European Union value added tax

The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt a value added tax that complies with the EU VAT code. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary.[1] The total VAT collected by member states is used as part of the calculation to determine what each state contributes to the EU's budget.

How it worksEdit

The EU VAT is based on what is known as the "destination principle": the value-added tax is paid to the government of the country in which the consumer who buys the product lives.[2]

Businesses selling a product charge the VAT, and the customer pays it. When the customer is a business, the VAT is known as an "input VAT." When a consumer purchases the end product from a company, the tax is called the "output VAT."

Coordinated administrationEdit

A value-added tax collected at each stage in the supply chain is remitted to the tax authorities of the member state concerned and forms part of that state's revenue. A small proportion goes to the European Union in the form of a levy ("VAT-based own resources").

The co-ordinated administration of value-added tax within the EU VAT area is an important part of the single market. A cross-border VAT is declared in the same way as domestic VAT, which facilitates the elimination of border controls between member states, saving costs, and reducing delays. It also simplifies administrative work for freight forwarders. Previously, in spite of the customs union, the differing VAT rates and the separate VAT administration processes resulted in a high administrative and cost burden for cross-border trade.[3]

For private persons (not registered for VAT) who transport to one member state goods purchased while living or traveling in another member state, the VAT is normally payable in the state where the goods were purchased, regardless of any differences in VAT rates between the two states, and the seller collects any tax payable on distance sales.[citation needed] However, there several special provisions for particular goods and services.[citation needed]

European Union directiveEdit

The aim of the EU VAT directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value-added tax) is to harmonize VAT within the EU VAT area, and specifies that VAT rates must be within a certain range.[4] It has several basic purposes:[citation needed]

  • Harmonization of VAT law (content)
  • Harmonization of content and layout of the VAT declaration
  • Regulation of accounting, providing a common legal accounting framework
  • Detailed description of invoices (article 226) and receipts (article 226b), meaning that member states have a common invoice framework
  • Regulation of accounts payable
  • Regulation of accounts receivable
  • Standard definition of national accountancy and administrative terms

The VAT directive is published in all EU official languages.[citation needed]

Authority and scopeEdit

The European Community Treaty ("EC Treaty") authorises the Council and the Commission to make regulations and issue directives.[5]

The EU VAT system is regulated by a series of European Union directives, the most important being the Sixth VAT Directive.[6] This directive has been updated and replaced by another directive[7] since 1 January 2007. Important changes will occur when a subsequent Directive will address the issue on "the place of supply of services" and will be in force on 1 January 2010.[8][needs update]


Most member states already had a system of VAT before joining the EU, but for some countries, such as Spain, VAT had to be introduced together with membership of the EU.[citation needed]

In 1977, the Council of the European Communities sought to harmonize the national VAT systems of its member states by issuing the Sixth Directive to provide a uniform basis of assessment and replacing the Second Directive promulgated in 1967.[9] In 2006, the Council sought to improve on the Sixth Directive by recasting it.[10]

First DirectiveEdit

On the harmonization of the legislation of the Member States concerning turnover taxes (not applicable.) This act was adopted to replace the multi-level cumulative indirect taxation system in the EU member states the degree of simplification of tax calculations and neutrality of the indirect taxation factor about competition in the EU.

Sixth DirectiveEdit

The Sixth Directive characterized the EU VAT as harmonization of the member states' general tax on the consumption of goods and services.[11] The Sixth Directive defined a taxable transaction within the EU VAT scheme as a transaction involving the supply of goods,[12] the supply of services,[13] and the importation of goods.[14]

Eighth DirectiveEdit

On harmonization of the legislation of the Member States concerning turnover taxes—provisions on the reimbursement of value-added tax to taxable persons not established on the territory of the country (the provisions of this act allow a taxpayer of one Member State to receive a VAT refund in another Member State).

Recast Sixth DirectiveEdit

The recast of the Sixth Directive retained all of the legal provisions of the Sixth Directive but also incorporated VAT provisions found in other Directives while rearranging the order of the text to make it more readable.[15] Besides, the Recast Directive codified certain other instruments including a Commission decision of 2000 relating to funding of the EU budget from with a percentage of the VAT amounts collected by each Member State.[16]

Supply of goodsEdit

Domestic supplyEdit

A domestic supply of goods is a taxable transaction where goods are received in exchange for consideration within one member state.[17] Thus, one member state then charges VAT on the goods and allows a corresponding credit upon resale.

