999

Information to be provided on invoices:

  • For intra-community supply: Nullmääraga maksustatav ühendusesisene käive, KMS § 15 (3) (2)
  • For triangular trade: Kolmnurktehing vastavalt Direktiivi 112/2006/EÜ artiklile 197
  • In the case of reverse-charge: Pöördmaksustamine
  • For third country exports: Nullmääraga maksustatav kaubaeksport, KMS § 15 (3) (1)
  • For credits: Endale arve koostamine

Purchasing limit: 10.226 EUR

Turnover threshold: 35.151 EUR

Cognizant/central tax authority:

In Germany:
Finanzamt Rostock
Möllner Straße 13
18109 Rostock

In Estonia:
Estonian Tax and Customs Board
Lõõtsa 8a
15176 Tallinn

Finland

Terminology of the VAT: Arvonlisäverso (ALV)

Tax rates:

  • Statutory tax rate: 24%
  • Reduced tax rate: 10%, 14%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: arvonlisãverorekis-terõintin umero, Y-tunnus (abbreviation: ALV-NRO)
  • Structure: FI99999999

Information to be provided on invoices:

  • For intra-community supply: „VAT exempt EC-delivery“, veroton yhteisömyynti (AVL 72 b §)
  • For triangular trade: Kolmikantakauppa (AVL 2 a §)
  • In the case of reverse-charge: Käännetty verovelvollisuus, „VAT to be paid by the co-contractor”
  • For third country exports: Veroton vientimyynti (AVL 70 §)
  • For credits: Itselaskutus

Purchasing limit: 10.000 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Invoices in foreign currencies have to be converted according to the published official exchange rate.
  • In the turnover-tax law a permanent business establishment is created, when one or sequential construction- or mounting-activities exceed the time frame of nine months.

Cognizant/central tax authority:

In Germany:
Finanzamt Bremen
Rudolf-Hilferding-Platz 1
28195 Bremen

In Finland:
PRH-Verohallinto
Business Information System
PO Box 2000
Fl-00231 Helsinki

France

Terminology of the VAT: Taxe sur la valeur ajoutée (TVA)

Tax rates:

  • Statutory tax rate: 20%
  • Reduced tax rate: 2,1%, 5,5%, 10%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Le numéro d’identification à la taxe sur la valeur ajoutée, (abbreviation: ID.TVA)
  • Structure: FR99999999999 oder FRX9999999999 oder FR9X999999999 oder FRXX999999999

Information to be provided on invoices:

  • For intra-community supply: „livraison intracommunautaire exonérée TVA, article 262 ter 1 du CGI“
  • For triangular trade: Application de l'article 141 de la Directive 2006/112/CE du Conseil, Autoliquidation
  • In the case of reverse-charge: „Le client est oblige d’acquitter la TVA, article 283-1 du CGI”/ Autoliquidation
  • For third country exports: „Exportation exonérée de TVA -article 262-I du CGI“
  • For credits: Autofacturation

Purchasing limit: 10.000 EUR

Turnover threshold: 100.000 EUR

Specifics:

  • Invoices in foreign currencies are mandated to state the VAT amount converted to EUR, considering the daily updated exchange rate published by the French Central Bank.

Cognizant/central tax authority:

In Germany:
Finanzamt Offenburg
Zeller Straße 1
77654 Offenburg

In France:
Service des impôts des entreprises etrangères (SIE)
10 rue du Centre TSA 20011
Noisy le Grand CEDEX

Greece

Terminology of the VAT: Foros prostithemenis axias (FPA, ΦΠΑ)

Tax rates:

  • Statutory tax rate: 23%
  • Reduced tax rate: 6,5%, 13%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Αριθμός Φορολογικού Μητρώου (abbreviation: A.F.M., AΦM)
  • Structure: EL999999999

Information to be provided on invoices:

  • For intra-community supply: „VAT exempt EC-delivery“/ Απαλλάσσεται από ΦΠΑ άρθρο 28 του Κώδικα ΦΠΑ
  • For triangular trade: Τριγωνική συναλλαγή υπόχρεος ο αγοραστής άρθρο 15 του Κώδικα ΦΠΑ
  • In the case of reverse-charge: Aντίστροφη επιβάρυνση/ „VAT to be paid by the cocontractor”
  • For third country exports: Απαλλάσσεται από ΦΠΑ άρθρο 24 του Κώδικα ΦΠΑ
  • For credits: Aυτοτιμολόγηση

Purchasing limit: 10.000 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Invoices in foreign currencies have to show the amount of VAT converted in Euro; the exchange rate published by the Greek Ministry of Finance is to be used.
  • Group taxation is not possible.
  • There is no rule of simplification in place for consignment warehouses; which means that a VAT registration is necessary, if a consignment warehouse is to be implemented.

