A Guide to VAT in the EU of 27 Countries - 2007

On 1 January 2007, the new EC VAT Directive entered into force (2006/112/EEC). Although clearer, more rational and simpler, changes have arisen when compared to the old directive. In practical terms, “A Guide to VAT in the EU of 27 Countries” explains what the rules set out in the new EC VAT Directive entail in practice and how they are implemented in each of the 27 EU Member States.

The guide includes:

  • Analysis of the EU VAT rules, following the structure of the EC VAT Directive
  • Country chapters outlining implementation of the rules in each of the 27 Member States (i.e. including implementation of the directive in the two Member States that joined the EU on 1 January 2007), particularly with respect to compliance requirements
  • Appendices containing useful and comprehensive tables of rates, thresholds, content of the invoice, etc., together with a consolidated text to the EC VAT Directive and the implementing regulation (Regulation No. 1777/2005 of 17 October 2005)
  • Relevant VAT case law of the European Court of Justice

The price of the book is EUR180 (inclusive of VAT). Orders will be accepted by e-mail on vat.services@mt.pwc.com.  Orders will be confirmed by filling in the attached form and remitting it to our offices at 78 Mill Street Qormi together with the relative payment.  Additional shipping costs may be applicable in the case of late orders/confirmations.

VAT publication - Order confirmation form