Intra-Community acquisitionEdit

An Intra-Community acquisition of goods is a taxable transaction for consideration crossing two or more member states.[18] The place of supply is determined to be the destination member state, and VAT is normally charged at the rate applicable in the destination member state;[19], however, there are special provisions for distance selling (see below).

The mechanism for achieving this result is as follows. The exporting member state zero-rates the VAT, this means that the member state of the exporting merchant does not collect VAT on the sale, but still gives the exporting merchant credit for the VAT paid on the purchase by the exporter (in practice this often means a cash refund). The importing member state "reverse charges" the VAT. This means that the importer is required to pay VAT to the importing member state at its rate. In many cases, credit is immediately given for this as input VAT. The importer then charges VAT on resale in the normal way.[20]

Distance salesEdit

When a vendor in one member state sells goods directly to individuals and VAT-exempt organizations in another member state and the aggregate value of goods sold to consumers in that member state is below €100,000 (or the equivalent, e.g., in the UK as of Jan 2020 it is £70,000) in any 12 consecutive months, then such a sale of goods may qualify for a distance sales treatment.[21] Distance sales treatment allows the vendor to apply domestic place of supply rules for determining which member state collects the VAT.[21] This means that VAT is charged at the rate applicable in the exporting member state. However, there are some additional restrictions to be met. For instance, the supply of new motor vehicles like cars, trucks, and boats does not qualify.[22] As well, compulsory VAT registration is required for a supplier of excisable goods to the U.K. (like tobacco and alcohol).

If sales to final consumers in a member state exceed €100,000, the exporting vendor is required to charge VAT at the rate applicable in the importing member state. If a supplier provides a distant sales service to several EU member states, a separate accounting of sold goods in regards to VAT calculation is required. The supplier then must seek a VAT registration (and charge applicable rate) in each such country where the volume of sales in any 12 consecutive months exceeds the local threshold.

A special threshold amount of €35,000 is allowed if the importing member state fears that without the lower threshold amount competition within the member state would be distorted.[21]

Supply of servicesEdit

A supply of services is the supply of anything that is not a good.[23]

The general rule for determining the place of supply is the place where the supplier of the services is established (or "belongs"), such as a fixed establishment where the service is supplied, the supplier's permanent address, or where the supplier usually resides.[24] VAT is then charged at the rate applicable in the member state where the place of supply of the services is located and is collected by that member state.[24]

This general rule for the place of supply of services (the site where the supplier is established) is subject to several exceptions if the services are supplied to customers found outside the Community, or to taxable persons located in the Community but not in the same country as the supplier. Most of the exceptions switch the place of supply to the site where the services are received. Such limitations include the:

  • Supply of transport services
  • Supply of cultural services
  • Supply of artistic services
  • Supply of sporting services
  • Supply of scientific services
  • Supply of educational services
  • Supply of ancillary transport services
  • Supply of services related to transfer pricing services

And many miscellaneous services including:

  • Supply of legal services
  • Supply of banking and financial services
  • Supply of telecommunications
  • Supply of broadcasting
  • Electronically supplied services
  • Supply of services from engineers and accountants
  • Supply of advertising services
  • Supply of intellectual property services

The place of supply of services related to real estate is where the real estate is located.[24]

There are special rules for determining the place of supply of services delivered electronically.

The mechanism for collecting VAT when the place of supply is not in the same member state as the supplier is similar to that used for Intra-Community Acquisitions of goods, i.e., zero-rating by the supplier and reverse charge by the recipient of the services (if a taxable person). But if the recipient of the services is not a taxable person (i.e., a final consumer), the supplier must generally charge VAT at the rate applicable in its member state.

If the place of supply is outside the EU, no VAT is charged.