Cognizant/central tax authority:

In Germany:
Finanzamt Berlin Neukölln
Thiemannstraße 1
12059 Berlin

In Greece:
Ministerium für Wirtschaft und Finanzen Generaldirektion Steuern
Direktion 14- MwSt
Sina 2-4
10672 Athen

Great Britian

Terminology of the VAT: Value Added Tax (VAT)

Tax rates:

  • Statutory tax rate: 20%
  • Reduced tax rate: 5%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Value added tax identification number (abbreviation: VAT–ID-No.)
  • Structure: GB999 9999 99 or GB999 9999 99 999 or GBGD999 or GBHA999

Information to be provided on invoices:

  • For intra-community supply: „VAT exempt EC-delivery“/ Zerorated intra-community supply of goods under section 30(8) of the VAT Act 1994 and regulation 134 of the VAT Regulations 1995
  • For triangular trade: 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
  • In the case of reverse-charge: Reverse charge/ „VAT to be paid by the cocontractor”
  • For third country exports: 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
  • For credits: Self-billing

Purchasing limit: 70.000 GBP

Turnover threshold: 70.000 GBP

Specifics:

  • Invoices in a foreign currency are mandated to state the net value and the amount of VAT in British pound.
  • For foreign companies taxation in groups is not possible.
  • For interlocking relationships only one VAT ID number is assigned to the parent company. This number is valid for all members of the tax group.

Cognizant/central tax authority:

In Germany:
Finanzamt Hannover-Nord
Vahrenwalder Straße 206
Postfach: 1 67
30001 Hannover

In Great Britian:
HM Revenue & Customs
VAT Overseas Repayment Unit
PO Box 34
Foyle House
Duncreggan Road
Londonderry
BT48 7AE

Ireland

Terminology of the VAT: Value added tax (VAT)

Tax rates:

  • Statutory tax rate: 23%
  • Reduced tax rate: 4,8%, 9%, 13,5%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Value added tax identification number (abbreviation: VAT-No)
  • Structure: IE9999999X oder IE9X99999X

Information to be provided on invoices:

  • For intra-community supply: „VAT exempt EC-delivery“/ IntraCommunity supply of goods under Section 24 of VAT Consolidation Act 2010
  • For triangular trade: 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
  • In the case of reverse-charge: Reverse charge/„VAT to be paid by the co-contractor”
  • For third country exports: Export of goods under Paragraph 3 Part 1 of Schedule 2 of VAT Consolidation Act 2010
  • For credits: Self-billing

Purchasing limit: 41.000 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Invoices in a foreign currency have to state the amount of VAT in Euro.
  • Group taxation is not possible if foreign companies are involved.

Cognizant/central tax authority:

In Germany:
Finanzamt Hamburg Nord
Borsteler Chaussee 45
22453 Hamburg

In Ireland:
Office of the Revenue Commissioners
Intelligence Registration and District Support
City Centre District
Árus Burgha,
9/10 Upper O’Connell Street
Dublin 1

Italy

Terminology of the VAT: Imposta sul valore aggiunto (IVA)

Tax rates:

  • Statutory tax rate: 22%
  • Reduced tax rate: 4%, 10%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: il numero di registrazione IVA (abbreviation: Partita IVA)
  • Structure: IT99999999999

Information to be provided on invoices:

  • For intra-community supply: Cessione intracomunitaria non imponibile ex art. 41 DL 331/1993
  • For triangular trade: 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
  • In the case of reverse-charge: Inversione contabile
  • For third country exports: „Non imponibile IVA ai sensi dell’art. 8 par 1 item. A DPR 633/1972“
  • For credits: „Autofatturazione“

Purchasing limit: 10.000 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Invoices in foreign currencies VAT amounts are to be converted in Euro.
  • If a company, which is registrated for turnover-taxex in Italy, receives reverse-charge supply, a receipt has to be issued, calculating the due taxes. This so-called Autofattura has to be kept with the incoming invoice and allows for deduction of input tax.
  • Businessmen, who are registered for turnover-tax by a tax representative, have to keep their documents on file at the tax representative in Italy.
  • Group taxation for foreign enterprises is limited to the possibility to set off payment obligations of the current year against reimbursement claims.

