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The 'European Union Value Added Tax Area' is an area consisting of the all European Union member states and certain non-member states where Value Added Tax (VAT) is levied as if the entire zone was one country. Each producer and processor pays their portion of VAT (i.e. they pay tax on the difference between the price they purchased the produce at and the price they sold it for) at the national rate. Goods are only considered as imported and exported in they are either respectively leave or enter the area.

Contents

Included areas

Excluded areas

Included areas

★ All EU countries except most non-european areas, see below.

★ Monaco

Excluded areas

★ Denmark

★
★ Faroe Islands

★
★ Greenland

★ Finland

★
★ Åland

★ France

★
★ All areas outside Europe, such as Reunion and Guadeloupe

★ Germany

★
★ Büsingen am Hochrhein

★
★ Helgoland

★ Italy, some parts bordering to Switzerland

★
★ Campione d'Italia

★
★ Livigno

★ Netherlands

★
★ Aruba

★
★ Netherlands Antilles

★ Spain

★
★ Canary Islands

★
★ Ceuta and Melilla

★ United Kingdom

★
★ Gibraltar

★
★ Jersey, other Channel Islands

★
★ All areas outside Europe, like Bermuda and Saint Helena

★
★ (However, Isle of Man and Northern Ireland are included).
See Special member state territories and the European Union.