Which EU member states operate Flat Rate Scheme

[Anonymous]

Dear all,

I was just wondering, which out of the 27 member states operate a simplifed VAT scheme along the lines of the Flat Rate Scheme here in the UK.

If anyone knows, or can point me towards online resources, then that would be very much appreciated.

Thanks in advance!

Tom.

[Marie Stein]

Hi Tom
I don’t know of any specific list of countries that operates flat rate schemes but the best place to look on line for country by country info about VAT is the EC VAT website which is here http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_community/index_en.htm.

Half-way down the page is a section entitled: Vademecum on VAT Obligations. It contains a country by country summary of information. Each country has supplied basic information about how they apply the EC VAT rules, including details of registration limits, invoicing requirements etc and which schemes they apply.

If you download each summary and go to section 51 of the document (or around that number – in some cases it’s a bit earlier or later, but something like 47 – 52), it will tell you which FRS schemes are implemented in that country. And if you wnat more information about that country’s detailed guidance on the schemes, then there is information elsewhere in the document about how to contact the relevant tax authority.

Alternatively, there are a few textbooks that contain more detailed information about VAT throughout the EC, but obviously these aren’t free! I can probably recommend one or two if you are interested, just let me know.
Marie

[Author]

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