Countries & territories in the EC

If you are unsure about the treatment of VAT on sales and services to your clients in the EC, please contact your account manager.

Countries that are within the UK for VAT purposes

The UK consists of England, Northern Ireland, Scotland and Wales and are all subject to VAT.

Although the Isle of Man has its own VAT authority, sales to the Isle of Man are treated the same as any other sale made within the UK and are therefore subject to VAT.

Countries and territories that are part of the EC fiscal area for VAT

EC Country code shown in brackets.
Austria (AT)
Belgium (BE)
Bulgaria (BG)
Cyprus (CY)
Czech Republic (CZ)
Denmark (DK), except the Faroe Islands and Greenland
Estonia (EE)
Finland (FI)
France (FR), including Monaco
Germany (DE), except Busingen and the Isle of Heligoland
Greece (EL)
Hungary (HU)
The Republic of Ireland (IE)
Italy (IT), except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano
Latvia (LV)
Lithuania (LT)
Luxembourg (LU)
Malta (MT)
The Netherlands (NL)
Poland (PL)
Portugal (PT), including the Azores and Madeira
Romania (RO)
Slovak Republic (SK)
Slovenia (SI)
Spain (ES), including the Balearic Islands but excluding Ceuta and Melilla
Sweden (SE)
United Kingdom and the Isle of Man (GB)

Countries outside of the EC

The Aland Islands
The Canary Islands
The Channel Islands
The overseas departments of France (Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French Guiana)
Mount Athos
San Marino
The Vatican City