europeanvathandbook.com

EUROPEAN VAT HANDBOOK 2025-2026

New version will be available starting 16 May 2025.
Follow Dutch author 'Marja van den Oetelaar' on LinkedIn
for the latest news and pre-order discounts: Marja van den Oetelaar | LinkedIn

The European VAT Handbook is €59 excluding VAT and (international) shipping.

CIF conditions

670 pages

The European VAT Handbook provides detailed essential information about VAT in Europe for practitioners who need to know about VAT issues in their daily work. The book is a must for tax/VAT consultants and people working in businesses who need to know about VAT and VAT compliance. The book can also be used by students or academic institutions teaching the subject.
The book gives a detailed VAT structure of all EU countries together with Norway, Switzerland and the UK in an easy-to-understand style. The comparison of VAT structures between different European countries is provided. The book also includes Annexes which give a good overview of the VAT rates, the reverse charges, various thresholds and simplification measures applicable in the European countries.
The book concentrates on the areas where the various European countries apply different rules; the “Member States may” stipulations. The EU VAT Directive leaves Member States the possibility to implement certain measures like the reverse charge, bad debt relief for the supplier, the treatment of cash discounts, the transfer of a business without VAT, deferred or postponed accounting of VAT on importations, VAT grouping and VAT- and excise warehousing regimes under which the supply of goods may be exempt. The book also contains the simplified triangulation rules and the rules for installation/assembly supplies and use & enjoyment in the various countries.
New subjects to this edition are the thresholds for small and medium sized companies, gifts and samples, the treatment of returnable packaging, the open market value and the liabilities of for instance the management of a company.
In addition to those, the book provides practical insight such as how and where to register, the frequency of VAT filings, the Intrastat thresholds, the invoice requirements, the time the invoice should have been issued, how to recover input VAT, which VAT cannot be recovered and penalties.
In the chapters, links are provided to webpages where a company can be registered and where additional details regarding the VAT compliance in the European countries could be attained.
This book is based on information available up to 1 March 2025.
Enjoy the read.