VAT exemptions for SMEs in cross-border and domestic sales

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requirements</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_en.htm">European Professional Card - EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_en.htm">EU-UK: professional qualifications</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_en.htm">Social security and benefits<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_en.htm">Social security systems in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_en.htm">Social security cover abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_en.htm">Unemployment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_en.htm">Transferring unemployment benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_en.htm">If you don't find work</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_en.htm">Family benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_en.htm">Survivors' pensions and death grants</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_en.htm">Standard forms for social security rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_en.htm">Retiring abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_en.htm">Supplementary pensions abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_en.htm">State pensions abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_en.htm">Taxes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_en.htm">Income taxes abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm">Double taxation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_en.htm">Vehicles<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_en.htm">Cars<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_en.htm">Buying and leasing a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_en.htm">VAT when buying or selling a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_en.htm">Company cars</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_en.htm">Driving licence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_en.htm">Driving licence exchange and recognition in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_en.htm">Getting a driving licence in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_en.htm">Driving licence renewal in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_en.htm">Insurance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_en.htm">Car insurance validity in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_en.htm">Car insurance cover abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_en.htm">Registration<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_en.htm">Car registration documents and formalities</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm">Car registration in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm">Car taxes in another EU country</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_en.htm">Residence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_en.htm">Residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_en.htm">Economically inactive EU citizens</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_en.htm">Jobseekers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_en.htm">Pensioners - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_en.htm">Students - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_en.htm">Workers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_en.htm">Residence rights for EU nationals in the UK and UK nationals in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_en.htm">Naturalisation </a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_en.htm">Family residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_en.htm">EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_en.htm">Non-EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_en.htm">Civil and registered partners</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_en.htm">Parents</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_en.htm">Other relatives</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_en.htm">Jobseeker's family</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_en.htm">Documents and formalities<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_en.htm">Registering EU family members in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_en.htm">Permanent residence for EU nationals after 5 years</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_en.htm">Permanent residence for non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_en.htm">Registering presence of non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_en.htm">Registering presence after the first 3 months</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_en.htm">Reporting presence for short stays of less than 3 months </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_en.htm">Registering a birth</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_en.htm">Rules on gender change</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_en.htm">Buying a house</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_en.htm">Deregistering your residence</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_en.htm">Elections, petitions and consultations<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_en.htm">European elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_en.htm">Home country elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_en.htm">Municipal elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_en.htm">Petitions and consultations</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_en.htm">Education & Youth<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_en.htm">School<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_en.htm">Partnering with schools abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_en.htm">Starting school in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_en.htm">University<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_en.htm">Admission and entry to university</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_en.htm">University fees and financial help</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_en.htm">Recognition of academic diplomas</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_en.htm">Study abroad and scholarship opportunities</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_en.htm">Working while studying</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_en.htm">Traineeships<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_en.htm">Financial support for traineeships</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_en.htm">Volunteering in the EU and beyond<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_en.htm">Volunteering - where to start</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_en.htm">Practical preparations for volunteers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_en.htm">Researchers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_en.htm">Grants and jobs for researchers</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_en.htm">Taxation of researchers</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_en.htm">Health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_en.htm">Unplanned healthcare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_en.htm">Going to a doctor/hospital abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_en.htm">Unplanned healthcare: payments and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_en.htm">Health cover for temporary stays</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_en.htm">European Health Insurance Card (EHIC)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_en.htm">Planned medical treatment abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_en.htm">Organising planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_en.htm">Expenses and reimbursements: planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_en.htm">Information points for cross-border healthcare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_en.htm">Buying medicine in another EU