Importation of goodsEdit

Goods imported from non-member states are subject to VAT at the rate applicable in the member state into which the goods are imported, regardless of whether the goods are received for consideration and regardless of who imports the goods.[25] VAT is generally charged at the border, at the same time as customs duty and using the price determined by customs.[26] However, as a result of the action of EU administrative VAT relief, an exception called Low-Value Consignment Relief is allowed on shipments of a low value.

The VAT paid on importation is treated as input VAT in the same way as VAT on domestic purchases.

Following changes introduced on 1 July 2003, non-EU businesses providing digital electronic commerce and entertainment products and services to EU countries are also required to register with the tax authorities in the relevant EU member state, and to collect VAT on their sales at the appropriate rate, according to the location of the purchaser.[27] Alternatively, under a special scheme, non-EU and non-digital-goods[28] businesses may register an account for VAT on only one EU member state.[27] This produces distortions as the rate of VAT is that of the member state of registration, not where the customer is located, and an alternative approach is therefore under negotiation, whereby VAT is charged at the rate of the member state where the purchaser is located.[27]


There is a distinction between goods and services that are exempt from VAT and those that are subject to 0% VAT. The seller of exempt goods is not entitled to reclaim VAT on business purchases, whereas the seller of goods and services rated at 0% is entitled.[29] An example would be a book manufacturer in Ireland, who purchases paper including VAT at the 23% rate,[30] and sells books at the 0% rate;[31] the manufacturer would be entitled to reclaim the VAT paid on the paper as the business is making taxable supplies. In countries like Sweden and Finland, non-profit organizations such as sports clubs are exempt from all VAT, and have to pay full VAT for purchases without reclaiming.[citation needed][clarification needed] Also in Malta, the purchase of food for human consumption from supermarkets, grocers, etc., the purchase of pharmaceutical products, school tuition fees, and scheduled bus service fares are exempted from VAT.[32] The EU commission wants to abolish or reduce the scope of exemptions.[33] There are objections from sports federations since this would create cost and a lot of bureaucracy for voluntary staff.[34]

Eighth and Thirteenth DirectivesEdit

Businesses can be required to register for VAT in EU member states, other than the one in which they are based if they supply goods via mail order to those states over a certain threshold. Businesses that are established in one member state but receive supplies in another member state may be able to reclaim VAT charged in the second state.[35] To do so, businesses have a value added tax identification number. A similar directive, the Thirteenth VAT Directive, also allows businesses established outside the EU to recover VAT in certain circumstances.[36]

Mini One Stop Shop (MOSS)Edit

To comply with these new rules, businesses need to decide whether or not they want to register to use the EU VAT Mini One Stop Shop (MOSS) simplification scheme. Registration for MOSS is voluntary.[37] If suppliers decide against the MOSS, registration will be required in each Member State where B2C supplies of e-services are made. With no minimum turnover threshold for the new EU VAT rules, VAT registration will be required regardless of the value of e-service supply in each Member State. EU MOSS registrations opened on 1 October 2014.[38]

Zero-rate derogationEdit

Some goods and services are "zero-rated." The zero rates are treated as a positive rate of tax calculated at 0%. Supplies subject to the zero rates are still "taxable supplies," that is, they count as having VAT charged on them. In the U.K., examples include most food, books, medications, and certain kinds of transport. The zero rates are not featured in the EU Sixth Directive, as it was intended that the minimum VAT rate throughout Europe would be 5%. However, zero-rating remains in some member states, most notably the UK and Ireland, as a legacy of pre-EU legislation. These member states have been granted a derogation to continue existing zero-rating but cannot add new goods or services. An EU member state may uplift their national zero rates to a higher rate, for example, to 5% or 20%. However, EU VAT rules do not allow a reversal back to the zero rates once it has been given up. Member States may institute a reduced rate on a previously zero-rated item even where EU law does not provide for a reduced rate, however, if a Member State makes an increase from a zero rate to the prevailing standard rate, they may not then decrease down to a reduced rate unless specifically provided for in EU VAT Law (Annexe III of EU Dir 2006/112 list sets out where a reduced rate is permissible).

The U.K. also applies the lower rate on some products depending on how the supply is being made; for example, milk products bought from a retailer are subject to VAT at 0% rate, but milk drinks purchased in a restaurant are subject to VAT at the standard 20% rate.

