• Alex Howard

Which countries are inside the European Commission for VAT purposes?

When dealing with overseas clients, one of the first questions most people want to know is which country do they need charge VAT to. Here is the full list of countries that are in the EC for VAT purposes...

Countries that are within the UK for VAT purposes

The UK consists of England, Northern Ireland, Scotland and Wales and are all subject to VAT.

Although the Isle of Man has its own VAT authority, sales to the Isle of Man are treated the same as any other sale made within the UK and are therefore subject to VAT.

Countries and territories that are part of the EC fiscal area for VAT

Country code shown in brackets.

Austria (AT)

Belgium (BE)

Bulgaria (BG)

Cyprus (CY)

Czech Republic (CZ)

Denmark (DK), except the Faroe Islands and Greenland

Estonia (EE)

Finland (FI)

France (FR), including Monaco

Germany (DE), except Busingen and the Isle of Heligoland

Greece (EL)

Hungary (HU)

The Republic of Ireland (IE)

Italy (IT), except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano

Latvia (LV)

Lithuania (LT)

Luxembourg (LU)

Malta (MT)

The Netherlands (NL)

Poland (PL)

Portugal (PT), including the Azores and Madeira

Romania (RO)

Slovak Republic (SK)

Slovenia (SI)

Spain (ES), including the Balearic Islands but excluding Ceuta and Melilla

Sweden (SE)

United Kingdom and the Isle of Man (GB)

Countries outside of the EC


The Aland Islands

The Canary Islands

The Channel Islands

The overseas departments of France (Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French Guiana)


Mount Athos

San Marino

The Vatican City

Of course, if you are unsure at all or would like some further advice, please get in contact.

Here at Howards Accountants, we can provide the complete end to end service. From setting you up with HMRC, guiding you though your first year to filing your Tax Return all from £25pm. We offer fixed fees with unlimited support at no extra cost and no surprise fees, perfect for budgeting and the clients that need that extra support.

Get in touch to see how we can help you.

Howards Accountants is a trading name of Howards Business Services Ltd. Howards Business Services Ltd is registered in England and Wales under Company number 10849750 and the registered office is at Suite 17, Camborne Business Centre, Weeth Lane, Camborne, Cornwall, England, TR14 7DB.

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Alex Howard is licensed and regulated by AAT under licence number 1002975.