Name Country Standard VAT VAT registration VAT return filing Non-resident Website code rate number format VAT threshold Austria MwSt or AT 20% U followed by eight Electronically and monthly. Nil UmSt digits all in one block Annual returns are due 30 June following the tax year Belgium TVA or BTW BE 21% Ten digits (before Monthly or quarterly Nil 1/4/05 was nine digits, now with a prefixed 0) Bulgaria DDS BG 20% Nine or ten digits Monthly 50,000 BGN Croatia VAT HR 25% Eleven digits Quarterly or monthly Nil joined EU on 01/07/13 флА € Cyprus or VAT CY 19% Eight digits followed by Quarterly or monthly 15,600 a letter. Czech DPH CZ 21% Eight, nine or ten Monthly or quarterly Nil digits. Denmark MOMS DK 25% Eight digits. Quarterly or monthly if Nil € turnover exceeds 26,000,000 Estonia KM EE 20% Nine digits. Monthly Nil Finland ALV FI 24% Eight digits. Monthly Nil
Name Country code Standard VAT rate VAT registration number format VAT return filing Non-resident VAT threshold Website Austria MwSt or UmSt AT 20% U followed by eight digits all in one block Electronically and monthly. Annual returns are due 30 June following the tax year Nil Belgium TVA or BTW BE 21% Ten digits (before 1/4/05 was nine digits, now with a prefixed 0) Monthly or quarterly Nil Bulgaria DDS BG 20% Nine or ten digits Monthly 50,000 BGN Croatia joined EU on 01/07/13 VAT HR 25% Eleven digits Quarterly or monthly Nil Cyprus флА or VAT CY 19% Eight digits followed by a letter. Quarterly or monthly 15,600 € Czech DPH CZ 21% Eight, nine or ten digits. Monthly or quarterly Nil Denmark MOMS DK 25% Eight digits. Quarterly or monthly if turnover exceeds € 26,000,000 Nil Estonia KM EE 20% Nine digits. Monthly Nil Finland ALV FI 24% Eight digits. Monthly Nil
European%20VAT%20analysis%20January%202015.docx