VAT ratesEdit

Different rates of VAT apply in different EU member states. The lowest standard rate of VAT throughout the EU is 17%, although member states can apply reduced rates of VAT to certain goods and services. Certain goods and services are required to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable.

VAT standard rate in European countries
Jurisdiction Rate (Standard) Rate (Reduced) Abbr. Name
  Austria 20% 13% or 10% MwSt.USt. German: Mehrwertsteuer / Umsatzsteuer
  Belgium 21%[39] 12% or 6% BTW; TVA; MWSt Dutch: Belasting over de toegevoegde waarde; French: Taxe sur la Valeur Ajoutée; German: Mehrwertsteuer
  Bulgaria 20% 9%[40] ДДС Bulgarian: Данък върху добавената стойност (Danăk vărhu dobavenata stojnost)
19%[41] 9% or 5%[40] ΦΠΑ Greek: Φόρος Προστιθέμενης Αξίας (Fóros Prastithémenes Axías)
  Czech Republic 21% 15% or 10% DPH Czech: Daň z přidané hodnoty
  Croatia 25% 13% or 5% PDV Croatian: Porez na dodanu vrijednost
  Denmark 25% none moms Danish: Meromsætningsafgift
  Estonia 20% 9% km Estonian: käibemaks
  Finland 24%[42] 14% or 10%[43][44] ALV; Moms Finnish: Arvonlisävero; Swedish: Mervärdesskatt
20% 10%, 5.5% or 2.1% TVA French: Taxe sur la valeur ajoutée
  Germany 19% 7% MwSt.USt. German: Mehrwertsteuer / Umsatzsteuer
  Greece 24%[46] 13% or 6%[47] ΦΠΑ Greek: Φόρος Προστιθέμενης Αξίας (Fóros Prostithémenis Axías)
  Hungary 27% 18% or 5%[40] ÁFA Hungarian: általános forgalmi adó
  Ireland 23%[48] 13.5%, 9%, 4.8% or 0% VAT; CBL English: Value Added Tax; Irish: Cáin Bhreisluacha
  Italy 22%[49] 10%, 5%, or 4%[50] IVA Italian: Imposta sul Valore Aggiunto
  Latvia 21%[51] 12% or 5% PVN Latvian: Pievienotās vērtības nodoklis
  Lithuania 21% 9% or 5% PVM Lithuanian: Pridėtinės vertės mokestis
  Luxembourg 17% [1] 14%, 8%, or 3% TVA French: Taxe sur la Valeur Ajoutée
  Malta 18% 7%, 5% or 0%[40] VAT Maltese: Taxxa fuq il-Valur Miżjud; English: Value Added Tax
  Netherlands 21%[52] 9% or 0% BTW Dutch: Belasting toegevoegde waarde / Omzetbelasting
  Poland 23% 8%, 5%[40] PTU; VAT Polish: Podatek od towarów i usług
IVA Portuguese: Imposto sobre o Valor Acrescentado
  Romania 19% 9% or 5%[40] TVA Romanian: Taxa pe valoarea adăugată
  Slovakia 20% 10% DPH Slovak: Daň z pridanej hodnoty
  Slovenia 22% 9.5% DDV Slovene: Davek na dodano vrednost
  Spain 21%[55] 10% or 4%[55] IVA Spanish: Impuesto sobre el valor añadido
  Sweden 25% 12% or 6% Moms Swedish: Mervärdesskatt
20% 5%[56] and 0%[57] VAT English: Value Added Tax

EU VAT areaEdit

The EU VAT area is a territory consisting of all member states of the European Union and certain other countries which follow the European Union's (EU) rules on value added tax (VAT).[58][59] The principle is also valid for some special taxes on products like alcohol and tobacco.

Goods are only considered as imported or exported if they enter or leave the area. The VAT percentage does, however, differ from country to country within the city, which is a complicating factor, mainly when, for example, an Internet-based reseller in one EU country sells to an EU customer in a different EU country.

When goods or services are sold to a company across a border within the area, either the buyer pays the sales country's VAT to the seller, or it is possible to register the transaction as an inter-company sale with no VAT being collected. If VAT has been paid, the buyer cannot include it in their VAT accounts like VAT paid locally.