Cognizant/central tax authority:

In Germany:
Finanzamt München II
Deroystraße 4
80335 München

In Italy:
Agenzia delle Entrate
Centro operativo di Pescara
Via Rio Sparto 21
65129 Pescara

Croatia

Terminology of the VAT: Porez na dodanu vrijednost (PDV)

Tax rates:

  • Statutory tax rate: 25%
  • Reduced tax rate: 5%, 13%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: PDV identifikacijski broj, PDV ID broj
  • Structure: HR9999999999

Information to be provided on invoices:

  • For intra-community supply: Oslobođeno PDV-a sukladno članku 41, stavak 1 (isporuka dobara unutar EU), „isporuka bez PDVA-a"
  • For triangular trade: Trostrani posao sukladno članku 10 Zakon o PDVu, odnosno čl. 141 Direktive Vijeća 2006/112/EZ. Prijenos porezne obveze
  • In the case of reverse-charge: Prijenos porezne obveze
  • For third country exports: „Oslobođeno PDV-a sukladno članku 45, stavku 1 (izvoz)“
  • For credits: „Samoizdavanje računa“

Purchasing limit: 77.000 HRK

Turnover threshold: 270.000 HRK

Cognizant/central tax authority:

In Germany:
Finanzamt Kassel-Hofgeismar
Altmarkt 1
34125 Kassel

In Croatia:
Republic of Croatia
MINISTRY OF FINANCE
Tax Administration-Central Office
10 000 Zagreb, Boškovićeva 5

Latvia

Terminology of the VAT: Pievienotas vertibas nodoklis(PVN)

Tax rates:

  • Statutory tax rate: 21%
  • Reduced tax rate: 12%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: pievienotās vērtības nodokļa reģistrācijas numurs (abbreviation: PVN registracijas numurs)
  • Structure: LV99999999999

Information to be provided on invoices:

  • For intra-community supply: Piegāde ES teritorijā saskaņā ar PVN likuma 43.panta (4) daļu
  • For triangular trade: Piegāde saskaņā ar PVN likuma 16.panta (4) daļu
  • In the case of reverse-charge: Nodokļa apgrieztā maksāšana
  • For third country exports: PVN 0% likme eksportam saskaņā ar PVN likuma 43.panta (1) daļu
  • For credits: „Pašaprēķins“

Purchasing limit: 7.000 LVL

Turnover threshold: 24.000 LVL

Cognizant/central tax authority:

In Germany:
Finanzamt Bremen
Rudolf-Hilferding-Platz 1
28195 Bremen

In Latvia:
Valsts ienemumu dienesta Lielo nodoklu
Maksataju parvalde
(Large Taxpayers Board ofthe State Revenue Service)
Jeruzalemes street 1
LV-1010 RIGA

Lithuania

Terminology of the VAT: Pridetines vertes mokestis (PVM)

Tax rates:

  • Statutory tax rate: 21%
  • Reduced tax rate: 5%, 9%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Pridetines vertes mo-kescio moketojo kodas (abbreviation: PVM moketojo kodas)
  • Structure: LT999999999 or LT999999999999

Information to be provided on invoices:

  • For intra-community supply: PVM įstatymo 49 straipsnis
  • For triangular trade: PVM įstatymo 95 straipsnio 4 dalis
  • In the case of reverse-charge: Atvirkštinis apmokestinimas
  • For third country exports: PVM įstatymo 41 straipsnis
  • For credits: Sąskaitų faktūrų išsirašymas

Purchasing limit: 35.000 LTL

Turnover threshold: 125.000 LTL

Cognizant/central tax authority:

