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
(9 or 10 characters)
(8, 9 or 10 characters)
Denmark, except the Faroe Islands and Greenland
Finland, but excluding the Åland Islands
France*, including Monaco but excluding Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French Guiana
Germany*, except Busingen and the Isle of Heligoland
Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano
(9 or 12 characters)
Portugal, including the Azores and Madeira
(from 2 to 10 characters)
Spain*, including the Balearic Islands but excluding Ceuta, Melilla and the Canary Islands
For More information regarding VAT / TAX in EU membership countries visit:
Online VAT / TAX validator: (For EU membership countries)
Information on Export, Dispatches, Supplying goods abroad: charging VAT or not:
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.