When goods or services are sold (and sent) to a private person across a border within the area, the buyer usually pays the sales country's VAT to the seller and does not pay any VAT in the buyer's country. But if the seller's annual sales of goods to the buyer's country exceed a threshold (which varies by country), the seller must instead charge VAT in the buyer's country. These are known as the distance selling rules.[60] When a private person visits another EU country and buys goods, the seller does not have to take special action, just claim the local VAT, and the buyer can bring it home for personal use or gifts without limits. The 2015 EU VAT legislation requires two non-conflicting pieces of evidence to be produced to determine what VAT rate should be applied to these digital goods sales.[61]

EU sellers may validate the VAT number of a buyer residing within the EU Value Added Tax Area using VIES.

All EU member states are part of the VAT area. However, some areas of member states are outside areas:

Areas outside of the EU that are includedEdit

Included with the Republic of Cyprus at its 19% rate:

Included with the United Kingdom at its 20% rate:

Included with France at its 20% rate:

Areas within the EU that are excludedEdit

Areas of Finland:

Areas of France:

Areas of Germany:

Areas of Greece:

Areas of Italy

Areas of Spain:

British Overseas Territories:

Areas connected to member countries but are outside of the EU, and are not includedEdit

Areas of the Kingdom of Denmark:

Areas of France:

Areas of the Kingdom of the Netherlands:

Norway, Iceland, Liechtenstein (EEA) and Switzerland are not included.

See alsoEdit


  1. ^ The Isle of Man is not a member of the EU but is within the European Union Customs Union