In Germany:
Finanzamt Mühlhausen
Martinistraße 22
99974 Mühlhausen/Thüringen

In Lithuania:
Vilnius County State Tax Inspectorate
Sermuksniu Street 4
LT-01509 VILNIUS

Luxembourg

Terminology of the VAT: Taxe sur la valeur ajoutée (TVA)

Tax rates:

  • Statutory tax rate: 17%
  • Reduced tax rate: 3%, 8%, 14%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: le numéro d’identification à la taxe sur la valeur ajoutée (abbreviation: ID. TVA)
  • Structure: LU99999999

Information to be provided on invoices:

  • For intra-community supply: „Exoneration de la TVA - Livraison intracommunautaire“
  • For triangular trade: „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“
  • In the case of reverse-charge: „Vous-le client- êtes obligé d’acquitte la TVA- Article 51, § 2 C TVA“/ “VAT to be paid by the co-contractor”
  • For third country exports: „Non soumis à la TVA luxembourgeoise en vert u de l'article 43 de la LTVA“
  • For credits: „Autofacturation“

Purchasing limit: 10.000 EUR

Turnover threshold: 100.000 EUR

Specifics:

  • Invoices in a foreign currency are mandated to state the amount of VAT in Euro.
  • Group taxation is not possible.

Cognizant/central tax authority:

In Germany:
Finanzamt Saarbrücken
Am Stadtgraben 2-4
66111 Saarbrücken

In Luxembourg:
AED- Bureau d’Imposition Luxembourg 10
14, avenue de la Gare,
L-1610 Luxembourg

Malta

Terminology of the VAT: Value added tax (VAT)

Tax rates:

  • Statutory tax rate: 18%
  • Reduced tax rate: 5%, 7%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: numru ta’l-identifikazzjoni tat-taxxa fuq il-valur miújud
  • Structure: MT99999999

Information to be provided on invoices:

  • For intra-community supply: Intra-Community supply pursuant to Item 3, Part One of the Fifth Schedule to the Malta Value Added Tax Act 1998
  • For triangular trade: 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
  • In the case of reverse-charge: Reverse Charge
  • For third country exports: Export: Exempt with credit supply pursuant to Item 1(1), Part One of the Fifth Schedule to the Malta Value Added Tax Act 1998
  • For credits: Self-billing

Purchasing limit: 10.000 EUR

Turnover threshold: 35.000 EUR

Cognizant/central tax authority:

In Germany:
Finanzamt Berlin Neukölln
Thiemannstraße 1
12059 Berlin

In Malta:
The Commissioner of VAT
Value Added Tax Department
Centre Point Building
Ta’Paris Road
MT- BIRKIRKARA 13

The Netherlands

Terminology of the VAT: Belasting op de toegevoegde waarde (BTW)

Tax rates:

  • Statutory tax rate: 21%
  • Reduced tax rate: 6%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: BTW-identificatie-nummer, BTW-nummer (abbreviation: OB-Nummer)
  • Structure: NL999999999B99

Information to be provided on invoices:

  • For intra-community supply: Vrijgestelde intracommunautaire levering; Tabel II post a.6 WET OB
  • For triangular trade: Vereenvoudigde ABC transactie; artikel 37c WET OB
  • In the case of reverse-charge: „BTW verledgd“/ „VAT to be paid by the cocontractor“
  • For third country exports: Export; Tabel II post a.2 WET OB
  • For credits: „Factuur uitgereikt door afnemer“

Purchasing limit: 10.000 EUR

Turnover threshold: 100.000 EUR

Specifics:

  • Invoices in a foreign currency have to state the amount of VAT in Euro.

Cognizant/central tax authority:

In Germany:
Finanzamt Kleve
Emmericher Straße 182
47533 Kleve

In The Netherlands:
Finanzamt/Limburg/Büro Ausland
Abteilung Umsatzsteuer
Postfach 2865
6401 DJ Heerlen

Norway

Terminology of the VAT: Merverdiavgift (MVA)

Tax rates:

  • Statutory tax rate: 25%
  • Reduced tax rate: 8%, 15%
  • Increased tax rate: /

Specifics:

  • Registration is mandatory, when the turnover-threshold of 50.000 NOK is exceeded within 12 months.

