Does one need a valid
VAT number for recapitulative statement?
The VAT number of
customer quoted in recapitulative statement submitted to
the tax administration must be correct.
VAT Tax in EU is different in each member-state.
Information about basic VAT Tax rate:
VAT Information
VAT - Rates
VAT - Import
Member state
VAT:
Standard rate %
DE -
Germany
19.0
DE -
Germany
19.0
PL -
Poland
22.0
LV
- Latvia
18.0
PT -
Portugal
21.0
UK -
United Kingdom
17.5
SK -
Slovak Republic
19.0
SI
- Slovenia
20.0
SE -
Sweden
25.0
RO -
Romania
19.0
NL -
Netherlands
19.0
MT -
Malta
18.0
LU -
Luxembourg
15.0
LT -
Lithuania
18.0
IT -
Italy
20.0
IE -
Ireland
21.0
HU -
Hungary
20.0
FR -
France
19.6
FI -
Finland
22.0
ES -
Spain
16.0
EL -
Greece
19.0
EE -
Estonia
18.0
DK -
Denmark
25.0
CZ -
Czech Republic
19.0
CY -
Cyprus
15.0
BG -
Bulgaria
20.0
BE -
Belgium
21.0
AT -
Austria
20.0
The reduced rate applies in
particular to the supply, importation and
intra-Community acquisition of almost all foods, with
the exception of beverages and catering supplies.