  1. ^ "VATGlobal".
  2. ^ "How does the European VAT system work?". DSV MCF. Retrieved 11 January 2020.
  3. ^ "Internet, eCommerce and VAT - Avalara VATLive".
  4. ^ "EU VAT returns - Avalara VATLive".
  5. ^ EC Treaty, Article 249, paragraph 1.
  6. ^ Directive 77/388/EC.
  7. ^ Directive 2006/112/EC.
  8. ^ Directive 2008/8/EC.
  9. ^ sixth Directive, 77/388/EEC (17 May 1977).
  10. ^ Council Directive, 2006/112/EC, (28 November 2006).
  11. ^ sixth Directive, 77/388/EEC, Article 2 – 3.
  12. ^ sixth Directive, 77/388/EEC, Article 5
  13. ^ sixth Directive, 77/388/EEC, Article 6.
  14. ^ sixth Directive, 77/388/EEC, Article 7.
  15. ^ Council Directive 2006/112/EC, (3) (28 November 2006).
  16. ^ Council Directive 2006/112/EC, (8) (28 November 2006)(referring Council Decision Euratom, 2000/597/EC (29 September 2000)).
  17. ^ Recast the sixth Directive, Council Directive 2006/112/EC, Title V, Chapter 1.
  18. ^ ^ Recast sixth Directive, Council Directive 2006/112/EC, Title IV, Chapter 2.
  19. ^ Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter 2.
  20. ^ Cite error: The named reference reference was invoked but never defined (see the help page).
  21. ^ a b c Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter I, Section 2, Article 34.
  22. ^ Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter I, Section 2, Article 33.
  23. ^ Recast sixth Directive, Council Directive 2006/112/EC, Title IV, Chapter 3.
  24. ^ a b c Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter 3.
  25. ^ Recast sixth Directive, Council Directive 2006/112/EC, Title IV, Chapter 4.
  26. ^ Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter 4.
  27. ^ a b c Directive 2002/38/EC.
  28. ^ "Europe's New Tax 'Solution' May Have Created a Big Problem for Indie Artists, Labels".
  29. ^ "VAT Guide, Chapter 16, Section 16.5 "Exemptions," p. 117" (PDF). Retrieved 29 January 2012.
  30. ^ "VAT Rates: Pizza (Hot) – Food And Drink For Human Consumption".
  31. ^ "VAT RAtes: Car Park Charges".
  32. ^ Government of Malta. "What is Taxable, what is exempt?". VAT Department Malta. Retrieved 20 February 2014.
  33. ^ "COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the future of VAT Towards a simpler, more robust and efficient VAT system tailored to the single market" (PDF). European Commission. Retrieved 4 June 2014. Broadening the tax base and limiting the use of reduced rates would generate new revenue streams at less cost
  34. ^ Vad innebär momshotet? ( Swedish) Archived 6 April 2012 at the Wayback Machine
  35. ^ Eighth VAT Directive.
  36. ^ Directive 86/560/EC.
  37. ^ "Telecommunications, broadcasting & electronic services - Taxation and customs union - European Commission". Taxation and customs union.
  38. ^ "MOSS registration – the definitive list - Taxamo".
  39. ^ "AGN VAT Tax Brochure 2016 – A European Comparison" (PDF). AGN International – Europe Limited. July 2016. Retrieved 6 October 2016.
  40. ^ a b c d e f "VAT Rates Applied in the Member States of the European Union" (PDF). European Commission: Taxation and Customs Union. 1 January 2016. Retrieved 24 May 2016.
  41. ^ "Cyprus raises VAT to 19% by 2014 - Avalara VATLive". 11 December 2012.
  42. ^ "Finland raises VAT from 23% to 24% in 2013," VAT Live (22 March 2012). Update 15 August 2012. Retrieved 28 May 2013.
  43. ^ "Henkilöasiakkaat".
  44. ^ "Arvonlisäverokantojen muutos 1.1.2013".
  45. ^ "France VAT Guide - Avalara VATLive".
  46. ^ "2014 European Union EU VAT rates". VAT Live. Retrieved 29 January 2012.
  47. ^ "Greece new VAT rises in creditor talks". VAT Live. Retrieved 10 July 2015.
  48. ^ VAT rates: current and historic, Revenue Commissioners
  49. ^ "VAT rise postponed until October". ANSA. Retrieved 26 June 2013.
  50. ^ "Italy VAT History", Rates changed 1 January 2016
  51. ^ Three governments, one prime minister, The Baltic Times, 27 June 2012
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  53. ^ a b c d e "VAT in Portugal".
  54. ^ "Portugal Azores reduced VAT rates decreased - Avalara VATLive". 22 August 2015.
  55. ^ a b Editorial, Reuters. "Spain unveils new austerity under European pressure".
  56. ^ E.g. residential energy/insulation/renovations, feminine hygiene products, child safety seats and mobility aids. HM Revenue and Customs. "Rates of VAT on different goods and services". Retrieved 22 April 2012. (EU rules prevent governments from reducing existing rates below 5%, so the UK Government has introduced and extended the scope of the reduced rate instead.)
  57. ^ E.g. basic food, water, prescription medications, medical equipment and supplies, public transport, children's clothing, books and periodicals. HM Revenue and Customs (as above).
  58. ^ "VAT in Europe - EU VAT Rates, Formats, Thresholds & Registration | VAT Global". Retrieved 11 November 2019.
  59. ^ "Taxation and Customs Union -> Frequently Asked Questions". European Commission. Retrieved 19 February 2013.
  60. ^ "VAT Notice 725: the single market - GOV.UK".
  61. ^ "Taxamo Blog "Chart Courtesy Of The EU Taxation"". Archived from the original on 14 July 2014. Retrieved 10 June 2014.
  62. ^ a b c d e f g h i j k l m n Areas excluded from VAT area by Article 6 of Council Directive 2006/112/EC of 28 November 2006 (as amended) on the common system of value added tax (OJ L 347, 11 December 2006, p. 1).
  63. ^ "Wirtschaftsförderung - Gemeinde Büsingen". Retrieved 14 January 2020.
  64. ^ "Spain: Related Information – Canary Islands Special Zone". Wolters Kluwer. 2019. Retrieved 8 November 2019.
  65. ^ Excluded by Article 28 of the Act concerning the conditions of Accession and the Adjustments to the Treaties (22 January 1972).
  66. ^ Excluded from the European Union by virtue of Article 355(5)(a) of the Treaty on the Functioning of the European Union.
  67. ^ a b c d e f g h i Designated as overseas countries and territories of the European Union (meaning they are not part of the EU), and have also not opted to participate in the VAT area.

External linksEdit