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Practical Information on European VAT

F. Annacondia

International VAT Monitor2026https://doi.org/10.59403/1173k2earticle
ABDC B
Weight
0.50

Abstract

As is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD at the beginning of 2026.

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https://doi.org/https://doi.org/10.59403/1173k2e

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@article{f.2026,
  title        = {{Practical Information on European VAT}},
  author       = {F. Annacondia},
  journal      = {International VAT Monitor},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/1173k2e},
}

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Practical Information on European VAT

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.