Cognizant/central tax authority:

In Germany:
Finanzamt Bremen
Rudolf-Hilferding-Platz 1
28195 Bremen

In Norway:
Østfold fylkesskattekontor
(the Østfold county tax office)
Postboks 430; Vogts.gt 17
N-1502 MOSS

Austria

Terminology of the VAT: Umsatzsteuer (USt)

Tax rates:

  • Statutory tax rate: 20%
  • Reduced tax rate: 10%, 12%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: VAT-identification-number, ATU-Nummer oder UID-Nummer, UID
  • Structure: ATU99999999

Information to be provided on invoices:

  • For intra-community supply: Hinweis auf steuerfreie innergemeinschaftliche Lieferung gemäß Art. 7 UStG
  • For triangular trade: Übergang der Steuerschuld auf den Leistungsempfänger - Dreiecksgeschäft gemäß Art. 25 UStG
  • In the case of reverse-charge: „Umsatzsteuer wird von Leistungsempfänger geschuldet, § 19 Abs.1 UStG“
  • For third country exports: „Steuerfreie Ausfuhrlieferung“
  • For credits: „Gutschrift“

Purchasing limit: 11.000 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Taxation of groups or interlocking relationships is not possible, if a foreign company is involved.
  • For domestic revenues by foreign companies, an extra range of numbers is mandatory

Cognizant/central tax authority:

In Germany:
Finanzamt München II
Deroystraße 4
80335 München

In Austria:
Finanzamt Graz-Stadt
Betriebsveranlagungsteams Ausländerreferate
Conrad von Hötzendorf-Straße 14-18
8018 Graz

Poland

Terminology of the VAT: Podatku od towarów i usług/podatek VAT

Tax rates:

  • Statutory tax rate: 23%
  • Reduced tax rate: 5%, 8%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Numer identyfikacyjny VAT (abbreviation: NIP)
  • Structure: PL9999999999

Information to be provided on invoices:

  • For intra-community supply: Stawka 0 % zgodnie z art. 41 ust. 3 w związku. z art. 42 ustawy o podatku od towarow i usług
  • For triangular trade: 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
  • In the case of reverse-charge: Odwrotne obciążenie
  • For third country exports: Eksport, stawka 0%
  • For credits: Samofakturowanie

Purchasing limit: 50.000 PLN

Turnover threshold: 160.000 PLN

Specifics:

  • A taxation of groups or interlocking relationships is not possible.
  • Invoices in a foreign currency are to be converted to Polish Zloty.
  • If the beneficiary is an actual person, the invoice is to be issued in Polish language. As tax audits frequently require translation of invoices, it is recommended to issue all invoices (also) in Polish.

Cognizant/central tax authority:

In Germany:
Finanzamt Oranienburg für Anfangsbuchstaben A-M des Nach- oder Firmennamens
Heinrich-Grüber-Platz 3
16515 Oranienburg

Finanzamt Cottbus für Anfangsbuchstaben N-Z des Nach- oder Firmennamens
Vom-Stein-Str. 29
03050 Cottbus

In Poland:
Naczelink
Drugiego Urzędu Skarbowy
Ul. Lindleya 14
PL-02013 Warszawa-Sródmiescie

Portugal

Terminology of the VAT: Imposto sobre o valor acrescentado (IVA)

Tax rates:

  • Statutory tax rate: 23%
  • Reduced tax rate: 6%, 13%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: O número de identificacao para efeitos do imposto sobre o valor acrescentado (abbreviation:NIPC)
  • Structure: PT999999999

Information to be provided on invoices:

  • For intra-community supply: Operação isenta - Transmissão intracomunitária de bens – artigo 14.º, alínea a), do RITI/ „VAT exempt EC-delivery“
  • For triangular trade: Operação triangular – IVA devido pelo adquirente – artigo 15.º, n.º 2, do RITI
  • In the case of reverse-charge: „VAT to be paid by the co-contractor”
  • For third country exports: Operação não sujeita – exportação de bens - artigo 14.º, n.º 1, alínea a), do CIVA
  • For credits: „Autofacturação“

Purchasing limit: 10.000 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Invoices have to be clearly indicated as such (e.g. Invoice, Faktura, Debit note).
  • Group taxation is not possible.
  • There is no rule of simplification in place for consignment warehouses; which means that a VAT registration is necessary, if a consignment warehouse is to be implemented.

