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EU Member State
Standard VAT/GST rate
Reduced VAT/GST rate
Depend on state
VAT registration limit for established businesses
No, generally. Many states waive registration and collection requirements for occasional and/or isolated sales, which are extremely limited and often do not apply to business transactions. Aside from these exemptions, dealers making sales at retail are typically required to register for and collect sales and use tax.
VAT registration limit for non-established businesses
VAT return filing periods
Monthly / Quarterly
Annual VAT returns
Additional reporting requirements
VAT recovery by non-established non-EU businesses
Fiscal representative required for non-EU businesses
For sales tax registration purposes the appointment of a fiscal or authorized representative is not required, although in many instances doing so can be useful as tax registrations can often be complex. A jurisdiction may also require additional registrations, such as with a Secretary of State, which often require the listing of a registered agent.
Statute of limitations
The IRS generally has three years after an original return is filed to assess income taxes. A return will be deemed to have been filed on its due date even if the return is actually filed on an earlier date.
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