Understanding VAT
- What Is VAT?: the meaning of VAT, how it works and how to calculate it.
- VAT vs GST vs Sales Tax: how the three systems differ on collection, recovery and invoicing.
Comparing countries
- VAT Rates by Country: standard and reduced rates in one sortable table.
- Highest and Lowest VAT Rates: world and EU rankings, plus regional averages.
- Countries With No VAT: the jurisdictions with no VAT or GST.
- VAT on Food by Country: how countries tax groceries.
- VAT Rate Changes 2026–2027: recent and upcoming changes, country by country.
For businesses
- VAT Registration Thresholds: when local and foreign businesses must register.
- VAT Number Formats: what a valid VAT number looks like in each country.
- VAT Invoice Requirements: what must appear on a VAT invoice.
- The Reverse Charge Mechanism: when the buyer accounts for VAT instead of the seller.
- VAT on Digital Services: place-of-supply rules, OSS and IOSS.
For travellers
- VAT Refunds: tax-free shopping and non-resident business refunds.
Last reviewed on 31 October 2026.