country<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_en.htm">Presenting a prescription in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_en.htm">Prescriptions abroad: expenses and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_en.htm">Buying medicine online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_en.htm">Health coverage when living abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_en.htm">Your health insurance cover</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_en.htm">Moving to a residential care home</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_en.htm">Preventive healthcare</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_en.htm">Family<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_en.htm">Children<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_en.htm">Parental responsibility</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_en.htm">Adoption</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_en.htm">Child abduction</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_en.htm">Couples<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_en.htm">Marriage</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_en.htm">Registered partnerships</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_en.htm">Unmarried couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_en.htm">Divorce and legal separation</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_en.htm">Maintenance obligations - support for family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_en.htm">Property regimes for international couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_en.htm">Getting your public documents accepted in the EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_en.htm">Death, repatriation and cross-border inheritance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_en.htm">Managing a cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_en.htm">Planning your cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_en.htm">Death and repatriation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_en.htm">Consumers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_en.htm">Shopping<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_en.htm">Contract information</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_en.htm">Guarantees and returns</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_en.htm">Pricing and payments</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_en.htm">Shipping and delivery</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_en.htm">Your rights when shopping</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_en.htm">VAT – Value Added Tax</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_en.htm">Product safety</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_en.htm">Internet and telecoms<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_en.htm">Roaming: Using a mobile phone in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_en.htm">Accessing online content abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_en.htm">Fixed line telephone services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_en.htm">Using and accessing the internet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_en.htm">Data protection and online privacy</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_en.htm">Financial products and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_en.htm">Bank accounts in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_en.htm">Consumer credits and loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_en.htm">Insurance products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_en.htm">Investment products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_en.htm">Mortgage loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_en.htm">Payments, transfers and cheques</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_en.htm">Unfair treatment<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_en.htm">Unfair commercial practices</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_en.htm">Unfair pricing</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_en.htm">Unfair contract terms</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_en.htm">Energy supply<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_en.htm">Access to and use of energy services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_en.htm">Contracts and energy consumption</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_en.htm">Complaints and dispute resolution</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_en.htm">Consumer dispute resolution<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_en.htm">Informal dispute resolution for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_en.htm">Out-of-court procedures for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_en.htm">Formal legal action for consumers</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_en.htm">Doing business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_en.htm">Running a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_en.htm">Startups<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_en.htm">Starting a business</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_en.htm">Erasmus for Young Entrepreneurs</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_en.htm">Developing a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_en.htm">Setting up a European Company (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_en.htm">Merging businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_en.htm">EMAS registration</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_en.htm">Free flow of non-personal data</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_en.htm">Investments in another EU country</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/registration-permits-licences/index_en.htm">Registration, permits and licences</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_en.htm">Running a business in the tourism industry</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/biotech/index_en.htm">Biotech and biomanufacturing</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_en.htm">Digitalising a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_en.htm">Setting up a business website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_en.htm">Selling online using third-party platforms</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_en.htm">Setting up an online shop</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_en.htm">Securing a website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_en.htm">Deliveries and fulfilment for online sales</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_en.htm">Customer service for online businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_en.htm">Promoting a business online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_en.htm">Intellectual property<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_en.htm">Intellectual property rights</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_en.htm">Patents</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_en.htm">Trade marks</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_en.htm">Copyright</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_en.htm">Trade secrets</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_en.htm">Design protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_en.htm">Website domains</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_en.htm">Database protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_en.htm">Geographical indications</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_en.htm">Licensing and selling intellectual property</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_en.htm">Infringement of intellectual property rights</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_en.htm">EU support tools for SMEs</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_en.htm">Excise duties<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm">Products