Cognizant/central tax authority:

In Germany:
Finanzamt Kassel-Hofgeismar
Altmarkt 1
34125 Kassel

In Portugal:
REGISTO NACIONAL DE PESSOAS COLECTIVAS
Praça Silvestre Pinheiro Ferreira, 1-C
1500-578 LISBOA

Romania

Terminology of the VAT: Taxa pe valoarea adaugata (TVA)

Tax rates:

  • Statutory tax rate: 24%
  • Reduced tax rate: 5%, 9%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Cod de inregistrare in scopuri de TVA (abbreviation:TVA)
  • Structure: RO999999999

Information to be provided on invoices:

  • For intra-community supply: Livrare intracomunitara scutita, Art. 143 (2) Codul Fiscal
  • For triangular trade: Masuri de simplificare pentru operatiuni triunghiulare pentru care se aplica mecanismul taxarii inverse, Art. 150 (4) Codul Fiscal
  • In the case of reverse-charge: Taxare inversa
  • For third country exports: Export scutit de TVA- Art. 143 (1) (a) Codul Fiscal
  • For credits: Autofacturare

Purchasing limit: 34.000 RON

Turnover threshold: 118.000 RON

Specifics:

  • Invoices in a foreign currency should state amounts also in RON.
  • Taxation of groups is possible if specific requirements are met.

Cognizant/central tax authority:

In Germany:
Finanzamt Chemnitz-Süd
Paul-Bertz-Straße 1
09120 Chemnitz

In Romania:
General Directorate of Public Finances in Bucharest
Dimitric Gerota Str. No 13
RO-020027 Bucuresti

Russia

Terminology of the VAT: Nalog na dobawlennuju stoimost, НДС (NDS)

Tax rates:

  • Statutory tax rate: 18%
  • Reduced tax rate: 10%
  • Increased tax rate: /

Specifics:

  • Invoices stating a foreign currency are possible, if a contract requires a payment in a foreign currency.
  • A registration of foreign companies just for the reason of VAT matters is not possible.
  • Every domestic or foreign company, which owns an established unit being in active business for more than 30 days within a legal year, has to inform the responsible financial authorities about the location of this unit.

Cognizant/central tax authority:

In Germany:
Finanzamt Magdeburg
Tessenowstraße 10
39114 Magdeburg

Sweden

Terminology of the VAT: Mervärdesskatt (MOMS)

Tax rates:

  • Statutory tax rate: 25%
  • Reduced tax rate: 6%, 12%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Mervärdesskatte-registreringsnummer (abbreviation: Moms Nr.)
  • Structure: SE999999999999

Information to be provided on invoices:

  • For intra-community supply: Undantaget från moms enligt 3 kap. 30 a § mervärdess-kattalagen (1994:200); gemenskapsintern varuförsäljning/ „VAT exempt EC-delivery“
  • For triangular trade: Undantag från skatteplikt enligt 3 kap. 30 b § mervärdesskattelagen (1994:200) avseende trepartshandel
  • In the case of reverse-charge: Omvänd betalningsskyldighet
  • For third country exports: Undantaget enligt 5 kap. 3a § mervärdesskattelagen (1994:200): exportomsättning av varor
  • For credits: Självfakturering

Purchasing limit: 90.000 SEK

Turnover threshold: 320.000 SEK

Specifics:

  • Invoices in a foreign currency have to show the amount of VAT tax in SEK. Further, the exchange rate has to be included.
  • A taxation of groups with involvement of foreign companies is not possible.

Cognizant/central tax authority:

In Germany:
Finanzamt Hamburg-Nord
Borsteler Chaussee 45
22453 Hamburg

In Sweden:
For companies from Denmark, Germany, Poland, Austria, Greenland, Slovakia, Slovenia, Czech Republic, Faroe Islands
Skatteverket
Utlandsenheten
205 31 Malmö

For all other countries:
Skatteverket
Utlandsenheten
10661 Stockholm

Switzerland

Terminology of the VAT: Mehrwertsteuer (MwST)

Tax rates:

  • Statutory tax rate: 8%
  • Reduced tax rate: 2,5%, 3,8%
  • Increased tax rate: /

Specifics:

  • Invoices in foreign currencies are mandated to be converted to CHF considering the published exchange rates.

