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EUROPEAN VAT HANDBOOK 2021-2022

2023/2024 version will arrive around september 2023.
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The European VAT Handbook is €59 excluding VAT and (international) shipping.

CIF conditions

624 pages

In this book a detailed VAT structure, in an easy-to-understand style, is given per European country to enable comparison. The book also includes Annexes which provides a good overview of the VAT structure, rates, thresholds and simplification measures applicable in the various European countries.

The country chapters of 27 EU countries, namely Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden are included in the book. Included are also the chapters of three non-EU countries: Switzerland, Norway and the United Kingdom. The chapter about the United Kingdom contains the new legislation which applies as of 1 January 2021.

The chapters of the countries follow the standard outline and cover a.o. the following topics:

• How and where to register

• Registration thresholds

• VAT grouping

• Fiscal representation

• When is the VAT due (new)

• Cash accounting (new)

• Consignment and call-off stock

• Simplified triangulation

• Transfer of business

• Installation supplies

• Immovable property (new)

• Distance sales

• Acquisition thresholds

• Use & Enjoyment rules

• Bad debt relief

• Cash discounts

• Importation and postponed accounting

• VAT warehousing

• Customs warehousing

• Reverse charges

• VAT rates

• Exemptions

• Which VAT is recoverable

• Adjustment periods

• Invoice requirements

• Simplified invoices

• Self-billing

• VAT Compliance

• EC Sales Listing

• Intrastat

• Penalties

The information of a country given in the chapters was provided by experienced VAT advisors from smaller companies. The names and of the authors and their contact details are provided under each of the chapters of the relevant countries. Most of them are also partner in VAT Forum and/or member of the International VAT Association. For information about VAT Forum, please refer to the following link: https://vatforum.com/. It is an international network of independent VAT advisors who provide a highly appreciated alternative to the big accounting firms. For more information about the IVA, please refer to the following link: http://www.vatassociation.org/.