Specials

 VAT / TAX Rules for European Union (Business to Business) 

If you purchase goods from another EU country these sales are technically known as dispatches or removals rather than exports. The term 'exports' is reserved to describe sales to a country outside the EU.

Dispatch of goods to EU member country (As shown on Map)

 

 

EU membership countries:

(AT)Austria,  (BE)Belgium,  (BG)Bulgaria,  (CY)Cyprus,  (CZ)Czech Republic,  (DK)Denmark,  (EE)Estonia,  (FI)Finland,  (FR)France,  (DE)Germany,  (EL)Greece,  (HU)Hungary,  (IE)Ireland,  (IT)Italy,  (LV)Latvia,  (LT)Lithuania,  (LU)Luxembourg,  (MT)Malta,  (NL)Netherlands,  (PL)Poland,  (PT)Portugal,  (RO)Romania,  (SK)Slovakia,  (SI)Slovenia,  (ES)Spain,  (SE)Sweden.

 
  • If they're not registered for VAT in any of these countries, we should normally be charged for VAT. 
  • If you are genuinely registered for VAT in any of these countries, you can zero-rate the VAT.
 
  Terms & Conditions applies for VAT zero-rate (exempt) between EU membership countries.
 

Zero-rating goods sold within the EU

We can only zero-rate the VAT for the supplies when all these conditions are met:

The goods are sent out of the UK to somewhere in another EU country, whoever is genuinely registered for VAT in another EU country.

We must get your VAT registration number - including the two letter country code - and show it on your sales invoice with the evidence that the goods have gone out of the UK - 'evidence of removal' which is normally three months.

This must show as evidence of removal, will include a number of things like:

  • Customer orders
  • Sales invoices
  • Invoices from hauliers
  • Bank statements
  • Consignment notes showing the goods have been received in another EU country
  •  

These documents must show details of:

  • Your business
  • Your customer
  • The description of the goods and their value
  • The method of transport and route
  • Where the goods are going to in EU.
 

EU Country Codes, VAT number formats and foreign language enquiry letters

 

Country (including code)

VAT number format

VAT in local languages

Enquiry letter

Austria*
(AT)

U12345678
(9 characters)

USt.

Austria (German)

Belgium*
(BE)

1234567890
(10 characters)

BTW
TVA
NWSt

Belgium (Flemish)

Belgium (French)

Bulgaria*
(BG)

123456789
1234567890
(9 or 10 characters)

ДДС

Bulgaria

Cyprus*
(CY)

12345678X
(9 characters)

ΦΠΑ

Cyprus (Greek)

Czech Republic*
(CZ)

12345678
123456789
1234567890
(8, 9 or 10 characters)

DPH

Czech Republic

Denmark, except the Faroe Islands and Greenland
(DK)

12345678
(8 characters)

moms

Denmark

Estonia
(EE)

123456789
(9 characters)

km

Estonia

Finland, but excluding the Åland Islands
(FI)

12345678
(8 characters)

ALV
Moms

Finland

France*, including Monaco but excluding Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French Guiana
(FR)

12345678901
X1234567890
1X123456789
XX123456789
(11 characters)

TVA

France

Germany*, except Busingen and the Isle of Heligoland
(DE)

123456789
(9 characters)

MwSt.
Ust.

Germany

Greece
(EL)

123456789
(9 characters)

ΦΠΑ

Greece

Hungary
(HU)

12345678
(8 characters)

ÁFA

Hungary

Ireland*
(IE)

1234567X
1X23456X
(8 characters)

CBL
VAT

Ireland (Gaelic)

Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano
(IT)

12345678901
(11 characters)

IVA

Italy

Latvia
(LV)

12345678901
(11 characters)

PVN

Latvia

Lithuania
(LT)

123456789
123456789012
(9 or 12 characters)

PVM

Lithuania

Luxembourg
(LU)

12345678
(8 characters)

TVA

Luxembourg (French)

Malta
(MT)

12345678
(8 characters)

VAT

Malta

Netherlands*
(NL)

123456789B01
(12 characters)

BTW

Netherlands

Poland
(PL)

1234567890
(10 characters)

PTU
VAT

Poland

Portugal, including the Azores and Madeira
(PT)

123456789
(9 characters)

IVA

Portugal

Romania*
(RO)

12
123
1234
12345
123456 
1234567
12345678
123456789
1234567890
(from 2 to 10 characters)

TVA

Romania

Slovak Republic
(SK)

1234567890
(10 characters)

DPH

Slovak Republic

Slovenia
(SI)

12345678
(8 characters)

DDV

Slovenia

Spain*, including the Balearic Islands but excluding Ceuta, Melilla and the Canary Islands
(ES)

X12345678
12345678X
X1234567X
(9 characters)

IVA

Spain

Sweden
(SE)

123456789012
(12 characters)

Moms

Sweden

 

For More information regarding VAT / TAX in EU membership countries visit:

http://ec.europa.eu/index_en.htm

 

Online VAT / TAX validator: (For EU membership countries)

http://ec.europa.eu/taxation_customs/vies/

 

Information on Export, Dispatches, Supplying goods abroad: charging VAT or not:

http://www.hmrc.gov.uk/vat/managing/international/exports/goods.htm

 

 VAT / TAX Rules for Non European Union / Rest of the world (Business to Business) 

Rest of the world (Outside Europe, Australia, Asia, Canada, South America, U.S.A) do not need to pay VAT / TAX as the goods are classified 'export goods'.

However is not our responsability regarding the import duty charges on countries outside Europe (Australia, Asia, Canada, South America, U.S.A).

 

 Office working hours are 11.00am-4.00pm Monday - Friday. We will aim to respond promptly to all calls, faxes and e-mails received outside of these working hours on the following working day.