Cognizant/central tax authority:

In Germany:
Finanzamt Konstanz
Byk-Gulden-Straße 2a, 78467 Konstanz

In Switzerland:
Eidgenössische Steuerverwaltung EStV
Hauptabteilung Mehrwertsteuer
Schwarztorstrasse 50
3003 Bern

Slovakia

Terminology of the VAT: daň z pridanej hodnoty (DPH)

Tax rates:

  • Statutory tax rate: 20%
  • Reduced tax rate: 10%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Identifikačné číslo pre daň z pridanej hodnoty, IČ DPH
  • Structure: SK9999999999

Information to be provided on invoices:

  • For intra-community supply: Oslobodenie od DPH podľa § 42 alebo 43 zákona č. 222/2004 Z.z. o DPH
  • For triangular trade: Ide o trojstranný obchod podľa § 45 zákona č. 222/2004 Z.z. o DPH
  • In the case of reverse-charge: Prenesenie daňovej povinnosti
  • For third country exports: Oslobodenie od DPH podľa § 47 zákona č. 222/204 Z.z. o dani z pridanej hodnoty v znení neskorších predpisov
  • For credits: Vyhotovenie faktúry odberateľom

Purchasing limit: 13.941,45 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Invoices in a foreign currency are mandated to state the VAT amount in EUR.
  • A taxation of groups is only possible for companies located in Slovakia or Slovakian business units of foreign enterprises.

Cognizant/central tax authority:

In Germany:
Finanzamt Chemnitz Süd
Paul-Bertz-Straße 1
09120 Chemnitz

In Slovakia:
Tax Office Bratislava I
Radlinského 37
P.O.Box 89
81789 Bratislava 15

Slovenia

Terminology of the VAT: Davek na dodano vred nost (DDV)

Tax rates:

  • Statutory tax rate: 22%
  • Reduced tax rate: 9,5%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Identifikacijska številka za DDV (abbreviation: DDV)
  • Structure: SI99999999

Information to be provided on invoices:

  • For intra-community supply: Oprosceno v skladu s 46/1 clenom ZDDV-1
  • For triangular trade: Obrnjena davčna obveznost
  • In the case of reverse-charge: Obrnjena davčna obveznost
  • For third country exports: Oprosceno v skladu s 52/1 clenom ZDDV-1
  • For credits: Samofakturiranje

Purchasing limit: 10.000 EUR

Turnover threshold: 35.000 EUR

Cognizant/central tax authority:

In Germany:
Finanzamt Oranienburg
Heinrich-Grüber-Platz 3
16515 Oranienburg

In Slovenia:
Ljubljana Tax Office
P.O. Box 107
Dunanjska cesta 22
SLO- 1001 LJUBLJANA

Spain

Terminology of the VAT: Impuesto sobre el valor anadido (IVA)

Tax rates:

  • Statutory tax rate: 21%
  • Reduced tax rate: 4%, 10%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: el número de identificación a efectos del Impuesto sobre el Valor Anadido (abbreviation: N.IVA)
  • Structure: SI99999999

Information to be provided on invoices:

  • For intra-community supply: Entrega intracomunitaria exenta en virtud del artículo 25 de la Ley 37/1992/ „VAT exempt EC-delivery“
  • For triangular trade: Inversión del sujeto pasivo en virtud del artículo 84 de la Ley 37/1992, de 28 de diciembre del Impuesto sobre el Valor Añadido
  • In the case of reverse-charge: Inversión del sujeto pasivo
  • For third country exports: Exportación exenta en virtud del artículo 21 de la Ley 37/1992
  • For credits: Facturación por el destinatario

Purchasing limit: 10.000 EUR

Turnover threshold: 35.000 EUR

Specifics:

  • Group taxation is not possible if a foreign company is involved.

