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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /The VAT territory of the EU / V1.213 EU member states

V1.213 EU member states

Territory of the European Union

The EU VAT territory is made up of 27 member states. In certain related territories, for example the Faroe Islands of Denmark, the related EU member state may choose:

  1. Ìý

    •ÌýÌýÌýÌý not to apply any VAT

  2. Ìý

    •ÌýÌýÌýÌý to apply different VAT rates under different conditions than in the rest of its territory

  3. Ìý

    •ÌýÌýÌýÌý to apply the same VAT rates as in the rest of its territory

Certain territories have special status. For example, Liechtenstein, the Vatican City, Andorra and San Marino are not within the VAT territory of the EU, and Northern

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Web page updated on 17 Mar 2025 13:38