This comprehensive list provides the names of countries and their corresponding VAT (Value Added Tax) names or Tax ID names. Whether you're a business owner, accountant, or traveler, this resource will be helpful for understanding VAT and tax systems around the world. From Europe to Asia, the Americas to Africa, this list covers countries from every continent.
Intra-Community supplies and acquisitions explained from the legal texts: the Article 138 exemption, the taxed acquisition in the arrival Member State, the 2020 Quick Fixes (VAT number, EC Sales List, Article 45a proof of transport), the CJEU case law, a worked Germany-to-France example, why Article 402 still calls the 1993 system transitional, the withdrawal of the definitive-system proposal in 2025, and the ViDA changes to 2030.
list of most important websites for your taxation needs
Reference table of VAT and GST registration thresholds by country — the annual turnover above which registration becomes mandatory, voluntary registration options, and minimum registration periods, with the date each figure was last confirmed.