Cognizant/central tax authority:

In Germany:
Finanzamt Kassel-Hofgeismar
Altmarkt 1
34125 Kassel

In Spain:
Agencia Estatal de Administración Tributaria (AEAT)
Delegación Esoecial de Madrid
Sección de Regímes Especiales
Calle Guzmán el Bueno, 139
28071 Madrid

Czech Republic

Terminology of the VAT: daň z přídané hodnoty (DPH)

Tax rates:

  • Statutory tax rate: 21%
  • Reduced tax rate: 10/15%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Daňové identifikační číslo (abbreviation: DIČ)
  • Structure: CZ99999999 or CZ999999999 or CZ9999999999

Information to be provided on invoices:

  • For intra-community supply: Osvobozené dodání zboží do jiného členského státu dle § 64 zákona o DPH
  • For triangular trade: 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)
  • In the case of reverse-charge: Daň odvede zákazník
  • For third country exports: Osvobozené plnění dle § 66 zákona o DPH
  • For credits: Vystaveno zákazníkem

Purchasing limit: 326.000 CZK

Turnover threshold: 1.140.000 CZK

Specifics:

  • A taxation of groups is not possible if foreign companies are involved.
  • Invoices in a foreign currency are mandated to state the net value, the VAT and the gross value in CZK.

Cognizant/central tax authority:

In Germany:
Finanzamt Chemnitz Süd
Paul-Bertz-Straße 1
09120 Chemnitz

In the Czech Republic:
Finanční úřad pro Prahu 1
Ŝtěpánská 28
11233 Praha 1

Turkey

Terminology of the VAT: Katmar deger vergisi (KDVK)

Tax rates:

  • Statutory tax rate: 18%
  • Reduced tax rate: 1%, 8%
  • Increased tax rate: /

Specifics:

  • Invoices in foreign currencies are mandated to also state the amounts in Turkish Lira.
  • A registration of foreign companies solely for reasons of VAT regulations is not possible. The VAT registration happens simultaneously to the registration of a business premise or subsidiary.

Cognizant/central tax authority:

In Germany:
Finanzamt Dortmund-Unna
Trakehnerweg 4, 44143 Dortmund

In Turkey:
Maliye Bakanligi, Gelirler Genel Mudurlugu
Ilkadim Cad. Dikmen
TR-Ankara

Hungary

Terminology of the VAT: Általános forgalmi adó (ÁFA)

Tax rates:

  • Statutory tax rate: 27%
  • Reduced tax rate: 5%, 18%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Közösségi adószám
  • Structure: HU99999999

Information to be provided on invoices:

  • For intra-community supply: adómentes Közösségi értékesítés (Áfa törvény 89.§)
  • For triangular trade: Háromszögügylet, az adó fizetésére a vevő kötelezett az áfa törvény 141.§ alapján (Áfa törvény 91.§(2) és 141.§)
  • In the case of reverse-charge: Fordított adózás
  • For third country exports: exportértékesítés (Áfa törvény 98.§)
  • For credits: Önszámlázás

Purchasing limit: 2.500.000 HUF

Turnover threshold: 8.800.000 HUF

Specifics:

  • Invoices in foreign currencies should also state the VAT amount in Forint.
  • Group taxation is not possible if foreign companies are involved.

Cognizant/central tax authority:

In Germany:
Zentralfinanzamt Nürnberg
Thomas-Mann-Straße 50, 90471 Nürnberg

In Hungary:
Large Taxpayers Directorate of the
Tax and Financial Control Administration
Dob u. 75-81
HU-1077 Budapest

Cyprus

Terminology of the VAT: Foros prostithemenis axias(FPA, ΦMA)

Tax rates:

  • Statutory tax rate: 19%
  • Reduced tax rate: 5%, 9%
  • Increased tax rate: /

VAT-identification-number:

  • Terminology: Αριθμός Εγγραφής Φ.Π.Α.
  • Structure: CY99999999X

Information to be provided on invoices:

  • For intra-community supply: Απαλλαγή απo τoν ΦΠΑ σύμφωνα με τo άρθρo
  • For triangular trade: Tριγωνική συναλλαγή
  • In the case of reverse-charge: Aντίστροφη επιβάρυνση
  • For third country exports: -
  • For credits: Aυτοτιμολόγηση

Purchasing limit: 10.251 EUR

Turnover threshold: 35.000 EUR

Cognizant/central tax authority:

In Germany:
Finanzamt Berlin Neukölln
Thiemannstraße 1
12059 Berlin

In Cyprus:
Department of Customs & Excise
VAT Service
Corner M. Karaoli & Gr. Afxentiou
CY-1096 NICOSIA

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