subject to excise duties</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm">Paying excise duties</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_en.htm">VAT<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm">VAT rules and rates</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_en.htm">Charging and deducting VAT</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_en.htm"><span>VAT <span class="label-end"><span>exemptions</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm">VAT refunds</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_en.htm">Cross-border VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_en.htm">Check a VAT number (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_en.htm">VAT on digital services (MOSS scheme)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_en.htm">Business tax<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_en.htm">Company tax in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_en.htm">Taxes on parent companies and subsidiaries</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_en.htm">Selling in the EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_en.htm">Public contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_en.htm">Public tendering rules</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_en.htm">Search and bid for a public contract</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_en.htm">Request a review of a public procurement procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_en.htm">Selling goods and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_en.htm">Selling products in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_en.htm">Providing services abroad</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_en.htm">E-commerce, distance and off-premises selling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_en.htm">Package travel and linked travel arrangements</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_en.htm">Parcel services</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_en.htm">Competition between businesses<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_en.htm">Competition rules in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_en.htm">Reporting anti-competitive behaviour</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_en.htm">Human resources<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_en.htm">Employment contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_en.htm">Changes to staff contracts</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_en.htm">Terms of employment</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_en.htm">Fixed-term work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_en.htm">Inform and consult staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_en.htm">Part-time work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_en.htm">Redundancies</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_en.htm">Teenage workers</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_en.htm">Temporary agency work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_en.htm">Seasonal Workers from non-EU Countries</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_en.htm">Working hours, holiday and leave<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_en.htm">Working hours</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_en.htm">Leave and flexible working</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_en.htm">Transport sector workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_en.htm">Civil aviation staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_en.htm">Rail staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_en.htm">Employing road transport workers: driving time and rest periods</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_en.htm">Seafarers </a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_en.htm">Inland waterway staff</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_en.htm">Posted workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_en.htm">Posting staff abroad</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_en.htm">Posted drivers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_en.htm">Social security and health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_en.htm">Paying social security contributions</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_en.htm">Health and safety at work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/pensions/index_en.htm">Employer pension obligations</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_en.htm">Equal treatment and qualifications<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_en.htm">Equal treatment of staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_en.htm">Reasonable accommodation</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_en.htm">Recognition of qualifications</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_en.htm">Product requirements<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_en.htm">Standards<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_en.htm">Standards in Europe</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_en.htm">Product compliance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_en.htm">Identifying product requirements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_en.htm">Conformity assessment</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_en.htm">Technical documentation and EU declaration of conformity</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_en.htm">Ecodesign requirements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_en.htm">Declaration of mutual recognition</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_en.htm">Labels and markings<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_en.htm">CE marking</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_en.htm">Energy label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_en.htm">WEEE label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_en.htm">Footwear Label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_en.htm">Textile Label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_en.htm">℮-mark</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_en.htm">EU Ecolabel</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_en.htm">Chemicals<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_en.htm">Registering chemicals (REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_en.htm">Classification, labelling and packaging of chemicals</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_en.htm">Recycling and waste management<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_en.htm">WEEE responsibilities</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_en.htm">Food labelling<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_en.htm">Food labelling rules</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_en.htm">Nutrition declaration</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_en.htm">Labelling of food supplements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_en.htm">Food additives</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_en.htm">Health and nutrition claims</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_en.htm">Finance and funding<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_en.htm">Accounting<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_en.htm">Accounting for SMEs and micro-businesses</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_en.htm">Making and receiving payments<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_en.htm">Cross-border debt recovery</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_en.htm">Electronic and cash payments</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_en.htm">Late payment</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_en.htm">eInvoicing</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_en.htm">Getting funding<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/en">Access to EU Finance</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_en.htm">EU funding programmes</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_en.htm">Dealing with customers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_en.htm">Consumer contracts and guarantees<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_en.htm">Consumer guarantees</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/selling-products-safely/index_en.htm">Selling products safely in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_en.htm">Contracts with consumers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_en.htm">Solving disputes with customers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_en.htm">Alternative/Online dispute resolution</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_en.htm">European Small Claims procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_en.htm">Data protection<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_en.htm">Data protection under GDPR</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_en.htm">Online privacy</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=en" target="_blank">Contact assistance services</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=en" target="_blank">Report an obstacle</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">EU assistance to Ukraine</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_en">Information for people fleeing the war in Ukraine</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_en#how-you-can-help">How you can help</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Information for businesses</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_en.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Click to expand" title="Click to expand">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_en.htm">Business</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/index_en.htm">VAT</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>VAT exemptions</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>VAT exemptions</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">On this page</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> <strong>Some goods and services such as education, healthcare and financial services may be exempt from VAT.</strong> </p> <p> These sales are exempt from VAT, without the 'right to deduct'. This means you <strong>may not deduct</strong> the VAT you have paid on purchases related to such sales. </p> <h2> Registering a business for VAT </h2> <p> Normally, when making sales in the course of business you need to register your business for VAT. When you register your business for VAT you will be issued with a VAT identification number. </p> <p> If you make sales of goods or services that are considered <strong>exempt from VAT</strong> you do not always have to register your business for VAT. </p> <h2> VAT exemptions for small businesses </h2> <p> If you run a small business (SME) in the EU you can apply for a <a title="special VAT exemption scheme" href="https://sme-vat-rules.ec.europa.eu/index_en" data-linkid="d3838def-c222-468d-b96f-c0f9b6f19884">special VAT exemption scheme</a> which allows you to do business under specific conditions without charging VAT. If your SME makes taxable goods or services <strong>below a certain annual limit </strong>and <strong><a title="qualifies for the scheme" href="https://sme-vat-rules.ec.europa.eu/simulator_en" data-linkid="dc14e1ab-69c7-4205-9233-0bcaa8727bd4">qualifies for the scheme</a></strong>, you may be exempt from VAT. This means you will not pay VAT to the tax administration in your country. However, in this case you will not be able to deduct the input VAT or to indicate VAT on invoices. You may voluntarily opt for the <a title="normal VAT arrangements" href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm" data-linkid="325ae6b5-64c3-45a3-b890-0b371a9683b8">normal VAT arrangements</a>, in which case you must pay VAT and, consequently, can deduct the input VAT. </p> <p> This VAT exemption scheme only applies to the goods and services that you supply to your customers, not the VAT that you owe to the supplier (if applicable) of the goods and services you use. </p> <p> There are two types of rules for this VAT exemption: <strong>domestic </strong>(within your EU country) and <strong>cross-border</strong> (when you do business in another EU country): </p> <h3> Domestic VAT Rules </h3> <p> If your SME has an annual turnover <strong>under EUR 85 000 or lower if set by the EU country</strong>, you can apply for a <a title="VAT exemption on domestic sales" href="https://sme-vat-rules.ec.europa.eu/sme-scheme/domestic-sme-scheme_en" data-linkid="655fef49-9790-49fc-b4eb-249456376f98">VAT exemption on domestic sales</a>. </p> <p> Each EU country can also set sector-specific thresholds and define additional conditions related to registration, reporting, and monitoring. For more information, including <strong>the thresholds set by each EU country</strong>, refer to the <a title="national VAT rules for SMEs" href="https://sme-vat-rules.ec.europa.eu/national-vat-rules_en" data-linkid="ff017ed0-8694-492b-b84a-e81c68e0cbd9">national VAT rules for SMEs</a>. </p> <h3> Cross-Border VAT Rules </h3> <p> If your <strong>total EU-wide turnover remains under EUR 100 000 </strong>as well as not exceeding the national threshold in any EU country where you operate, you can apply the <a title="VAT exemption on cross-border sales" href="https://sme-vat-rules.ec.europa.eu/sme-scheme/cross-border-sme-scheme_en" data-linkid="eb0b31f7-3ea5-45d4-ab5d-fad45a5b43ad">VAT exemption on cross-border sales</a> within the EU. This national threshold must not have been exceeded in the previous calendar year. </p> <p> If you use this scheme, you need to <strong>register only once in your home country</strong>. You will receive an identification number (EX number) to use in each EU country you can apply the VAT scheme to. This registration process should take no longer that 35 working days. </p> <p> You will need to report all your business activities in the EU with <strong>a single quarterly report</strong> to the tax administration in your home country where the business is registered. </p> <p> For more information, contact your <a title="national SME portal contact point" href="https://sme-vat-rules.ec.europa.eu/contact-country_en" data-linkid="a6c7432e-c902-492f-b7db-a7a9c62701b9">national SME portal contact point</a>. </p> <h2> Other VAT exceptions for small businesses </h2> <p> Depending on your business activity, there are <a title="special VAT schemes" href="https://taxation-customs.ec.europa.eu/taxation/vat/vat-special-schemes_en#other-special-schemes" data-linkid="807eaafa-530a-49c7-9479-b0d029dd215b">special VAT schemes</a> that might apply to you. They include: </p> <ul> <li> flat-rate scheme for farmers </li> <li> Travel agents </li> <li> Second-hand goods </li> <li> Public auctions </li> <li> Investment gold </li> </ul> <p> How these VAT schemes are implemented may be different between EU countries. Get in touch with the <a title="national SME portal contact point" href="https://sme-vat-rules.ec.europa.eu/contact-country_en" data-linkid="a6c7432e-c902-492f-b7db-a7a9c62701b9">national SME portal contact point</a> for more information. </p> </div> <div class="article-related eu-legislation"> <h2>EU legislation</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20240101" data-linkid="d7ae97ab-3814-467a-9b53-441d3ca81b66" title="EU Directive on Value Added Tax">EU Directive on Value Added <span class="label-end"><span>Tax</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Need support from assistance services?</h2> <p>Get in touch with specialised assistance services</p><button id="advice-button" class="standard arrow toggle">Get help and advice<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=en&origin=yeb_Taxation">Get advice on EU rules that apply to your business / solve problems with a public authority</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? 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VAT exemptions for SMEs in cross-border and domestic sales - Your Europe